| 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 |
Article
24 |
Non-discrimination |
(1) Nationals
of a Contracting State shall not be subjected in the
other Contracting State to any taxation or any requirement
connected therewith which is other or more burdensome
than the taxation and connected requirements to which
nationals of that other State in the same circumstances
are or may be subjected.
(2) Subject to
the provisions of paragraph (4) of Article
10 of this Agreement, the taxation on a permanent
establishment which an enterprise of a Contracting
State has in the other Contracting State shall not
be less favourably levied in that other State than
the taxation levied on enterprises of that other State
carrying on the same activities.
(3) Enterprises
of a Contracting State, the capital of which is wholly
or partly owned or controlled, directly or indirectly,
by one or more residents of the other Contracting
State, shall not be subjected in the first-mentioned
State to any taxation or any requirement connected
therewith which is other or more burdensome than the
taxation and connected requirements to which other
similar enterprises of the first-mentioned State are
or may be subjected.
(4) Except where
the provisions of Article
9, paragraph (7) of Article
11, or paragraph (6) of Article
12 of this Agreement apply, and subject to the
provisions of paragraph (8) of Article
11 of this Agreement, interest, royalties and
other disbursements paid by an enterprise of a Contracting
State to a resident of the other Contracting State
shall, for the purpose of determining the taxable
profits of such enterprise, be deductible under the
same conditions as if they had been paid to a resident
of the first-mentioned State.
(5) Nothing contained
in this Article shall be construed as obliging either
Contracting State to grant to individuals not resident
in that State any of the personal allowances, reliefs
and reductions for tax purposes on account of civil
status or family responsibilities which it grants
to its own residents.
Article
25 |
Mutual
agreement procedure |
(1) Where a resident
of a Contracting State considers that the actions
of one or both of the Contracting States result or
will result for him in taxation not in accordance
with this Agreement, he may, irrespective of the remedies
provided by the domestic laws of those States, present
his case to the competent authority of the Contracting
State of which he is a resident.
(2) The competent
authority shall endeavour, if the objection appears
to it to be justified and if it is not itself able
to arrive at a satisfactory solution, to resolve the
case by mutual agreement with the competent authority
of the other Contracting State, with a view to the
avoidance of taxation not in accordance with the Agreement.
(3) The competent
authorities of the Contracting States shall endeavour
to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application
of the Agreement.
(4) The competent
authorities of the Contracting States may communicate
with each other directly for the purpose of reaching
an agreement in the sense of the preceding paragraphs.
Article
26 |
Exchange
of information |
(1) The competent
authorities of the Contracting States shall exchange
such information as is necessary for carrying out
the provisions of this Agreement or of the domestic
laws of the Contracting States concerning taxes covered
by the Agreement insofar as the taxation thereunder
is not contrary to the Agreement. Any information
received by a Contracting State shall be treated as
secret and shall be disclosed only to persons or authorities
(including courts and administrative bodies) involved
in the assessment or collection of, the enforcement
or prosecution in respect of, or the determination
of appeals in relation to, the taxes covered by the
Agreement. Such persons or authorities shall use the
information only for such purposes. They may disclose
the information in public court proceedings or in
judicial decisions.
(2) In no case
shall the provisions of paragraph (1) of this Article
be construed so as to impose on a Contracting State
the obligation:
(a)
to carry out administrative measures at variance with
the law and the administrative practice of that or
of the other Contracting State;
(b) to supply information which is
not obtainable under the law or in the normal course
of the administration of that or of the other Contracting
State;
(c) to supply information which would
disclose any trade, business, industrial, commercial
or professional secret or trade process, or information,
the disclosure of which would be contrary to public
policy (ordre public).
Article
27 |
Diplomatic
agents and consular officials |
(1) Nothing in
this Agreement shall affect the fiscal privileges
of members of diplomatic or permanent missions or
consular posts under the general rules of international
law or under the provisions of special agreements.
(2) Notwithstanding
the provisions of paragraph (1) of Article
4 of this Agreement, an individual who is a member
of the diplomatic or permanent mission or consular
post of a Contracting State or any third State which
is situated in the other Contracting State and who
is subject to tax in that other State only if he derives
income from sources therein, shall not be deemed to
be a resident of that other State.
Article
28 |
Entry
into force |
Each of the Contracting States
shall notify to the other the completion of the procedures
required by its law for the bringing into force of
this Agreement. The Agreement shall enter into force
on the date of the later of these notifications and
shall thereupon have effect:
(a)
in Turkey, in respect of income tax and corporation
tax, for any fiscal year beginning on or after I January
in the calendar year next following that in which the
later of these notifications is given; and
(b) in the United Kingdom:
(i)
in respect of income tax and capital gains tax, for
any year of assessment beginning on or after 6 April
in the calendar year next following that in which
the later of these notifications is given;
(ii) in respect of corporation tax,
for any financial year beginning on or after 1 April
in the calendar year next following that in which
the later of these notifications is given.
This Agreement shall remain in
force until terminated by one of the Contracting States.
Either Contracting State may terminate the Agreement
by giving notice of termination, through the diplomatic
channel, at least six months before the end of any
calendar year beginning after the expiration of five
years from the date of entry into force of the Agreement.
In such event, the Agreement shall cease to have effect:
(a) in Turkey,
in respect of income tax and corporation tax, for
any fiscal year beginning on or after 1 January
in the calendar year next following that in which
the notice is given; and
(b) in the United Kingdom:
(i)
in respect of income tax and capital gains tax,
for any year of assessment beginning on or after
6 April in the calendar year next following that
in which the notice is given;
(ii) in respect of corporation
tax, for any financial year beginning on or after
1 April in the calendar year next following that
in which the notice is given.
In witness whereof the undersigned,
duly authorised thereto, have signed this agreement.
Done in duplicate at London this
19 th day of February 1986, in the English and Turkish
languages, both texts being equally authoritative.
| For the United
Kingdom of Great Britain and Northern Ireland: |
|
For the Republic
of
Turkey: |
|
