Kambiyo İşlemlerinde Vergilendirme
Taxation in Foreign Exchange Transactions

Summary/Abstract: The growth of the economy to global dimensions has brought the banking sector to important dimensions. Foreign exchange transactions are important transactions in the banking sector. Exchange transactions carried out on foreign currency or similar transactions are referred to as foreign exchange transactions. In the literature, foreign exchange transaction means foreign exchange trading. As is known, bank insurance and treatment tax is levied on banking activities. The provisions related to this tax are shaped according to the current economy. In the recent period, foreign exchange transactions are taxed and foreign exchange related transactions are subjected to certain rate of bank transactions. This tax, which can also be called foreign exchange treatment tax, serves a number of purposes in the economy. In this study, the theoretical part of the tax on bank and insurance transactions and the current state of the tax regulation on foreign exchange transactions will be discussed.

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