Period: 21 Legislative Year: 1 Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Income Between The Republic Of Turkey And The Republic Of Croatia

Original Language Title: Dönem : 21 Yasama Yılı : 1 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. TÜRKİYE CUMHURİYETİ İLE HIRVATİSTAN CUMHURİYETİ ARASINDA GELİR

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Period: 21 Yunder: 1

Warning: The Law you are viewing is considered to be accepted at the General Assembly of the TBMM. It does not contain any later delics if it exists.


REPUBLIC OF TURKEY

TAX AVOIDANCE ON DATA RECEIVED ON ARRIVAL

UNDERSTANDING OF PREVENTION AND APPROVAL OF AN ATTACHMENT PROTOCOL

DEFAULT LAW

Kanun # 4525

 

Accepted Date: 1.2.2000

MADDE 1. - "Agreement between the Republic of Turkey and the Republic of Croatia in the Republic of Croatia to Prevent Avoidance Of Double Taxation" and the ratification of the Protocol, which was signed in Zagreb on September 22, 1997.

MADDE 2. - This will take effect on the release date of the Channel.

MADDE 3. - The Council of Ministers executes the provisions of this Law.

 

 

IN TAXES RECEIVED FROM THE
REPUBLIC OF TURKEY
ÇÝFTEUNDERSTANDING

 

TURKISH REPUBLIC

AND

CROATIAN REPUBLIC

Revenue A statement that prevents double taxation in lower taxes. isteðiyle

UNDERSTANDING THE FOLLOWING:

ARTICLE 1

COVERAGE

This means one or each of the states It will be applied to the people who are both mutilations.

ARTICLE 2

KAVRANAN VERGALS

1. This information will be applied to taxes on income from the revenue state or in the neighborhood administration.

2. All taxes, including taxes paid by total income or income, including taxes paid by taxes on a total amount from the transfer of real estate or real estate assets, or for a total amount of revenue or revenue, will be accepted as taxes received from revenue.

3. The applicable taxes applicable touygulanacaðý

a) in Turkey:

i) income tax;

ii) institutions tax; and

iii) income tax and institutions The share of funds received over the tax;

(will be mentioned as "Turkish tax")

b) in Croatia:

i) earnings tax; and

ii) income tax;

(From this to "Hr tax") will be mentioned).

4. At the same time, it will also apply to taxes that are identical to or substantially similar to existing taxes after the signature date of the statement, or rather than the current taxes. The competent authorities of the Aşit States will inform each other of the significant depositions made in the applicable tax regulations.

ARTICLE 3

GENERAL DEFINITIONS

1. For the purposes of this statement, the term "Turkey" does not include the term "Turkey", the territory of Turkey's sovereignty, its territorial waters, as well as the international law, as well as the research of the local resources. The term "

ii)" Croatia "has an area of" Croatia ", its territorial sovereignty, its territorial waters, its territorial waters, and the country's sovereignty, and its sovereignty. To investigate the legal resources in accordance with international law, denoting either the jurisdiction or the areas of the sea where the right to be protected and protected;

b) "A State of the Union" and " In terms of text, the term "tax" refers to the term "Turkey or Croatia";

c) "Tax" means any tax in the 2 clause of the Meaning;

d) "Kishi" term, a real person, a company, and any other installation that has the contacts;

e "The" February " term comes to any organization that is treated as an institution, from any institution or taxation;

f) "Citizen":

i) A Akkit Any actual person with the state's citizen;

ii) any provision of any provision, partner, or association

according to the legislation in effect in a Akitel State.

g) "A policy of the State of a Instrument State" and a return call from the terms of the "Âkit State", a process that has been pushed out by a Akitel State concourse; andiþletilen

h) "Proxy" term:

i) in the direction of Turkey, Finance Refers to the Minister or its authorized representative; and

ii) in the direction of Croatia, the Finance Minister or its authorized representative

;

i)" International traffic " is either a Turkish or a Hürvat The description of the ship, aircraft or land transport, excluding the ship, aircraft or land transport, which is only among the sites of Turkey or the Croatia, has been reported.

