AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION

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

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF TURKEY

Desiring to conclude an Agreement for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains

HAVE AGREED AS FOLLOW:

Article 1

Personal scope

Article 2

Taxes covered

Article 3

General definitions

Article 4

Residence

Article 5

Permanent Establishment

Article 6

Income from immovable property

Article 7

Business profits

Article 8

International transport

Article 9

Associated enterprises

Article 10

Dividends

Article 11

Interest

Article 12

Royalties

Article 13

Capital gains

Article 14

Independent personal services

Article 15

Dependent personal services

Article 16

Director's fees

Article 17

Artistes and Atheletes

Article 18

Pensions

Article 19

Government service

Article 20

Students, apprentices and trainees

Article 21

Teachers

Article 22

Other income

Article 23

Elimination of double taxation

Article 24

Non-discrimination

Article 25

Mutual agreement procedure

Article 26

Exchange of information

Article 27

Diplomatic agents and consular officials

Article 28

Entry into force

Article 29

Termination

The comprehensive agreement has effect

a) In the United Kingdom for

i) Income and Capital Gains Tax from 1989-90,
ii) Corporation Tax from 1 April 1989.

b) In Turkey from the fiscal year beginning 1 January 1989.