Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/340146 
Authors: 
Year of Publication: 
2026
Citation: 
[Journal:] Contemporary Economics [ISSN:] 2300-8814 [Volume:] 20 [Issue:] 1 [Year:] 2026 [Pages:] 1-22
Publisher: 
VIZJA University, Warsaw
Abstract: 
This study aimed to investigate the 79 double taxation treaties that Türkiye has signed with various countries and provide empirical evidence of asymmetries among them. The study also highlighted the importance of neutrality in international tax policy; examined the asymmetries caused by varying definitions of concepts and withholding tax rates; and revealed the necessity of BEPS MLI for Türkiye. To conduct this analysis, the treaties were clustered according to six characteristics: (a) taxes covered by the treaty, (b) definition of permanent establishment, (c) definition of royalties, (d) withholding rates of dividends, (e) withholding rates of interests, and (f) withholding rates of royalties. Using both K-means clustering with the elbow method and a two-step clustering analysis, the results revealed substantial asymmetries among Türkiye's double taxation treaties across these six characteristics. The results should be of particular interest to policymakers and other stakeholders interested in developing treaty standardization protocols.
Subjects: 
asymmetry
double taxation treaties
K-means clustering analysis
two-step cluster analysis
BEPS MLI
JEL: 
K00
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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