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Publication 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 lawItem Comparison of protracted infusion 5-fluorouracil and capecitabine in adjuvant chemoradiotherapy for rectal cancer(H G E Update Medical Publishing, 2008) ,; Kurt, Meral; Özkan, Lütfi; Kurt, Ender; Çetintaş, Sibel Kahraman; Aygün, Sevilcan; Ercan, İlker; Yılmazlar, Tuncay; Memik, Faruk; Uludağ Üniversitesi/Tıp Fakültesi/Radyasyon onkolojisi Anabilim Dalı.; Uludağ Üniversitesi/Tıp Fakültesi/Tıbbi onkolojisi Anabilim Dalı.; Uludağ Üniversitesi/Tıp Fakültesi/Biyoistatistik Anabilim Dalı.; Uludağ Üniversitesi/Tıp Fakültesi/Cerrahi Anabilim Dalı.; Uludağ Üniversitesi/Tıp Fakültesi/Gastroenteroloji Anabilim Dalı.; 0000-0003-1637-910X; 0000-0002-2382-290X; AAA-7047-2020; AAA-3961-2020; 8843050600; 55915679400; 7006207332; 6505881756; 15833990600; 6603789069; 6701800362; 6701813462Background/Aims: 5-Fluorouracil-based chemoradiotherapy is the most widely used treatment modality in the adjuvant treatment of rectal cancer. Capecitabine represents a valuable alternative to 5-Fluorouracil in this situation. Methodology: Patients with stage II and stage III rectal adenocarcinoma, who were included in this analysis, received adjuvant chemoradiotherapy consisting of external-beam radiotherapy (50.4-54Gy) either with 5-Fluorouracil at a median dose of 300mg/m(2)/day by protracted venous infusion for 5 days a week, or capecitabine at a median dose of 1650mg/m(2)/day for 5 days a week after surgery. The data concerning the toxicity and the efficacy of the treatments were compared in patients treated with 5-Fluorouracil- and capecitabine-based chemoradiotherapy. Results: Forty-three patients received 5-Fluorouracil, and 24 patients received capecitabine during adjuvant radiotherapy. Although there were no differences between the groups in terms of toxicity rates, distant metastasis-free survival, disease-free survival, and overall survival rates; a trend for improved loco-regional recurrence-free survival rate was observed in the capecitabine arm (p=0.063). Conclusions: Capecitabine is at least as effective as 5-Fluorouracil in the postoperative treatment of rectal adenocarcinoma. Considering the trend for improved loco-regional recurrence-free survival rate in the capecitabine arm, it seems that the drug exerts better synergy with radiotherapy in this situation.