Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k4527.html
Law No. 4527:1.2.2000 article 1. – signed in Ankara on November 24, 1998, "the Government of the Republic of Lithuania with the Government of the Republic of Turkey Comes From taxes on double taxation and Preventing Tax Trafficking Agreement" and confirming the attachment of the Protocol. Article 2. – This law enters into force the date of promulgation. Article 3. – This law the provisions of the Council of Ministers. The GOVERNMENT of the REPUBLIC OF LITHUANIA with the GOVERNMENT of the REPUBLIC of TURKEY COMES FROM TAXES on DOUBLE TAXATION PREVENTION and the GOVERNMENT of the REPUBLIC of TURKEY and the TAX TREATY to STOP TRAFFICKING of LITHUANIA REPUBLIC GOVERNMENT prevents double taxation of income obtained through taxes and tax FOLLOWING the request make a deal that prevent trafficking agreed upon: article 1 of the AGREEMENT AS SET FORTH ABOVE, this agreement PEOPLE Âkit States people who are residents of one or both of the apply.
Article 2 the AFORE MENTIONED DATES, TAXES 1. This agreement, regardless of how it is taken, a Âkit State or regional administrations by income obtained through taxes will be applied.
2. Securities gains arising from the transfer of assets or real estate tax total income or revenue, including all taxes, income obtained through elements taken from the taxes will be considered.
3. This agreement applies to the currently applicable taxes in particular: a) in Lithuania: (I) the corporate tax the gains; (jurid he asmenu pelno mokestis); (ii) natural persons revenues obtained through taxes; (fiziniu asmenu pajamu mokestis);
(From now on referred to as "Lithuania Tax '').
b) Turkey: (I) income tax;
(ii) the corporation tax; and (iii) the income tax and the share of funds obtained through corporate tax;
(From now on referred to as "Turkish Tax '');
4. after the date of signature of the agreement the agreement at the same time, in addition to or instead of their existing tax can be applied and the same nature or existing tax significantly similar to them will also be applied to taxes. Âkit States ' competent authorities, related tax legislation will notify each other of important changes in.
Article 3 GENERAL DEFINITIONS 1. In terms of the purposes of this agreement, unless the text otherwise predict: a) "Lithuania", refers to the Republic of Lithuania and the Republic of Lithuania sovereignty when it is used in the sense of the geographical area and the adjacent waters of the Republic of Lithuania and the seabed, subsoil and natural resources in accordance with the laws of the Republic of Lithuania, in Lithuania and in accordance with international law is the rights holder as all other courses.
(b) the term "Turkey '' Turkey has sovereignty of the area, in accordance with international law, the territorial waters, but also the investigation, operation and conservation of natural resources for purposes of jurisdiction or sovereignty rights refers to the sea areas;
c) "Âkit" and "other State Âkit State" terms, to the requirements of Turkey or of the text means that Lithuania;
d the term "person" is a real person), a company and any other body of people gets covered;
e) "Company" refers to any institution or as treated in terms of taxation means that any organization;
f) "attempted A Âkit State Âkit State attempt" and "other" terms respectively, a resident of the State-run enterprises and a Âkit other Âkit operated by a resident of the State, an undertaking means; g the term "international traffic", Âkit) a State initiative by only within the bounds of the State the other ship or aircraft made Âkit management of ship or aircraft except refers have been made transport;
h the term "competent authorities"): Minister of finance, in terms of Lithuania or I) its authorized representative;
Minister of finance, in terms of Turkey or its II) authorized representative;
n.) "Citizen" refers to A Âkit is any real people have the citizenship of the State and according to the legislation in force in the State on a Âkit winner of the status of any corporate bodies, partnership, association or other organization.
2. a Âkit of this agreement at any time by the State in relation to the implementation of any term that is not defined in the agreement, the text of the agreement is to be applied, unless you anticipate otherwise for the purposes of the tax, at the time, this has meant that the State legislation and tax legislation in force in this State, a sense that this is not the case in the other State legislation will be given advantages understand the term.