2. As a result of implementation of this statement on any date by the State, any term not defined in the expression is subject to the purpose of the tax purposes, at the time of the purposes of the purposes of tax purposes, unless the text is otherwise foreseen. The meaning of this term will be a priority for the meaning of this term in the current tax legislation.

MADDE 4

MUKIM

1. For the purposes of this statement, the term "a Instrument State" is to include the term, the State or the local government, and any other criteria, including the home, the complainable, the central, administrative place, or similar structure of the state. Because of this, it means the person who is the taxpayer. However, this term does not cover any amount of money that is subject to tax due to the revenue generated from sources in that state.

2. 1 The state of the following will be determined by the state of the 1st storm provisions, and will be determined in the case of the following:

a) This is the state of the state where there is only a permanent state. Will be accepted. If this is a permanent residence in both Develes, it will be considered a representative of the state of the state (which is the center of vital interest), where its personal and economic relations are closer (the center of vital interest);

b) Eater. if there is no State that is central to the vital interests of the business, or if there is no permanent residence in both Devlette, a member of the state of which the home has been left alone will be accepted;

c) If there is one house where the Eater is found to have no more than both Devlette, or both If there is such a house in the state, it will only be accepted by the government of Delvein, wherevatndaþý

d) is a citizen of both states, or if both states are not citizens, and in the case of the citizens of the Republic of Turkey. authorities will resolve the issue with the understanding.

3. A state of the state is considered to be a party of the state where only the active management place is located, as a part of the actual state of the active part of the actual part of the actual part of the actual part of the actual part of the actual part of the actual part.

MADDE 5

SUBTERTION="JUSTIFY"> 1. The term "workplace" for the purposes of this statement comes to a constant state of place, where the business of a private business is fully or completely executed.

2. The term "workplace" is especially covered by the following:

a) Management location;

b) Feb;

c) Bureau;

d) Factory;

e) Workshop, and

f) Any location where the mine is caused, oil or natural gas well, overflow, or natural resources are left out.

3. The term "workplace" is next:

a) A non-invasive, construction, assembly, or facility project or surveillance activities of twelve months;

b) The same or related information of a Competence State policy kapsamýna

, which continues with a total of 12 months for the project, and services including services by this contact or other related personnel, including the services to be consulted alýr

4. Any prior provisions of this clause will be considered to include the term "workplace":

a) The storage of the same and only property, or business, of the business, is the property of the city. or its use for delivery purposes;

b) Inventory of the commodity or trade belonging to the business, only for storage, contact, or delivery purposes;

c) stocks of business belonging or commercials belonging to the business, the purpose of getting started with only one person;

d) A fixed place where a fixed location is only available for purchase or collection of goods or commercials;

e) is a fixed location for a stable location, ready for service, or help for a private bus. elde

f) To perform one or more of the activities mentioned in a fixed location, only a) and e) to perform one or more of the activities mentioned; but the collective action of these activities is a result of collective activity. It is either ready or half-character.

5. One of the 1st and 2nd fikra provisions is a case in which a team of people will act on the name of a vehicle and have the authority to deal with the name of a bus, in an agency that is under the ability of a half-of-six storm to implement. If the company uses its authority, it will have a job in this state with any activity in which it has been specified in the case of the United States, as long as the activities of that winter were not specified in the 4th. However, activities carried out from a fixed location within the framework of the planned storm provision will not make this place a place of office.

6. A State of the Union government has a position on the other State of the Republic, only to have its own people in a state of emergency, general commission agency, or any agency that has the status of any agency, other than that of any other agency, the company said. You will not be accepted.

7. A company that is a member of the State of a âcketer, controls a company that is the member of the other, or if it is controlled by it (in a workplace, or in a different way), if it is controlled by it (in a workplace, or in a different way). will not form an office for any other.

MADDE 6

OBTAINED FROM ASSETS

1. Income from the real estate assets found in the other Akit Devlette (including revenue from agriculture or forestry) may be taxed in this other Devlette.

