1. Mr. C died 25.01.2023 in Slovenia. He had a wife and two daughters who lives in Turkey. The wife and daughters inherit 5.000.000 TRY land, 1. 500.000 TRY car, 1. 700.000 TRY gold, and 2.400.000 TRY bank deposits. They paid 350.000 TRY depth for their father.

Note: The exclusion amount the inheritance tax and tax schedule for the year 2023 are in the Slides.

Required: When the wife and daughters will make declaration? Calculate tax base and taxable inheritance tax (10 Points).

1. Explain the tax havens. Explain the exchange of tax information between sates. Discuss the relationship between these two concepts. (10 points).
2. Explain the thin capitalization and transfer pricing. Interpret the importance of thin capitalization and transfer pricing for tax evasion. (10 points).