Article 4 RESIDENT 1. For the purposes of this agreement, the term "resident of A Âkit State '' that the State and local administration in accordance with the legislation of the State, including home, residence, place of management, legal Center, kurumlaşılan space, or any other similar structure due to the tax-payer means that people with criteria. However, this term does not come from Government sources only due to that taxable does not cover any person held.
2. the provisions of paragraph 1 and therefore a real person is resident in the State on both Âkit, that person's status will be determined in the following manner: a) this person, only permanent residents of the State where a House can remain will be accepted. If this person can remain as both State if you have a house in permanent, this person, personal and economic relations are closer (Centre of vital interests) will be treated as a resident of the State; b) If the person does not determine the vital interests of our State or both can remain as a permanent home in the State, this person only where the State House acquired menstruation to remain a resident will be accepted;
c) If the person has acquired menstruation to remain at both State House or a House that is not in question, both in the State, that person shall be deemed a resident of the State, it is only the citizens; d) if the person is a citizen of both the State and the State also is not a citizen of either or both, Âkit States competent authorities by mutual agreement to solve the problem.
3. A natural person other than the provisions of paragraph 1 a person therefore is a resident of both Âkit and Âkit States of the State authorities, the manner in which this person to resolve the issue and Agreement to determine mutual agreement will be applied. In the event of such a failure to reach agreement, the terms of the agreement in respect of the person to take advantage of this Âkit will not be considered to be a resident of any one of Us.
Article 5 ESTABLISHMENT 1. For the purposes of this agreement, the term "workplace", an enterprise work is being carried out, in whole or in part, means a fixed place for work.
2. the term "Workplace" in particular gets covered: a) management;
e) Workshop, and f) mining, oil or natural gas well, Quarry or any other place where natural resources.
3. setting up a construction construction site, construction, Assembly, or project or related control activities only if such site, project or activity continues for a period exceeding nine months business creates.
4. the provisions of This article is connected with the earlier accepted the term "establishment" shall be deemed not covered by the following points: a) belongs to only of Attempted Enterprise goods or commercial goods for the purpose of storage, display or delivery;
b) stocks of goods or commercial goods belonging to the Enterprise, only for the purpose of storage, display or delivery kept getting;
c) stocks of goods or commercial goods belonging to the Enterprise solely for the purpose of processing by another enterprise, kept getting;
d only a fixed place, for Work) to commit to purchase goods or commercial goods or information gathering purposes, kept getting;
e to a fixed place for Work, attempt) is only preliminary or auxiliary character for the purposes of the execution of any other work kept getting;
a fixed place for Work f), only mentioned in paragraphs a) e) is a combination of one or more of the activities to perform kept getting; but all these activities in the fixed place for work, by the way, the nature of the activity that occurs as a result of the execution of preparatory and auxiliary.
5. the provisions of paragraphs 1 and 2 of the one accepted and connected with a-6 should be applied independent qualification NCI paragraph provision except for the agents, acting on behalf of a attempted attempted a Âkit State in the name of this contract will have the authority and powers of akdetme ordinarily, specified in the person's activities, 4th and if a fixed place for work this place into the activities that the establishment unless the person in question in this State enterprise activities shall be deemed to have a permanent establishment.
6. A Âkit State Âkit State, other jobs only attempt, a trader who continue their business as usual, General Commission agent or any other agent of independent status to execute such other State through a permanent establishment will have accepted. However, the activities of the agencies in question, in whole or in part on behalf of the enterprise hasretmesi and these agents among those conditions between enterprise with independent than it needs to be specified in this paragraph differs in the sense that such agents, an agent of independent status will not be considered. In this case the provisions of paragraph 5 shall apply.
7. a company with A State resident of Âkit, a resident of the State or other State Âkit other commercial activities (through a permanent establishment or otherwise), if a company controls or is controlled by any of these companies will not generate a workplace for another.
Article 6 REAL ESTATE ENTITY REVENUES 1. A resident of the other State a Âkit Âkit revenues from real estate assets located in the State (including income from agriculture or ormancılıktan), that other State, be taxed.
