Araştırma Makalesi
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YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment

Yıl 2019, Sayı: 39, 83 - 108, 30.07.2019

Öz

Bu makale, yatırım programları
aracılığıyla ikamet izni ve vatandaşlık
kazanılmasını eleştirel yönden
incelemektedir. Her ne kadar, pek çok
kişi bu tür programları onaylamasa
da, devletler giderek kendiyatırım
programları kabul etmektedir.
Üstelik bunlardan bazıları ülkelerinde
yatırım devam ettiği sürece herhangi
başka bir şart aramaksızın kendi
vatandaşlıklarını yabancılara vermekte
istekli görünmektedir. Bununla birlikte
yatırım programlarının [vatandaşlık
kazandırma niteliğinin] ahlaki/hukuki
mülahazalara uygunluğunun ötesinde
başka bazı yan etkileri bulunmaktadır.
Dolayısıyla bunların özellikle
uluslararası vergi sistemi üzerindeki
sonuçları tartışmaya açılmalıdır.

Kaynakça

  • ADIM, Leila: Between Benefit and Abuse: Immigrant Investment Programs (2017-2018), St. Lois U.L.J., Vol.6, 121. BOSNIAK, Linda: The Citizen and the Alien Dilemmas of Contemporary Membership, Princeton: Princeton University Press, 2006. BRAUNER, Yariv: Whatthe BEPS? (2014) Florida Tax Review, Vol.16, No.2, 55- 115. CAMPBELL, Colin: Taxpayer Migration, Canadian Bar Association, 2011 TaxLawforLawyers (May 29-June 3, 2011), NiagaraFalls, Ontorio, 1-82. CAPORASO, James A.:Changes in the Westphalian Order: Territory, Public Authority, and Sovereignty (Summer 2000), International Studies Review, Vol.2, No.2, 1-28. CHRISTIANS, Allison: Buying In: Residence and Citizenship by Investment (2017), Saint Louis UniversityLawJournal, Vol.62, 1-22. COOK-MARTIN, David: The Scramblefor Citizens: Dual Nationality and State Competition for Immigrants, Palo Alto, CA: Stanford University Press 2013. DHARMAPALA, Dhammika: What Do We Know About Base Erosionand Profit Shifting?, A Review of theEmpirical Literature, CESIFO Working Paper, No.4612, Category 1: Public Finance, January 2014, 1-29. DŽANKIĆ, Jelena: Investment-based Citizenship and Residence Programmes in the EU, European University Institute, Robert Schuman Centrefor Advanced Studies, European Union Democracy Observatory on Citizenship, EUI Working Paper RSCAS 2015/08, 1-25. FAIST, Thomas: Dual Citizenship in Europe: From Nationhood to Societal Integration, London: Routledge 2007. FAIST, Thomas/ GERDES Jurgen: Dual Citizenship in an Age of Mobility, Migration Policy Institute, Bielefeld University 2008, 1-21. GADŽO, Stjepan/KLEMENČIĆ, Irena: Effective International Information Exchange As A Key Element of Modern TaxSystems: Promisesand Pitfalls of the OECD’s Common Reporting Standard (2017), Public Sector Economics Vol.41, No.2, 208-226. HANSEN, Randall/ WEIL, Patrick: Dual Nationality; Social Rightsand Federal Citizenship in the U.S. and Europe; The Reinvention of Citizenship, New York: Berghan Books 2002. HOWARD, Marc M.:Variation in Dual Citizenship Policies in the Countries of the EU, International Migration Review, Vol.39, No. 3, 697-720. KORCELLI, Piotr: CurrentIssues Related to Immigration and Citizenship: The Case of Poland in From Aliens to Citizens: Redifining the Status of Immigrantsin Europe (ed. Rainer BAUBÖCK), Brookfield: Ashgate, 121-133. Yatırım Yoluyla İkamet ve Vatandaşlık Dr. Öğr. Üyesi Nazlı TÖRE 108 TAAD, Yıl: 11, Sayı: 39 (Temmuz 2019) KOSLOWSKI, Rey: Migrants and Citizens: Demografic Change in the European State System, Cornell University Press 2000. LISTER, Ruth: Why Citizenship; Where, When and How Children (2007), Theoretical Inquiries in Law, Vol.8, 693-718. MARSHALL, Thomas H.: Class, Citizenship and Social Development (Greenwood Press 1973) (firstpublished in 1950) MUNDLAK, Guy: Industrial Citizenship, Social Citizenship, Corporate Citizenship: I JustWant My Wages (2007), Theoretical Inquiries in Law, Vol.8, 719-748. OECD, Taxand Employment, OECD Tax Policy Studies (2011), No.21. OECD, Standard forAutomatic Exchange of Financial Account Information (2014), Part 1. Introduction and Overview No.8. POGONYI, Szabolcs: Dual Citizenship and Sovereignty (2011), Nationalities Papers, Vol.39, Issue 5, 685-704. ROSTEK, Karolina/ DAVIES, Gareth: The Impact of Union Citizenship on National Citizenship Policies (2007), Tulane European&CivilLaw Forum, Vol.22, 1-54. SHACHAR, Ayelet: Dangerous Liaisons: Money and Citizenship in Should Citizenship Be ForSale? (ed. Ayelet Shachar, Rainer BAUBÖCK), EUI Working Paper, RSCAS, 2014/01, 3-8. SPIRO, Peter J.: Dual Nationality and the Meaning of Citizenship (1997), Immigration&Nationality Law Review, Vol. 46, No.4, 1411-1485. SPIRO, Peter J.:Citizenship Overreach (2017), Michigan Journal of International Law, Vol.38, 167-191. WALTER, Michael: The Bancroft Conventions: Second-Class Citizenship for Naturalized Americans (Fall 1978), International Lawyer, Vol.12, No.4, 825- 833. ZAWADA, Przemyslaw: Dual Citizenship in Poland andIsrael: Selected Legal Aspects in a Comparative Perspective (2018), Polish Political Science Yearbook, Vol. 47, Issue 2, 302-318. İnternet Kaynakları https://www.atu.li. (erişim tarihi: 6.7.2018) https://www.chetcuticauchi.com. (erişim tarihi: 6.7.2018) https://www.column.global-labour-university.org. (erişim tarihi: 30.6.2018) https://www2.deloitte.com. (erişim tarihi: 17.3.2019) https://www.dunya.com. (erişim tarihi:3.7.2018) https://www.lexology.com. (erişim tarihleri: 26.6.2018, 3.7.2018, 5.7.2018, 10.7.2018) https://www.loc.gov. (erişim tarihi: 6.7.2018) https://www.ukba.homeoffice.gov.uk. (erişim tarihi: 6.7.2018)
Yıl 2019, Sayı: 39, 83 - 108, 30.07.2019

