A Comparative Study on Real Estate Transactions and Taxation in Turkey and Taiwan

• Main Authors: M. Talha Aytekin, 艾濤漢
• Other Authors: Shih-Chou Huang
• Format: Others
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/yuewf3

碩士 === 國立臺北商業大學 === 貿易實務法律暨談判碩士學位學程 === 107 === This practice-based thesis aims to identify tax consequences of real estate transactions specific to immovable sales in Taiwan and Turkey. In order to provide a better understanding, market features, restrictions to foreigners and each and every tax consequence of said transactions are examined and analyzed in a detailed and comparative way. With respect to creating rights over immovable countries` regulations may differ from each other greatly that is deeply affecting foreigners` scope of eligibility which this paper covers related law and regulations of both jurisdictions. As main focus of this study tax consequences of immovable sales and related other taxations that are levied and may occur due to transfer of ownership such as property taxes and business taxes are covered and answered in the third chapter of this thesis. Comparisons with respect to market features including forecasts, taxations and restrictions to foreigners are presented in order to paint a better picture for interested parties and practitioners.