2. the term "real estate assets", according to the legislation of the State of the entity in question is located, Âkit will be defined. The provisions of this agreement related to the real estate asset real estate entity müteferri tools used in forestry and agricultural entities, and animals, they shall apply the provisions of private law rights to real estate ownership, usufruct rights, real estate and other resources of mines and natural resources operation or business as fixed or variable payments arising in Exchange for the rights to cover; ships, boats and aircraft real estate asset will not be counted.
3. the provisions of paragraph 1, arising from the use, rental real estate entity directly or other statement of income earned from the use in any way.
4. One of the company's shares or other corporate rights, shares or corporate rights are therefore right to benefit from the company-owned real estate assets if it obtains the right to directly benefit from the use, rental, or other income arising out of in any way, be taxed in the State where the real estate asset Âkit.
5. the provisions of paragraphs 1, 3 and 4th at the same time, the income of an enterprise real estate assets with real estate assets used in self-employment activities Executive will also be applied to income from. Article 7 COMMERCIAL EARNINGS 1. The Government attempted a Âkit gain, such a workplace other Âkit attempted State unless the trade activity through, only this would be taxed in the State. If the aforementioned way attempted commercial activity, the enterprise gains that other State, be taxed only to be limited to the amount attributable to that permanent establishment. However, this business is made through the sale of goods or the same or similar trade goods of the same or similar commercial activities or other gains derived from the conduct of, if such sales tax in the country where the establishment or activities avoid to be treated can be attributed to the permanent establishment in which it was created.
2. without prejudice to the provisions of 3rd paragraph, attempted a Âkit State Âkit State through a workplace other commercial activity is found, both Âkit atfedilecek the workplace earnings that State, this place of business under the same or similar conditions located in the same or similar activities, if it was a completely separate and independent enterprises and businesses a quality completely independent attempted created had won what will gain will be the same amount of gain.
3. in determining the earnings of A workplace, where the State Office or at any other location, management and general administration expenses fall within the scope of the field office will be allowed to achieve the appropriate download falling costs.
4. the establishment of the Office by the attempted purchase of goods or commercial goods only on behalf of, therefore no profit atfedilmeyecek.
5. Gain, held separately in other articles of this agreement income elements also fall within the scope of the provisions of that article when this article from will not be affected.
Article 8 on SEA and AIR TRANSPORT 1. A Âkit Government attempted to build on the international traffic, ships and aircraft from a profit, only in this State vergilendirilebilecektir.
2. the provisions of paragraph 1, at the same time, a partnership, a joint enterprise or agency affiliates international activities thus obtained will be used for profit.
Article 9 DEPENDENT UNDERTAKINGS 1. Âkit a) a State initiative, either directly or indirectly, the management, control or attempt other Âkit State capital joined to, or b) the same persons, either directly or indirectly attempted a Âkit State Âkit State enterprises of management, control and other, or capital, and either way, commercial or financial relations between the two undertakings formed or created conditions when it occurs between independent undertakings when required conditions different should be, but due to the circumstances that created or composed of one of the attempted earning, which does not present himself, he would be added to the earnings and accordingly taxable enterprise. 2. A Âkit should be included in the earnings of its State enterprises vergilendirdiği vergilendirilen other State enterprises in the State of other earnings Âkit earnings and at the same time, when the State first mentioned, should be between two undertakings conditions taking into account, first mentioned after the State determined as a result of calculations made in the case of the other State that earnings are in place if it comes to that, to such earnings in the amount of tax it receives through will make the necessary corrections. Any other provision of this agreement, when this fix will be kept and, when necessary, taking into account the Âkit States competent authorities danışacaklardır to each other.
Article 10 DIVIDENDS 1. A company with a State resident of Âkit by other Âkit a resident of the State, that other State taxable dividends paid.
2. However, such dividends, temettüyü paying company is resident in the State, and according to the legislation of this State Âkit to be taxed; However, the dividend is a resident of the State, the real beneficiary other Âkit, in this way, tax shall not exceed 10% of the amount of the dividend gayrisafî.
This clause, a company is paid dividends shall not affect the taxation in relation to earnings.