Öz

Kaynakça

  • ADIM, Leila: Between Benefit and Abuse: Immigrant Investment Programs (2017-2018), St. Lois U.L.J., Vol.6, 121. BOSNIAK, Linda: The Citizen and the Alien Dilemmas of Contemporary Membership, Princeton: Princeton University Press, 2006. BRAUNER, Yariv: Whatthe BEPS? (2014) Florida Tax Review, Vol.16, No.2, 55- 115. CAMPBELL, Colin: Taxpayer Migration, Canadian Bar Association, 2011 TaxLawforLawyers (May 29-June 3, 2011), NiagaraFalls, Ontorio, 1-82. CAPORASO, James A.:Changes in the Westphalian Order: Territory, Public Authority, and Sovereignty (Summer 2000), International Studies Review, Vol.2, No.2, 1-28. CHRISTIANS, Allison: Buying In: Residence and Citizenship by Investment (2017), Saint Louis UniversityLawJournal, Vol.62, 1-22. COOK-MARTIN, David: The Scramblefor Citizens: Dual Nationality and State Competition for Immigrants, Palo Alto, CA: Stanford University Press 2013. DHARMAPALA, Dhammika: What Do We Know About Base Erosionand Profit Shifting?, A Review of theEmpirical Literature, CESIFO Working Paper, No.4612, Category 1: Public Finance, January 2014, 1-29. DŽANKIĆ, Jelena: Investment-based Citizenship and Residence Programmes in the EU, European University Institute, Robert Schuman Centrefor Advanced Studies, European Union Democracy Observatory on Citizenship, EUI Working Paper RSCAS 2015/08, 1-25. FAIST, Thomas: Dual Citizenship in Europe: From Nationhood to Societal Integration, London: Routledge 2007. FAIST, Thomas/ GERDES Jurgen: Dual Citizenship in an Age of Mobility, Migration Policy Institute, Bielefeld University 2008, 1-21. GADŽO, Stjepan/KLEMENČIĆ, Irena: Effective International Information Exchange As A Key Element of Modern TaxSystems: Promisesand Pitfalls of the OECD’s Common Reporting Standard (2017), Public Sector Economics Vol.41, No.2, 208-226. HANSEN, Randall/ WEIL, Patrick: Dual Nationality; Social Rightsand Federal Citizenship in the U.S. and Europe; The Reinvention of Citizenship, New York: Berghan Books 2002. HOWARD, Marc M.:Variation in Dual Citizenship Policies in the Countries of the EU, International Migration Review, Vol.39, No. 3, 697-720. KORCELLI, Piotr: CurrentIssues Related to Immigration and Citizenship: The Case of Poland in From Aliens to Citizens: Redifining the Status of Immigrantsin Europe (ed. Rainer BAUBÖCK), Brookfield: Ashgate, 121-133. Yatırım Yoluyla İkamet ve Vatandaşlık Dr. Öğr. Üyesi Nazlı TÖRE 108 TAAD, Yıl: 11, Sayı: 39 (Temmuz 2019) KOSLOWSKI, Rey: Migrants and Citizens: Demografic Change in the European State System, Cornell University Press 2000. LISTER, Ruth: Why Citizenship; Where, When and How Children (2007), Theoretical Inquiries in Law, Vol.8, 693-718. MARSHALL, Thomas H.: Class, Citizenship and Social Development (Greenwood Press 1973) (firstpublished in 1950) MUNDLAK, Guy: Industrial Citizenship, Social Citizenship, Corporate Citizenship: I JustWant My Wages (2007), Theoretical Inquiries in Law, Vol.8, 719-748. OECD, Taxand Employment, OECD