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Article 2 of Double Taxation Agreements and the Fate of Digital Service Taxes. International Journal of Social Inquiry

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dc.contributor.authorKara, Mustafa Cemil
dc.contributor.buuauthor,
dc.date.accessioned2024-05-17T10:53:32Z
dc.date.available2024-05-17T10:53:32Z
dc.date.issued2024-04-28
dc.description.abstractArticle 2 of double taxation agreements (DTAs) is intended to ensure covered taxes under a DTA. Article 2 is significant since the legal protection provided by DTAs is limited only to the scope of DTAs. However, the wording of Article 2 may lead to confusion and uncertainty for taxpayers in terms of taxes within the scope of DTAs. In recent years, there has been a widespread trend of excluding digital service taxes (DSTs) from DTAs due to the lack of a global consensus on a common solution. This has refocused attention on Article 2. The fact that there is a scarcity of research on Article 2 raises concerns about what will happen if different types of taxes emerge over time. In this article, some important points and Türkiye’s approach related to Article 2 and Türkiye’s DST law which sometimes causes ambiguities and uncertainties for taxpayers were highlighted. This article also aimed to enhance a common understanding of the logic of the term ‟taxes covered.” The research employed the descriptive research method, primarily utilizing the OECD Model Tax Convention (MTC) and its commentary, as well as prominent academic studies in the field and the Turkish DST lawen_US
dc.identifier.citationKara, M. C. (2024). Article 2 of Double Taxation Agreements and the Fate of Digital Service Taxes. International Journal of Social Inquiry, 17(1), 29−44.en_US
dc.identifier.eissn1307-9999
dc.identifier.endpage44
dc.identifier.issn1307-8364
dc.identifier.issue1
dc.identifier.startpage29
dc.identifier.urihttps://hdl.handle.net/11452/41470en_US
dc.identifier.volume17
dc.language.isoen
dc.publisherBursa Uludağ Üniversitesitr_TR
dc.relation.journalInternational Journal of Social Inquiryen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergitr_TR
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subject.otherDouble taxation agreementen_US
dc.subject.otherContracting stateen_US
dc.subject.otherTaxes covereden_US
dc.subject.otherDigital service taxeen_US
dc.titleArticle 2 of Double Taxation Agreements and the Fate of Digital Service Taxes. International Journal of Social Inquiryen_US
dc.typeArticleen_US
dspace.entity.typePublicationen_US

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