3. the term "dividends" is used in this article, the redeemed promissory notes or stocks, usufruct rights, founder shares will not profit from or other rights to participate in the nature of income is a company engaged in the distribution of resident with the State according to legislation, taxation income from stocks in terms of seeing the same treatment other company rights refers to the resulting revenues.
4. Other Âkit through a workplace in the State commercial company gain a Âkit operating in the State, where the establishment of Âkit after tax 7 according to the article in the State, the remaining part of this article in accordance with paragraph 2 of the taxable.
5. A resident of the State is the real beneficiary of dividends Âkit, temettüyü other Âkit State resident paying company through a business or commercial activity in a fixed place, a resident of Turkey through Lithuania Lithuania has self-employment activity in and concerned with workplace or event dividend obtained among the constant e is enabled if a is written in 1st and 2nd bond provisions, shall not apply. In this case, according to the provisions of article 7 or 14 will apply. 6. This article is without prejudice to the provisions of the 4th paragraph, a company with a State resident of Âkit, other Âkit comes from the Government or gain, this one of their other Government dividend payment or dividends obtained resident with a workplace or other State fixed sights include the presence of an active bond conditions, excluding any tax through company-paid dividends. In the same way that other States paid dividends or undistributed earnings, in whole or in part, regardless of whether the resulting gain these other State that the company distributed a tax applied to distributed earnings through gains. Article 11 INTEREST 1. A Âkit is a resident of the other State, and paid interest, Âkit State that other State, be taxed.
2. However, this interest, obtained according to the legislation of the State Âkit State and taxed; However, if a resident of the other State's real beneficiary interest Âkit tax in this way, shall not exceed 10 per cent of the amount of interest gayrisafî flour.
3. irrespective of the provisions of the second paragraph:
a born in Lithuania and Republic of Turkey Government or) Turkey paid interest to the Central Bank of the Republic of Lithuania shall be exempt from tax;
born in Turkey and the Republic of Lithuania Government b) or Lithuania Bank paid interest will be exempt from Turkish tax.
4. the term "interest" is used in this article, whether linked to or guarantee the mortgage borrower you know you recognize the right to participate in the earnings, suitable for all kinds of proceeds arising from receivable and especially public securities with bonds or debt securities with the revenues generated from premiums and bonuses. Late payment of fines for the purposes of this article, interest will not be called. 5. a resident beneficiary whose interest A Âkit State, Âkit State interest obtained through a workplace other commercial activities if the property is not found, or a resident of Turkey, Lithuania Lithuania using fixed in place if self-employment activities and in such interest will get paid with this establishment or fixed depends on if an active between is written, the 1st, 2nd and 3rd will not apply the provisions of paragraph. In this case, according to the provisions of article 7 or 14 will apply.
6. a resident of State A Âkit by Âkit interest paid will be considered that is obtained in the State. However, a resident of the State where the interest payer, whether or not a Âkit a Âkit debt interest payment in the State will take in connection with the relationship why a business, or a fixed-place and is installed by this establishment or fixed place of interest, such interest, the establishment or fixed place where the Âkit will be considered obtained in the State.
7. the amount of interest paid Will, with beneficiaries, or between a payer and both with another person because of the relationship existing between private, in the absence of such a relationship between the payer and the beneficiary exceeds the amount be determined, the provisions of this article shall apply only to the most recent mentioned amount. In this case, and any other provision of this agreement in an extra payment, taking into account the State of the legislation will be taxed according to each Âkit.
GAYRİMADDÎ RIGHTS article 12 FEES 1. A Âkit is a resident of the other State, and Âkit gayrimaddî rights fees paid to the State, that other State, be taxed.
2. However, such costs were obtained from Âkit State gayrimaddî rights and according to the legislation of the State taxed; However, the real beneficiaries of the rights of other gayrimaddî Âkit is a resident of the State, tax in this way: a) industrial, commercial and scientific use of the equipment as gayrimaddî rights fees paid in Exchange for 5% of the amount of gayrisafî, b) of the cost of all other States gayrimaddî rights gayrisafî 10% of the stage.
