Sayfa 197KAYNAKÇA
KİTAP & KİTAP BÖLÜMLERİ
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Arnold B, Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last Reviewed: 1 September 2020, Global Topics IBFD 2020).
Aslam A & Shah A, Tec(h)tonic Shifts: Taxing the “Digital Economy” (IMF WP/20/76, International Monetary Fund 2020).
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Avi-Yonah R, International Tax as International Law an Analysis of the International Tax Regime (1st edn., Cambridge University Press Tax Law Series 2007).
Aydemir M, The Permanent Establishment Issue of Digital Economy and Profit Attribution to the Permanent Establishment (1st edn., On İki Levha Yayıncılık 2021).
Baker P, ‘Some Thoughts on Jurisdiction and Nexus’ in Guglielmo Maisto (ed.) Current Tax Treaty Issues: 50th Anniversary of the International Tax Group (EC and International Tax Law Series Vol. 18 IBFD 2020).
Bilici N, Kamu Maliyesi I (Hukuki Boyutu) (11th edn., Savaş Yayınevi 2020).
Biyan Ö & Yılmaz G, ‘A Taxation Problem Caused by Digital Economy: Definition of Virtual Establisment” in Selçuk İpek, Adnan Gerçek (eds.) Current Perspective in Public Finance (1st edn. Peter Lang 2018).
Brauner Y & Baez Moreno A, Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy (WU International Taxation Research Paper Series No. 2015 -14, 2015).
Sayfa 198
Brauner Y, ‘International Approaches to BEPS: What is BEPS?’ in Billur Yaltı (eds.) Vergilendirmede Matrah Aşındırma ve Kâr Kaydırma (BEPS) (1st edn., Beta Yayıncılık 2018).
Budak T, Dijital Ekonominin Vergilendirilmesi (1st edn., On İki Levha Yayıncılık 2018).
Cui W, Article 2: Taxes Covered - Global Tax Treaty Commentaries (Last Reviewed: 31 October 2019, Global Topics IBFD 2019).
Çağan N, Vergilendirme Yetkisi (1st edn., Kazancı Hukuk Yayınları 1982).
Çolak M, Elektronik Vergileme Hukuku (1st edn., Seçkin Yayıncılık 2020).
Ekmekci E, Dar Yükümlülük (1st edn., Kazancı Kitabevi 1994).
Ekmekci E, Küreselleşme ve Vergilendirmede Yeni Eğilimler (1st edn., Kazancı Hukuk Yayınları 2003).
Ekmekci E, Kaşıkçı M, Güneş G ve Ovalıoğlu S, Digital Services Tax in Turkey (1st edn., Filiz Kitabevi 2021).
Elliffe C, Taxing the Digital Economy (1st edn., Cambridge University Press Tax Law Series 2021).
Erdem T, ‘Türk Bakış Açısıyla BEPS: Türkiye’nin Geldiği Yer Nedir?’ in Billur Yaltı (ed.) Cross-Border Tax Challenges in the 21st Century (1st edn., On İki Levha Yayıncılık 2018).
Fuentes Hernández D, ‘Agents of an Independent Character under Article 5(6) of the OECD Model Convention’ in Michael Lang, Josef Schuch, Claus Staringer, Pasquale Pistone, Alfred Storck (eds.) Dependent Agents As Permanent Establishments: Schriftenreihe IStR Band 85 (Series on International Tax Law Vol.85 Linde Verlag).
Gadžo S, Nexus Requirements for Taxation of Non-residents’ Business Income: A Normative Evaluation in the Context of the Global Economy (1st edn., Doctoral Series Vol. 41 IBFD 2018).
Gedik G, Türk ve Amerikan Vergi Hukuklarında Kontrol Edilen Yabancı Kurum Kazançları (1st edn., On İki Levha Yayıncılık 2014).
Gómez G O, ‘Transfer Pricing of Intangibles in the Digital Economy’ in Ina Kerschner, Maryte Somare (eds.) Taxation in a Global Digital Economy: Schriftenreihe IStR Band 107 (1st edn. Series on International Tax Law (Schriftenreihe zum Internationalen Steuerrecht) Vol.107 Linde Verlag).
Gupta S, Keen M, Shah A & Verdier G, ‘Reshaping Public Finance’ in Sanjeev Gupta et al. (eds.), Digital Revolutions in Public Finance (International Monetary Fund Washington D.C. 2017).
Sayfa 199
Gücüyener G, ‘Gayri Maddi Hakların Vergilendirilmesi: DEMPE Analizi’ in Billur Yaltı (derleyen) Uluslararası Vergilendirmede Güncel Gelişmeler Konferans Raporu (1st edn., TÜSİAD 2020).
Holmes K, International Tax Policy and Double Tax Treaties: An Introduction to Principles and Application (2nd edn., IBFD 2014).
Hongler P & Pistone P, Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (IBFD No 2015 - 15 20 January 2015).
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