| AGREEMENT
BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND
NORTHERN IRELAND AND THE REPUBLIC OF TURKEY FOR
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION
OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
AND CAPITAL GAINS |
(1) Gains derived
by a resident of a Contracting State from the alienation
of immovable property referred to in Article
6 of this Agreement and situated in the other
Contracting State may be taxed in that other State.
(2) Gains from
the alienation of movable property forming part of
the business property of a permanent establishment
which an enterprise of a Contracting State has in
the other Contracting State or of movable property
pertaining to a fixed base available to a resident
of a Contracting State in the other Contracting State
for the purpose of performing independent personal
services, including such gains from the alienation
of such a permanent establishment (alone or together
with the whole enterprise) or of such a fixed base,
may he taxed in that other State.
(3) Gains derived
by a resident of a Contracting State from the alienation
of ships, aircraft and road vehicles operated in international
traffic or movable property pertaining to the operation
of such ships, aircraft and road vehicles shall be
taxable only in that Contracting State.
(4) Gains from
the alienation of any property other than that referred
to in paragraphs (1), (2) and (3) of this Article
shall be taxable only in the Contracting State of
which the alienator is a resident. However, such gains
which arise in a Contracting State from the alienation
of property within a period of one year from the date
of its acquisition may be taxed in that State.
Article
14 |
Independent
personal services |
(1) Income derived
by a resident of a Contracting State in respect of
professional services or other activities of an independent
character shall be taxable only in that State. However,
such income may also be taxed in the other Contracting
State if such services or activities are performed
in that other State and if:
(a)
he has a fixed base regularly available to him in
that other State for the purpose of performing those
services or activities; or
(b) he is present in that other State
for the purpose of performing those services or activities
for a period or periods amounting in the aggregate
to 183 days or more in any continuous period of 12
months.
In such circumstances, only so
much of the income as is attributable to that fixed
base or is derived from the services or activities
performed during his presence in that other State,
as the case may be, may be taxed in that other State.
(2) Income derived
by an enterprise of a Contracting State in respect
of professional services or other activities of a
similar character shall be taxable only in that State.
However, such income may also be taxed in the other
Contracting State if such services or activities are
performed in that other State and if:
(a)
the enterprise has a permanent establishment in that
other State through which the services or activities
are performed; or
(b) the period or periods during
which the services are performed exceed in the aggregate
183 days in any continuous period of 12 months.
In such circumstances only so much of the income as
is attributable to that permanent establishment or
to the services or activities performed in that other
State, as the case may be, may be taxed in that other
State. In either case, the enterprise may elect to
be taxed in that other State in respect of such income
in accordance with the provisions of Article
7 of this Agreement as if the income were attributable
to a permanent establishment of the enterprise situated
in that other State. This election shall not affect
the right of that other State to impose a withholding
tax on such income.
(3) The term
`professional services` includes especially independent
scientific, literary, artistic, educational or teaching
activities as well as the independent activities of
physicians, lawyers, engineers, architects, dentists
and accountants, and other activities requiring specific
professional skill.
Article
15 |
Dependent
personal services |
(1) Subject to
the provisions of Articles 16, 18, 19
and 21 of this Agreement,
salaries, wages and other similar remuneration derived
by a resident of a Contracting State in respect of
an employment shall be taxable only in that State
unless the employment is exercised in the other Contracting
State. If the employment is so exercised, such remuneration
as is derived therefrom may be taxed in that other
State.
(2) Notwithstanding
the provisions of paragraph (1) of this Article, remuneration
derived by a resident of a Contracting State in respect
of an employment exercised in the other Contracting
State shall be taxable only in the first-mentioned
State if:
(a)
the recipient is present in the other State for a
period or periods not exceeding in the aggregate 183
days in the fiscal year concerned; and
(b) the remuneration is paid by,
or on behalf of, an employer who is not a resident
of the other State; and
(c) the remuneration is not borne
by a permanent establishment or a fixed base which
the employer has in the other State.
(3) Notwithstanding
the preceding provisions of this Article, remuneration
in respect of an employment exercised aboard a ship,
aircraft or road vehicle operated in international
traffic may be taxed in the Contracting State of which
the person deriving the profits from the operation
of the ship, aircraft or road vehicle is a resident.
Article
16 |
Director's
fees |
Directors' fees and similar payments
derived by a resident of a Contracting State in his
capacity as a member of the board of directors of
a company which is a resident of the other Contracting
State may be taxed in that other State.
Article
17 |
Artistes
and Atheletes |
(1) Notwithstanding
the provisions of Articles 14 and 15 of this Agreement,
income derived by a resident of a Contracting State
as an entertainer, such as a theatre, motion picture,
radio or television artiste, or a musician, or as
an athlete, from his personal activities as such exercised
in the other Contracting State, may be taxed in that
other State.
(2) Where income
in respect of personal activities exercised by an
entertainer or an athlete in his capacity as such
accrues not to the entertainer or athlete himself
but to another person, that income may, notwithstanding
the provisions of Articles
7, 14 and 15 of this Agreement, be taxed in the
Contracting State in which the activities of the entertainer
or athlete are exercised.
(3) Notwithstanding
the provisions of paragraphs (1) and (2) of this Article,
income derived from activities as defined in paragraph
(1) performed in a Contracting State by a resident
of the other Contracting State shall be exempt from
tax in the Contracting State in which those activities
are exercised if the visit to that State is supported
by public funds of the other Contracting State, including,
in the case of Turkey, funds provided by public service
associations or organisations.
(1) Subject to
the provisions of paragraph (2) of Article
19 of this Agreement, pensions and other similar
remuneration paid in consideration of past employment
and any payments made under the social security scheme
of either Contracting State, and annuities as defined
in paragraph (2) of this Article, shall be taxable
only in the State of which the recipient is a resident.
(2) The term
`annuity` means a stated sum payable periodically
at stated times during life or during a specified
or ascertainable period of time under an obligation
to make the payments in return for adequate and full
consideration in money or money's worth.
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