3. In this article the term "gayrimaddî rights fees" used films and radio and television broadcast the films or tapes used in the literary, artistic or scientific, including all kinds of copyright, patent, the distinguishable, pattern or model, plan, secret formula or method of use or right of use or production, industrial, commercial or scientific experience-based knowledge or use of industrial, commercial or scientific equipment, or use as any payment made in Exchange for security.
4. the cost of A Âkit State gayrimaddî rights of residents of the real beneficiaries, the price in question is obtained through other commercial activity a workplace Âkit State is found or a Turkey using a fixed place in Lithuania a resident of self-employment activities, and paid the price in question with the establishment of the rights or assets or fixed depends on if an active between is written, this article is the 1st and 2nd paragraph will not apply the provisions. In this case, according to the provisions of article 7 or 14 will apply.
5. a resident of State A Âkit by gayrimaddî rights fee paid, it will be considered Âkit State is obtained. However, payment of the payer, deserve a gayrimaddî Âkit a Âkit, whether or not a resident of the State in the State, causes the right or pay the right gayrimaddî entity has a connection with a business, or is hard and that's the price right office or gayrimaddî fixed sights is installed by the gayrimaddî the cost of rights, including the establishment or fixed place Âkit will be considered obtained in the State.
6. use, rights or amount of paid gayrimaddî the cost of rights information, with a payer and beneficiary, or between both with another person because of the relationship existing between private, in the absence of such a relationship between the payer and the beneficiary exceeds the amount of the actual process, the provisions of this article shall apply only to the most recent mentioned amount. In this case, and any other provision of this agreement in an extra payment, taking into account the State of the legislation will be taxed according to each Âkit.
Article 13 CAPITAL GAINS FROM the INCREASE in VALUE 1. A Âkit contained in the State and other State resident, Âkit article 6 of the real estate asset or specified in value is based on a company resulting from this real estate stocks gains from disposal, taxed this other State. 2. A Âkit other Âkit of the State-owned State enterprises belongs to securities assets or a workplace Âkit State a resident of the other State, to perform self-employment activities Âkit uses fixed the securities belong gains from the disposal of assets, the establishment (alone or with the whole enterprise) or fixed gain arising from the disposal of the place, including this other State, be taxed.
3. A ship or aircraft operated in international traffic, Âkit State teşebbüsünce such vessels or aircraft or the operation of the related stock gains from the disposal of assets, only in this State would be taxed.
4. paragraphs 1, 2 and 3rd outside of specified in the gains from the disposal of assets, is the only hand out resident would be taxed in the State Âkit.
Article 14 the SELF-EMPLOYMENT ACTIVITIES 1. A resident of the State, a Âkit independent self-employment activity or the other activities and therefore income, that person in order to perform the activities of other Âkit State can use all the time as long as it's not a fixed place, only this would be taxed in the State. In the case of a person having such a fixed revenue, only to be limited to the amount attributable to such fixed place, that other State, be taxed. A resident of State a Âkit is a real person that does not have a fixed place, but other financial years beginning in or about the Âkit State ended in any 12-month period a total of 183 days in one or several times or more I suggest this person is taking advantage of this other State is a fixed place regularly and that the other State revenues generated from the activities mentioned above, this is attributable to the fixed place. 2. the term "self-employed activities", especially independent scientific, literary, artistic, executed as educational or tutorial activities, as well as doctors, lawyers, engineers, architects, dentists and accountants, independent of the scope of their activities.
Article 15 DEPENDENT ACTIVITIES 1. 16, 18, 19 and 20, without prejudice to the provisions of article Âkit, a resident of the State of a service thus acquired, salary and other similar income, unless other means this service Âkit State only would be taxed in this State. Service means other State, be taxed in the State in this other relevant income obtained from here.
2. irrespective of the provisions of paragraph 1, a resident of the other State a Âkit Âkit a service therefore was the State income, if: a the person who obtained about other State) income for the fiscal year beginning in a twelve-month period or any ending or does not exceed a total of 183 days a a few times as far as I'm concerned, and to other non-residents of State b) payment, an employer is made on behalf of your employer, or by the , and c) payment, the employer's establishment or other State owned fixed place is only the first-mentioned State if not done would be taxed.
