Capital Gains in Turkish Tax Treaty Law

The taxation of capital gains from the cross-border alienation of various forms of immovable and movable property is one of the controversial topics of the international taxation since the characterization and taxation of capital gains differ significantly from country to country. Therefore, drafting and interpreting of treaty provisions regarding with capital gains are quite problematic. Despite this, very little attention has been given in Turkish tax law literature to systematic analysis of capital gains in tax treaty law. The purpose of this study is to contribute and evaluate systematic analysis of capital gains in Turkish Tax Treaty Law in the framework of OECD Model Tax Convention.