2024 Cilt 17 Sayı 1

Permanent URI for this collectionhttps://hdl.handle.net/11452/41402

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Article 2 of Double Taxation Agreements and the Fate of Digital Service Taxes. International Journal of Social Inquiry
(Bursa Uludağ Üniversitesi, 2024-04-28) Kara, Mustafa Cemil
Article 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 law
Jeopolitik riskler savunma harcamalarını etkiliyor mu? Panel ARDL yaklaşımı ile bir analiz
(Bursa Uludağ Üniversitesi, 2024-04-30) Barış, Serap; Barış, Abdullah
Doğası gereği jeopolitik riskler son derece öngörülemez ve yönetilmesi zor bir risk türüdür. Bu riskler, ticari entegrasyon ve küreselleşmeyle birlikte dünya genelinde her geçen gün daha da artmaktadır. Jeopolitik risklerin artması, ülkeleri güvenlik konusunda endişelendirmekte ve onları silahlanma yarışına itebilmektedir. Böylece küresel ölçekte savunma harcamalarında ciddi artışlar söz konusu olabilmektedir. Bu çalışma, jeopolitik risk ve savunma harcamaları ilişkisini aralarında Türkiye’nin de bulunduğu beş ülkeli bir örneklemde incelemeyi amaçlamaktadır. Bu amaç doğrultusunda panel ARDL yaklaşımı kullanılarak ilgili ülkelere ait 1993-2021 dönemi verileri ile analiz gerçekleştirilmiştir. Analiz bulguları, uzun dönemde jeopolitik riskin savunma harcamaları üzerinde anlamlı pozitif etkiye sahip olduğunu göstermektedir. Buna göre jeopolitik riskin artması, analiz edilen ülkelerde savunma harcamalarını artırmaktadır. Ancak kısa dönemde jeopolitik risklerin savunma harcamaları üzerinde herhangi bir etkisi söz konusu değildir. Bu sonuçlar dâhilinde egemen ülkelerin gerek komşularla ilişkilerde gerekse bölgesel çıkarlar doğrultusunda sorunlarını barışçıl yollarla çözümlemeleri, jeopolitik riskleri ve dahi savunma harcamalarını azaltabilecektir.
A methodological discussion on evaluating the success of any securitizing move
(Bursa Uludağ Üniversitesi, 2024-01-26) Çetindişli , Özge Gökçen; Uluslararası İlişkiler Bölümü; 0000-0002-3778-0093
The study objects to lay out a lucid perspective on ‟how any securitizing move occurs successfully” an issue that was non-rigidly theorized in the Copenhagen version of securitization, in line with current debates. To this end, the vague criteria as follows, set by the classical cadre of the Copenhagen School are problematized: actors have to couch the issue as an existential threat requiring exceptional executive powers, and, if the audience accepts the securitizing move, the case is established as a security issue beyond the routine procedure of politics. Considering this conservative cycle, the first claim of this paper is that the politics of ‟audience acceptance” is not adequately determined in theory. The second is that the classical variants’ persistence in the transition to ‟exceptional security policy” in the operation of securitization, ignoring its insecure nature, reduces the theory to a given and fixed understanding of security such as ‟security=exceptionalism.” Premised on these arguments, the paper proposes an overarching systematized thought that empowers the audience’s role; does not exclude ‟exceptional measures” but also inserts into ‟normalized exceptional” and even ‟routine responses” as actions.
Piercing the curtain: Exploring U.S.-Iran relations and realism through Qasem Soleimani assassination.
(Bursa Uludağ Üniversitesi, 2024-03-14) Siddique, Harun Abubakar
In the domain of global politics, the validation of realist theory would occur if a majority of states held substantial power. However, the current international system features states with varying degrees of capability, leading to divergent objectives. This divergence contradicts realist assertions, prompting a critical examination in this article. By practically evaluating the international system, the article recognizes the diverse capabilities and objectives of states influenced by dominant states, especially in the case of postcolonial states, often overlooked by realism. Utilizing defensive and offensive theories within classical (neo) realism, the article analyzes the Qasem Soleimani case to demonstrate the importance of diverse theoretical perspectives in broadening analysis. The case study underscores the ongoing relevance of realism in understanding the self-help and anarchic nature of the international system.

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