3. the provisions of this article, regardless of the previous state, a Âkit teşebbüsünce means a ship in international traffic operated or on an airplane is a revenue service hence taxed in this State. Article 16 WE'RE SHUTTING DOWN a resident of the State, other PAYMENTS Âkit Âkit A State resident is a company's Board or Audit Committee member has achieved due to fees and other similar payments, that other State, be taxed.
Article 17 ARTISTS and ATHLETES 1. regardless of the provisions of articles 14 and 15, is a resident of a Âkit State Theatre, film, radio or cinema artist as an artist or a musician or an athlete had personal activities exercised in the other Âkit State hence revenues, this other State, be taxed.
2. An artist or athlete that comes from personal activities exercised, not the artist or sportsman himself another head, this income 7, 14 and 15 of the provisions of articles accepted, depending on the artist or the athlete has been taxed in the State in the activities of Executive Âkit.
3. An artist or athlete has a Âkit State executive activities thus made this state visit to income obtained wholly or significantly Âkit are public funds of one or both of Us if supported will not apply the provisions of paragraphs 1 and 2 of. In such a case the income in question is resident only artist or athlete Âkit State vergilendirilebilecektir.
Article 18 PENSIONS 1. 1st paragraph of article 19, without prejudice to the provisions on the work of a Âkit State resident of past pensions paid and other similar payments only vergilendirilebilecektir in this State. This provision at the same time, a regular payment made to Âkit will also be applied to a State resident.
2. the term "Regular payment", the obligation to pay the full or adequate compensation for fulfillment can be delimited by either a real person lifetime or delimited or periodically at certain times, over a period of time, a quantifiable benefits in the form of money, or money, to be paid a total amount designated.
Article 19 PUBLIC SERVICE 1. A Âkit State to which or from which local administration services provided by a real person in return, this is made by the State or administration of wages, salary, and other similar payments and pensions only vergilendirilebilecektir in this State. 2. A Âkit State itself or local administration in Exchange for commercial activities conducted by linked services, free salary and other similar payments made with pensions 15, 16, 17 and 18 shall apply to the provisions of the article.
Article 20 STUDENTS, PROFESSORS and RESEARCHERS 1. During a visit to a Âkit State, or in the case of a resident of the State, the other just before the Âkit visit, and for the purposes of the first mentioned State education or vocational training vocational training a student, person or found the trainees for a living, education or vocational training to provide the payments from sources other than this State, this State will not tax it.
2. A Âkit State, a University, college or other recognized educational institution teaching or doing research and visiting during a visit to a resident of the State or immediately before the other Âkit is a fact that the person does not exceed two years from the date of first visit, a period for such teaching or research any fees obtained in Exchange, must be obtained from sources other than the State, the first-mentioned State tax will be no exception with the condition.
3. The relevant research activities in the public interest and not primarily for the benefit of a particular person or in case of private persons, income earned from these activities, this item will not apply the provisions of paragraph 2.
Article 21 OTHER INCOME 1. A resident of State a Âkit, no matter where he is, this agreement comes elements not specified in previous articles, only this would be taxed in the State.
2. in paragraph 2 of article 6 of defined revenue from real estate assets, excluding a beneficiary of income in question, which is a resident of the State of Âkit, located in the State through a permanent establishment of the other Âkit commercial activities if the property is not found or located in a hard place, a resident of Lithuania from Turkey self-employment activity if performed and give rise to the establishment or fixed place in question the rights or assets with income depends on the income a matter between is written will not apply the provisions of paragraph 1. In this case, according to the provisions of article 7 or 14 will apply.
PREVENTION of DOUBLE TAXATION article 22 1. Lithuania, the double taxation will be avoided in the following manner for resident: A resident of Lithuania, according to the provisions of this article, vergilendirilebilen in a ring of Turkey, Lithuania, a more advantageous application in legislation as long as it's not in question, it comes from taxes, related to Turkey in mukimin paid an amount equal to the income tax offset will allow it to. However, such offset, offset taxable income attributable to in Turkey, the amount of the calculated income tax in Lithuania before will not exceed.