2. The term "real estate" will be defined according to the legislation of the entity in which it is located. In any case, the real estate and its products and animals used in agriculture and forestry are rights to real estate ownership of private law provisions, real estate property rights, and mineral quarrying, the term said. will cover the right of real estate, aircraft, and land transmission and real estate, while real estate or landline transfer is not available.

3. The 1st fikra provisions shall apply to the proceeds from the use of real estate, leased or otherwise used in any other way.

4. The 1st and 3rd fikra provisions will also be applied to the revenue generated from real estate assets and income from real estate assets.

MADADE. 7

TOTAL EARNINGS

1. The gain of a Profitable State government will be taxed only in this State, as it does not engage in commercialized activity in the case of the televan, in the case of the teleport. If the United States has engaged in a commercial operation, it may be taxed at the same time that the country's earnings are available, but only with the amount that can be attributed to the business.

2. The 3rd fikra provisions are intended to be saved, but in the event of commercial activity in the State of a Akitel State, both Sükit Devlette, the same place, the same or similar conditions, were the same or the same, instead of the same or If the total number of activities that are in similar activities, completely separate and over-between, and where they have been installed is fully qualified, what profit will be made, a similar amount will be attributed.

3. When determining a location, you will be allowed to download expenses that are in place for the purposes of the office, including the management and general administration expenses, which are located in the State of the State or anywhere else.

4. No gain will be made to the workplace without any profit from this location only when it has been received by goods or commercials.

5. The provisions of this clause will not be affected by the provisions of this clause, as the benefit includes the revenue elements that are organized separately in other articles.

ARTICLE 8

INTERNATIONAL TAILING

1. In the international traffic of a Profit State campaign, earnings from the ship, aircraft or land transport will be taxed only in this State.

2. From the purposes of this Article, the gains from the transmission of ships, aircraft or land transmission vessels to international traffic:

a) The international traffic, ship, aircraft or land transmission vasses are fully equipped or padded. Earnings perarýzi

b) resulting from the use, maintenance, or leasing of Containers (including tractor and container equipment)

will be credited.

However, the subject The lease, use, or maintenance of the aircraft or carrier operations in international traffic must be done as a response or as a response to the activities of the operation of the ship, aircraft or land transmission.

3. The 1st phase of this Article shall also be applied to the proceeds of a partnership, either to an associate, or to an international ticketed accuser.

MADADE 9

BASED CONTACT

1. a) In the management, control or capital of the Government's government, or

b) a Indirect State, or indirectly, in the case of a State of the State's foreign policy, or indirectly, a Âkit State community. The management, control or capital of the state government,

and, both, states or financial relations between the two telebuses, conditions that are or are required to be found in the search of the right But this is what we need to be in one of these people, but this is the one that's going to happen. The gain, which does not show itself through the conditions, is added to the benefit of that contact and can be taxed accordingly.

2. In one of the state's own private interests, a State of the Union could also include earnings from one of the other Profitable States, which are taxed at the other, in which the profits are being taxed in the other. At the same time, this first mentioned, the acquisition of the Profitable State, a reported gain and a number of people who will be among the people who will be among the people who will be among the first to be identified as a result of the calculations carried out in the first ever mentioned, in the case of the first mentioned in the State of the World Maybe. When such a situation shows itself, it is necessary to make the necessary corrections in the amount of tax received over the benefit of the other State. When making this correction, the authorities of this statement will be kept in mind and required by the competent authorities of the United States.

ARTICLE 10

THEMES

1. A dividend paid by a company that is the party of a State of the State may be taxed in this other Devlette.

2. However, they may be taxed on the fact that the company that pays the dividend is a member of the government and the state of this state, but the real beneficiary of the dividend is the state of which is the tax that will be taken in this way. will not address 10% of the diligent dividend amount in cases.

3. The term "dividend", used in this material, is based on revenues from stocks, intifas, or indent rights, which are derived from the founding stocks or those of other rights, which may not be able to bear or contribute to the profits. statements from the state of the state, which is the revenue from taxation, and revenue from the country's company, which is treated as the same as the revenue from the taxation of stocks, according to the state of the state, which is the same as the fund and the preoccupation of the business.

