International double taxation and legal issues effectiveness of double taxation agreement in Turkey

With the globalization process, international economic and commercial relations have increased and the circulation of capital, labor and technology between countries has accelerated. With these developments in the economy and trade in the world, the national borders of the countries have disappeared in the field of economy, institutions and especially multinational companies have started to operate in foreign countries. This led to the fact that the tax-generating event took place within the boundaries of different countries and caused problems related to the taxation of labor, capital and similar economic activities internationally. The fact that both the resident state and the source state have a tendency to tax on taxable earnings has raised the problem of international double taxation. Double taxation is one of the most important international problems today and it is still up to date. It has become a fact that should be prevented because it contradicts tax justice, contradicts the principle of taxation according to solvency, and adversely affects competition and international economic activities. A number of national and international measures have been taken to solve the problem and by international organizations. It is possible to say that double taxation agreements are the most effective of these measures. As a matter of fact, the number of double taxation agreements signed between states is increasing day by day. Since the 1980s, adopting the requirements of the free market economy and enhancing its international economic relations with implementing economic policy in Turkey for the solution of the problem sought to make an agreement on avoidance of double taxation with other countries, has signed agreements with many countries, continues its negotiations to sign if some countries. The purpose of this study, the problem of international double taxation and the prevention of double taxation agreements signed for the solution of this problem is to analyze the legal evaluation of events in Turkey. In this context, semi-structured interviews were conducted with 17 experts in the field to evaluate the legal effectiveness and the results were analyzed using qualitative data analysis method. Participants in the framework of experts' opinions, the agreements on avoiding double taxation problems and solutions related to legal activities in Turkey were discussed.