2. Turkey, the double taxation will be avoided in the following manner for resident: a) is a resident of Turkey, (b) in subparagraph grasped revenues according to the provisions of this agreement, excluding Lithuania acquires an income in vergilendirilebilen, Turkey, this will keep tax-exempt income; However, what's left of this person's income when calculating the tax for revenue that exempted tax-exempt, not taking into account the tax rate uygulayabilecektir.
b) A resident of Turkey, 10, 11 and 12 of this agreement according to article vergilendirilebilen in a ring of Lithuania, Turkey, this person's income tax that hit, an equal amount of paid tax in Lithuania offset will allow it to.
However such offset, offset taxable income in Lithuania, shall not exceed the amount of the calculated before tax.
FAILURE to DISTINGUISH article 23 1. Citizens of the State, a Âkit other Âkit State, that other State's citizens can remain the same conditions faced by or from, specifically from taxation and that the identity, or in terms of a more severe vergilemeye and due to this, they will not be held subject to the charges. This provision at the same time, 1 the provisions of article Âkit States accepted, connected with the use of one or both of them will also be applied to non-residents.
2. the 4th paragraph of article 10, without prejudice to the provisions of a Âkit State Âkit State-owned enterprises of other workplace, other State, carrying out the same activities that other State enterprises faced with a taxation less won't lehe. This provision is a personal or familial status of their resident State Âkit due to personal deductions, tax and base apply discounts to other Âkit State resident is required to implement will be understanding too.
3. subsection 1 of article 9, paragraph 7 of article 11, or paragraph 6 of article 12, the provisions of a State to apply, a resident of the other State Âkit teşebbüsünce Âkit State gayrimaddî rights fee paid interest, and other payments, in determining taxable profits of such enterprise, the first-mentioned State in the same circumstances in which these payments to a resident made downloadable.
4. A Âkit State, a resident of the State by one or more other Âkit by, in whole or in part, directly or indirectly, owned or controlled enterprises in the capital, the first-mentioned State, it may be that they are subject to similar enterprises or State taxation or from different or heavier vergilemeye depend on it and they won't be kept subject to tax liabilities connected to it.
5. The provisions of this article shall apply to taxes covered by this agreement.
Article 24 MUTUAL AGREEMENT PROCEDURE 1. Âkit States a person, one or both of the provisions of this agreement to the process itself that does not create a taxation created or have to, it is connected with the application procedure envisaged in domestic legislation the States accepted, is a resident of the State of the competent authority of the State or State Âkit 23 according to paragraph 1 of the present article falls to the competent authority of the State, is a citizen of Âkit arzedebilir. The relevant provisions of the Agreement apply to taxation that falls must be made within three years following the notification.
2. the competent authority in question, along with finding itself unable to reach a solution satisfactory to justify any objections if, contrary to the agreement in order to avoid a double taxation, mutual agreement with the competent authority of the State, other Âkit will make an effort. Agreement reached, when restrictions on internal Âkit States shall apply without depending on commercial paper.
3. Âkit States competent authorities, the agreement of all kinds of difficulties resulting from the implementation or by comment or reluctance from the efforts to solve the mutual agreement. Authorities at the same time, not addressed in the agreement resulting from the Elimination of double taxation, for which they can consult each other.
4. Âkit States ' competent authorities, matters stated in the preceding paragraph to deal with each other directly or a joint Commission consisting of themselves or delegate can communicate through.
Article 25 EXCHANGE of INFORMATION
1. Âkit States ' competent authorities, implementation of the terms of this agreement or deal with the information that is required for any discrepancies fall within the scope of the Agreement unless taxes related to the execution of the provisions of domestic legislation subject to change departments shall keep the required information. Exchange of information is not limited to article 1. Any information received by a Âkit State, within the framework of their internal legislation of the State, such as information obtained will be kept confidential and only those incurred or debited of taxes as set forth in the agreement or compulsory execution or punishment and this user and/or complaints and appeal jurisdiction to persons or authorities (including judicial authorities and administrative organizations) verilebilecektir. That person or authority such information only in accordance with these purposes. That person or authority such information in court proceedings or in judicial decisions can announce when importing. 2. the provisions of paragraph 1, in no way a Âkit State: a State's legislation or Âkit or other) administrative administrative measures to comply with the application;
b) by itself or other Âkit within the framework of the State legislation or normal administrative operations can not be obtained information;
c) any commercial, industrial, trade secret or trade process, or information that makes public aleniyeti public order contradicts information under obligation to be interpreted in a way.