4. The winner of a Âkit Government company, which is engaged in a commercial operation with a place in the country in which it is located, is taxed according to the 7th State of the Union, after being taxed according to Article 7 of this article, in accordance with the 2nd of this Article. .

5. A member of the Turkish State team, he was a beneficiary of the company who paid the dividend, and in a fixed place in Croatia, a fixed place in Croatia with a fixed place in Croatia, a foreign policy beneficiary. 1 st and 2 ci fikra provisions shall not be applied if they are found in the activity and if there is an active view of this place or fixed place, with the resulting dividend. In this case, the 7 nci or 14th clause will be applied according to the event.

ARTICLE 11

FAİZ

1. The interest paid to a member of the Instrument State and the other in the realm of the other in the Devlet State may be taxed on this other Devlette.

2. However, this interest may be taxed according to the Minister of Atkit and the State of the State; however, the real beneficiary of the interest is the State of the State, which will receive 10 per cent of the amount of interest in the interest of the interest. It will not.

3. The term "interest", used in this material, is derived from any kind of creditless revenue and bonds or bonds, of any kind, of which the debtor may be based on the mortgage guarantee or if the debtor is entitled to the right of the money. income refers to the premium and bonuses for those securities, bonds, bonds, bonds and bonds.

4. A real interest beneficiary with a State of the Union is found in commercial activity, or a fixed place in Croatia, in a fixed place in Croatia, if the real interest beneficiary is a beneficiary of the interest in the interest. If it is found and if there is an active view of this office or fixed site with the payment of that interest, the 1st and 2nd fikra provisions will not be applied. In this case, the provisions of 7 nci or 14th clause shall be applied according to the event.

5. It will be accepted that the government itself, the local government, or the interest paid by a member of this State, will be acquired in that Aşit Devlette. However, the interest-paying person is either a member of a Kite State, or if the fact that it has a fixed place, whether it has a fixed place or a fixed place, with the debt-to-credit relationship that is causing interest to pay off in a World of Love, and interest is not on the site or the fixed place. It will be considered to be acquired in the Fuel State, where the location or the fixed location is located.

6. The amount of interest paid in the credit is due to the fact that there is no such relationship, due to the fact that there is no such relationship, because of the actual beneficiary between the payable or both, or both, and the amount of money that is not. On the other hand, these provisions will only apply to the most recent amount of the mentioned quantity. In this case, the additional payment will be taxed according to the legislation of each of the Azoys.

NON-INFORMAL RIGHTS

1. The non-gayrimadm rights, which are paid to a member of a Âkit Devlette and in the other, may be taxed on this other Devlette.

2. However, the cost of the non-unofficial rights may be taxed according to the legislation of the State and the State of the State, however, if the real beneficiary of the non-informal right is a member of the State, the tax will be taken in this way, It will not take up 10% of the non-Gayrimaddian rights fee.

3. The term "informal rights" is used in this material, including bands used in movies and radio and television, as well as any kind of copyright, any kind of patent, any kind of patent, any kind of difference between the movies and the radio and television. The model covers any payment due to the use of the plan, the hidden formula, or the production method, or the use or use of the scientific or scientific equipment, or the use or use of scientific, commercial or scientific equipment.

4. The true beneficiary of the cost of an Akit State is a real beneficiary, if a place where the price was obtained is found in commercial activity, or a fixed place in Croatia, where a Turkey is located in a stable location. if they are found in free professional activity and there is an active view of the right or the right to be paid, the 1st and 2nd fikra provisions of this item shall not be applied. In this case, the provisions of 7 nci or 14th clause shall be applied according to the event.

5. In the case of a State of the State itself, its neighborhood administration, or the amount of the non-diligent rights paid by a member of this State, it will be accepted in the Realm of the Profit. However, the person who paid the non-purpose of the non-diligent right has a claim or lack of merit, or a fixed place, with the right or the heir to pay the price of an invigorated rights in the State of a Endeavor, and the non-diligent right of the State. If the price is being downloaded by this location or fixed site, it will be considered to be obtained in the Policy Policy of the cost, location, or fixed location.

