The implicatiions of Türkiye's participation in international double taxation prevention agreements on Turkey's foreign trade volume

International double taxation can be described as the situation where a taxpayer earning taxable income is subject to the same type of tax on the same income in both the country where the income is generated and the country of the taxpayer's residence, within the same period. This undesirable situation in terms of trade in goods and services, investment, and capital flow has led countries to seek solutions through various agreements. These international tax treaties, mutually signed by different states based on their sovereign rights, have become essential for all countries with globalization. Addressing this problem, which significantly disrupts international trade, has started to become part of the mission of international economic organizations. Under their leadership and mediation, broader, more detailed, and more applicable agreements have begun to be signed. The rapid increase in multinational corporations in the 21st century has led to globalization occurring primarily in the economic field before influencing culture, arts, and other areas. Through these companies, the capital of different countries is directed toward regions where higher profits can be achieved, and it is converted into income in those areas. However, when taxes need to be collected on this income, an issue arises if the country where the income is generated is different from the taxpayer's country of residence regarding which country should collect the tax. In this situation, the country where the income is generated or where the property is located considers itself authorized to collect taxes, while, on the other hand, the taxpayer's country of residence also regards itself as equally authorized to collect taxes. This situation gives rise to the concept of double taxation, which is described as the taxation of the same taxpayer by two or more countries on the same taxable item and for the same tax period. As countries began to extend their taxation authority beyond their borders, significantly disrupting international commercial activities, the imposition of certain restrictions in this regard became inevitable. Under the leadership of the Organisation for Economic Co-operation and Development (OECD), agreements to prevent double taxation in international trade have been developed, offering a method to address the issue of international double taxation faced by taxpayers conducting business outside their country of residence according to specific principles. In this study addresses the reasons for the emergence of international double taxation avoidance agreements, their scope, legal dimensions, and economic impacts. Additionally, it examines how double taxation agreements have been reached with countries and country groups with which Turkey has had the highest import and export volumes in the past 10 years, and the effects of these agreements on Turkey's foreign trade volume.