Tax Policy Studies (2011), No.21. OECD, Standard forAutomatic Exchange of Financial Account Information (2014), Part 1. Introduction and Overview No.8. POGONYI, Szabolcs: Dual Citizenship and Sovereignty (2011), Nationalities Papers, Vol.39, Issue 5, 685-704. ROSTEK, Karolina/ DAVIES, Gareth: The Impact of Union Citizenship on National Citizenship Policies (2007), Tulane European&CivilLaw Forum, Vol.22, 1-54. SHACHAR, Ayelet: Dangerous Liaisons: Money and Citizenship in Should Citizenship Be ForSale? (ed. Ayelet Shachar, Rainer BAUBÖCK), EUI Working Paper, RSCAS, 2014/01, 3-8. SPIRO, Peter J.: Dual Nationality and the Meaning of Citizenship (1997), Immigration&Nationality Law Review, Vol. 46, No.4, 1411-1485. SPIRO, Peter J.:Citizenship Overreach (2017), Michigan Journal of International Law, Vol.38, 167-191. WALTER, Michael: The Bancroft Conventions: Second-Class Citizenship for Naturalized Americans (Fall 1978), International Lawyer, Vol.12, No.4, 825- 833. ZAWADA, Przemyslaw: Dual Citizenship in Poland andIsrael: Selected Legal Aspects in a Comparative Perspective (2018), Polish Political Science Yearbook, Vol. 47, Issue 2, 302-318. İnternet Kaynakları https://www.atu.li. (erişim tarihi: 6.7.2018) https://www.chetcuticauchi.com. (erişim tarihi: 6.7.2018) https://www.column.global-labour-university.org. (erişim tarihi: 30.6.2018) https://www2.deloitte.com. (erişim tarihi: 17.3.2019) https://www.dunya.com. (erişim tarihi:3.7.2018) https://www.lexology.com. (erişim tarihleri: 26.6.2018, 3.7.2018, 5.7.2018, 10.7.2018) https://www.loc.gov. (erişim tarihi: 6.7.2018) https://www.ukba.homeoffice.gov.uk. (erişim tarihi: 6.7.2018)
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Dr.öğr.üyesi Nazlı Töre 0000-0002-6609-7808

Yayımlanma Tarihi 30 Temmuz 2019
Yayımlandığı Sayı Yıl 2019 Sayı: 39

Kaynak Göster

APA Töre, D. N. (2019). YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment. Türkiye Adalet Akademisi Dergisi(39), 83-108.
AMA Töre DN. YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment. TAAD. Temmuz 2019;(39):83-108.
Chicago Töre, Dr.öğr.üyesi Nazlı. “YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment”. Türkiye Adalet Akademisi Dergisi, sy. 39 (Temmuz 2019): 83-108.
EndNote Töre DN (01 Temmuz 2019) YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment. Türkiye Adalet Akademisi Dergisi 39 83–108.
IEEE D. N. Töre, “YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment”, TAAD, sy. 39, ss. 83–108, Temmuz 2019.
ISNAD Töre, Dr.öğr.üyesi Nazlı. “YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment”. Türkiye Adalet Akademisi Dergisi 39 (Temmuz 2019), 83-108.
JAMA Töre DN. YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment. TAAD. 2019;:83–108.
MLA Töre, Dr.öğr.üyesi Nazlı. “YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment”. Türkiye Adalet Akademisi Dergisi, sy. 39, 2019, ss. 83-108.
Vancouver Töre DN. YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment. TAAD. 2019(39):83-108.