6. The amount of the amount of non-diligent rights paid in the right or information is real or real, because of the actual beneficiary between the payable or both, or both because of the legal entity that exists between both and one person. The provisions of this clause will only be applied to the most recently mentioned quantity, in the amount that will be determined in the dialeddar. In this case, the additional payment will be taxed according to the legislation of each of the Azoys.

CAPITAL CAMELARTIÞ

1. Earnings per share of the real estate entities, which are listed in the other in May and 6, may be taxed in this State.

2. Securities owned by a company owned by a company owned by the other in the other in the Âkit Devlette, or in a fixed location to perform free business in the case of a Âkit State team. Earnings per share may be taxed in this language, including the benefit of this location (either with or with all contact), or from an overhaul of the fixed site.

3. The proceeds from the disposal of securities related to the ship, aircraft or land transmission vasses, aircraft or land transmission vasses, which were pushed into international traffic, are only in this case, according to a State of the Republic. It will be taxed in the state.

4. 1, 2, and 3%% gains from the disposal of the remaining assets of the United States, will be taxed only in the Fuel State.

MADDE 14

FREE OCCUPATION FAALILERS

1. As long as a Profit has been achieved by the State of the Union, it has acquired free professional activity or other activities, as long as it does not have a constant place to use it in order to perform its activities in the other, in this case, in the case of the other in the region. It will only be taxed on this state. In the case of a person having such a fixed place, the revenue may be taxed in this other State, including only the amount that can be attributed to the fixed site in question.

2. The term "free trade activities" is a scientific, religious, artistic, educational, educational and educational activities that are carried out in particular, as well as the doctors, lawyers, engineers, architects, workers, accountants. scope of activities.

STALE FAILINGS

1. For the provisions of 16, 18, 19, and 20th provisions, the fee, salary, and other such proceeds of a Profit Government team, shall be taxed only in this Devlet unless it is performed in the service of the other in the Inary Inte. If the service is executed in the other Devlette, the proceeds from here may be taxed in this other Devlette.

2. Looking at the 1st of the pearl provisions, the revenue of a Profit Government has been achieved through an ongoing service, the following:

a) The person who obtained the revenue in the corresponding calendar year in the other state or a total of 183 days at a time that ends, and

b) The payment is done by an administrator who is not the member of the other state or such an issuing name, and

c) Payment is from a place or fixed place where the business has the other Devlet If not done,

will be taxed only on the first mentioned Devlette.

3. The charge, salary and other such as the service of an aircraft, ship or land transmission in which the previous provisions of this Article are looked at in international traffic, is the result of the salary and other such revenues, in the case of the person who is the subject of the relationship. taxable.

MADDE 16

PAYMENTS TO PRINCIPALS

1. The fee and other such payments that a Government Government has obtained with the fact that a member of the company is a member of the Board of Directors of the Dianker Government may be taxed in this language.

MADDE 17

ARTIST AND ATHLETES

1. The department of theatre, cinema, radio or television, which is a member of the State of the Republic of 14 and 15, has obtained the activities of a musician, a musician, or an athlete, in such a case, in the case of the activities of the Turkish Republic. Revenue may be taxed in this other Devlette.

2. If the income from an artist or athlete's performing activities is directed towards a person by the artist or the athlete himself, this comes from the provisions of 7, 14, and 15, artist or sportswoman. is taxable.

ARTICLE 18

RETIREES

1. If the provisions of the 1st of the 19th clause are withheld, the pensions and other similar payments paid in part of the transition to a Âkit State contact will be taxed only in this State.

MADDE 19

PUBLIC TASK

1. The state or administration's services, including a salary, salary, and other similar payments, including retireates, are provided by a real person in a state of public office to the state or the district administration. It will be taxable in the state.

2. A fee of 15, 16, 17, and 18 will apply to the retired people, with the fee, salary, and other such payments, as well as for services conducted by the State Administration for itself or by the district administration. MADDE 20

TEACHERS AND OTHERS

1. A citizen is a citizen of the state, and in order to pay for the costs of living, living or working in an internship with the purpose of education or interns alone in the State of the World, in order to pay for the costs of education or training, we will not be able to do so. payments will not be taxed on this other Devlette.