Article 26 DİPLOMAT HÜVİYETİNDEKİ OFFICERS and CONSULAR OFFICERS of these treaty provisions, diplomat hüviyetindeki officers or consular officer General rules of international law or of special benefit in accordance with the provisions of the agreement shall not affect the fiscal privileges.
Article 27 ENTERING into FORCE 1. Âkit is required for entry into force of this agreement of the Governments of the States constitutional conditions will inform each other when completed.
2. This agreement mentioned in paragraph 1 shall enter into force on the date of receipt of the last notification of the provisions in both the States and Âkit;
in terms of the taxes withheld at the source a), year of entry into force of the agreement following the first day of January of the calendar year or later paid or owed for income;
b) other taxes following the entry into force of this agreement in terms of years of the first day of January of the calendar year beginning on or after the taxation year in relation to taxes;
Article 28 DON'T WITHDRAWN FROM this agreement will remain in effect until it is terminated in a Âkit by the State. Each of the Âkit States in any calendar year from the end of the diplomatic channels at least six months before the termination may terminate the agreement by giving advice. In this case the taxes withheld at the source: a Deal), termination notice is given of the year following the first day of January of the calendar year or later paid or owed for income;
b notice of termination in terms of Other taxes) was issued in January of the calendar year following the year of the first day of the taxation year beginning on or after the provisions for taxes related to expression.
THESE CONSIDERATIONS WARRANT, the undersigned have signed this agreement, delegates full authority.
Thomas, Lithuania and in English languages and copies, each of the three text equally authentic, on 24 November 1998, in Ankara, Turkey. In case of discrepancy between the texts, the English text shall prevail.
On BEHALF of the GOVERNMENT of the REPUBLIC of TURKEY, on BEHALF of the GOVERNMENT of the REPUBLIC OF LITHUANIA Algirdas SAUDARGAS, Foreign Minister, Minister of finance Zekeriya TEMİZEL PROTOCOL between the Government of the Republic of Turkey and the Government of the Republic of Lithuania Income taxes on double taxation and Prevent Tax Trafficking Odhiambo Agreement (hereinafter referred to as the agreement) during the signing of the following provisions the parties who signed the Agreement formed an integral part of the agreed.
1. with regard to article 6 or 13: iktisabına given by a real estate entity offerer for options or similar revenue or profits from the right, if the income or profit directly or indirectly from this entity are being obtained by the owner of the real estate asset Âkit State where vergilendirilebileceği was seen on the order.
2. the provisions of article 7 with regard to the 3rd paragraph: A Âkit State by discount allowable expenses directly related to the establishment of activity will include downloadable expenses into consideration has been agreed.
3. subsection 1 of article 8, with regard to: this article is attempted a Âkit State in terms of the purposes of the international from a plane or ship has achieved gains in traffic, the provisions of paragraph 1 applies shall be incidental gains are being achieved as renting of containers with or obtained through the use of the money is returned.
4. subsection 2 of article 24 in relation to the taxpayer in terms of concluding mutual agreement, Turkey: arising as a result of the check-in of the tax administration itself to aware of mutual agreement, starting from the point that you have to claimed within 1 year.
THESE CONSIDERATIONS WARRANT, the undersigned duly authorized representatives, signed this Protocol.
Thomas, Lithuania and in English languages and copies, each of the three text equally authentic, on 24 November 1998, in Ankara, Turkey. In case of discrepancy between the texts, the English text shall prevail.
On BEHALF Of The GOVERNMENT Of The REPUBLIC Of TURKEY, On BEHALF Of The GOVERNMENT Of The REPUBLIC Of LITHUANIA Algirdas SAUDARGAS, Foreign Minister, Minister Of Finance Zekeriya TEMİZEL
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