2. In the same way, I am a citizen of the State of America, and I will not be able to do anything that is not a two-year period of time or time for the duration of a study that is intended to do scientific research on the other side of the country, or the State of the World, or the other state. Any revenue from the sources in this realm will be the exception.

3. The charges obtained by a member of the State Government to earn an application experience in the country in which I will not be able to take 183 days in a calendar year to earn an application experience for the country or the profession of Akit in the country. will not be taxed.

4. For the purposes of the 2 nci fund of this material, the term "Örükmen" also covers the members, professors, and other people who have similar academic title.

ARTICLE 21

ADDITIONAL VALUES

1. Some of the revenue elements that are not specified in any earlier material of the State will be taxed in this Devlet, only if the Government has no Government..

2. Excluding the income from real estate assets described in the 2 nci fund of the 6 ncis, the beneficiary of the said income of a Profit State team is found in or is found in commercial activity with an office that is created in the other Akitel State. If a fixed place in the other Devlette is found in free professional activity and there is an active market between the right or the right or the fixed site, the 1st frisk provisions will not apply to this income. In this case, the 7 nci or 14th clause will be applied according to the event.

ARTICLE 22

PREVENT">

1. Double taxation for the Turkish people will be avoided:

a) A taxation of income from Croatia, excluding the revenues of a Turkish candle, (b), may result in a taxable income in Croatia, excluding those who have a In the event, Turkey will be the exception to this revenue, but will be able to apply a tax rate, taking into account the revenue that is being calculated on the remaining revenue of this person, such as not the exception that is tax.

b) Turkey is in Croatia, according to Articles 10, 11 and 12 of the Turkish community. When a taxable income is obtained, Turkey will allow a tax return on tax that is paid in Croatia's income.

In addition, in Croatia, the For taxable income, the amount of tax calculated before the crop will not take place.

2. If a taxation income that can be taxed in Turkey by the provisions of the terms of this statement, Croatia will be able to increase the revenue in Turkey via revenue, or through a discount, a amount that is paid for in Turkey. He'll be embarrassed to pay for it. However, it will not take the amount of income tax calculated prior to the crop that may be taxable in Turkey.

ARTICLE 23

SEPARATION OF

1. The citizens of a State Government, in the same way, are responsible for taxes, especially in the direction of the government, or the liability, especially in the direction of the government, of the country's citizens, in particular, in the case of taxation and the need for a greater amount of taxation. They will not be subjected to taxation and to those who are not. This provision will be applied to the provisions of a State or a State of the United States, regardless of the provisions of the first clause.

2. Less lehe will not be involved in a taxation of the state's business, less lehe will not be subject to a tax, according to a request by the state, which executes the same activities.

3. The governments of a State of the World, in which one or a few mutilations of the State of the World, in which the government or its fully capitalises, or are controlled, are the first to be referred to in the state of the state, the state of which is the state of the State. They will not be subject to taxation or otherwise, subject to taxation or otherwise, they will not be subject to taxation.

4. The interest of the State of the Republic of the Republic of Turkey, except for the provisions of the provisions of the 1st of the 9th ingredient of Article 11, or the provisions of the six of the 12 articles of Article 11, is the interest and price of interest in the State of the Republic of Turkey, which is paid to a member of the State of the Republic of Turkey. In the determination of the taxable earnings of such contact, the payments may be downloaded as if they were made to a member of the State originally mentioned in the same conditions.

5. These provisions will not be understood as to the discount, exemption, and discount discounts imposed by a Âkit State in their own party or familial states.

MADDE 24

DECISION STYLE

1. A State of the State is the most enviable in the domestic legislation of the States, when one or both of the states have failed to create or create an unfavorable taxation of the provisions of the Union, a company that does not comply with the provisions of the State. In the case of the state's authority or the 1st of the 23rd Article, the authorities of the State Department may request the authority of the authority to the authority of the State of the United States, if the situation is in accordance with the state's authority or the 1st of the 23rd. The following will not be done in three years following the theme of the taxation that has been allocated to the provisions of the Statement.

2. If a satisfactory solution is not resolved, the competent authority will strive to understand the country's competent authority, in an effort to avoid any further taxation of the State of the United States.

3. The competent authorities of the Aşit States will strive to resolve any strong or hesitation arising out of the interpretation or implementation of the State of the Union. At the same time, authorities can also dance to avoid double taxation resulting from situations that are not addressed.

4. The competent authorities of the Atakit States can communicate with each other in order to reach an understanding of the issues outlined in the previous series of frisks. To be able to understand, this vision can be executed by a panel of representatives of the authorized authorities.

ARTICLE 25

RELATED DEIDEADEÐÝÞÝMÝ

1. As long as the competent authorities of the State States do not have the information or the information required to enforce these provisions, the authorities are required to execute the provisions of the internal legislation relating to the taxes under the scope of the They're going to put the information on my desk. Any information received by the State of the State shall be confidential, such as information obtained within the framework of that State's own internal legislation, and only with the tax or penalty enforcement or penalty of the taxes specified in this statement, or the law. will be given to the office or authorities (including criminal authorities and administrative installs), which are tasked with looking at the concerns and objections of the people. These people or authorities will only use the information in the form of these purposes. These people or authorities may open the information in court proceedings or judicial rulings.

2. 1 fikra provisions, no Surte State:

a) The administrative measures that do not comply with the legislation or administrative enforcement of the State or the other,

b), or the State of the Sovereign Fuel State. submit unattainable information within the framework of its legislation or normal administration;

c) Information that makes any commercial, sanni, professional or commercial action taken, or information that is in public order. export

cannot be interpreted to put the obligation under the obligation.

MADDE 26

OFFICERS GOVERNMENT.

AND CONSULAR OFFICERS

1. Such provisions will not affect the financial details of the officers or consular officers on the diplomat's government, which will not affect the financial details of the international law or the provisions of special understanding.

MADDE 27

EFFECTIVE LEAVE

1. In order for this to take effect, each of the countries will report to the State of the Aper, which is the completion of the plans envisioned in its internal legislation. This means that the last of these notifications will take effect at the time of the last time.

2. The provisions of this Statement:

a) for the taxes that are expressed in the source, the first day of January in the calendar year following the effective date, or for the quantities paid or destroyed later,

b) The first day of January or later in the calendar year following the effective date of taxes, which will be applied for taxation year.

MADDE 28

WITHDRAWAL

This is a State of the Union address It will remain in effect until it is dissolved. Each of the countries is understood to have received diplomatic means at least six months ago at the end of any calendar year after the end of a five-year deadline, effective immediately after the current deadline. It can be dissolved. In this case Do Not Understand:

a) For the amounts paid or destroyed after the end of the calendar year in which the annuities are issued,

b), from the direction of taxes, the annulment of the annulment of the annulment of the annulment of the annuities, the annulment of the annuities, the annulment of the annuities, the annulment of the annuities, the annulment of the annui will not }

provision for taxation year after the end of the calendar year.

The full authorized reps from this product, including those who have signed, do not understand this signed.

People in English as a nugget It was held in Zagreb on September 22, 1997.

REPUBLIC OF TURKEY

CROATIAN REPUBLIC

NAME

ADINA

OFFICE NAME

Borislav SKEGRO

 

PROTOCOL

Resigning of Avoidance Of Double Taxation between the Republic of Turkey and the Republic of Croatia on Avoidance Of Avoidance of Tax, signed by the signed parties to the agreement.

1. 22

In relation to the section 1 of 22 articles of matter,

For the first five years following the current date of entry:

a) the 2nd of the 10th article mentioned in the 2nd kabul

will be accepted

that is a 10% tax paid over the dividend (s).

2..

2.. 2

About 2 nst of articles of the 25th Articleetmek

Claim the return of the subject resulting in a year after the tax administration has been reported by the tax administration. tarihinde

The full authorized representatives of this event have signed this Protocol.

The British language in English in English is September 22, 1997. edited.

 

 

REPUBLIC OF TURKEY

CROATIAN REPUBLIC

 

NAME

ADINA

 

OFFICE NAME

Borislav SKEGRO