Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5514.html
Law No. 5514 Date: 1/6/2006 article 1-February 16, 2005, in Sarajevo, the "Republic of Bosnia and Herzegovina with Turkey Include income and wealth taxes on double taxation avoidance agreement" to be approved.
Article 2-this law comes into force the date of promulgation.
Article 3-the provisions of this law, the Council of Ministers.
INCOME and WEALTH BETWEEN the REPUBLIC of TURKEY and BOSNIA and HERZEGOVINA TAXES on DOUBLE TAXATION AVOIDANCE AGREEMENT with BOSNIA and HERZEGOVINA, the REPUBLIC of TURKEY, income and wealth obtained through the tax prevents double taxation in the request, make a deal agreed in the following manner: article 1 PERSONS COVERED this agreement 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 political subdivisions or local administrations by income and wealth obtained through taxes will be applied.
2. Securities gains arising from the transfer of assets or real estate tax paid by undertakings with fees or taxes applied to the total amounts of wages as well as capital gains tax increase in value, including total revenue, total wealth or income or wealth taken over elements of all taxes, income and wealth from taxes will be considered.
3. The agreement will be applied to the currently applicable taxes in particular: a) Turkey: I) the income tax;
II) the corporation tax;
(From now on referred to as "Turkish tax");
b) in Bosnia and Herzegovina: I) salary obtained through taxes;
II) enterprises gain obtained through taxes;
III economic and professional activities obtained from earnings) obtained through taxes;
IV income from agricultural activities) that are received through the tax;
v) taken over property tax;
vi) income derived from ownership and proprietary rights obtained through the tax;
VII) copyrights, patents and technical innovation derived from income received through tax;
VIII) natural persons received over gross income tax;
(From now on referred to as "Bosnia and Herzegovina 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 and received the same quality of existing taxes or significantly similar to them will also be applied to taxes. Âkit States ' competent authorities, tax legislation will notify each other of important changes in.
Article 3 GENERAL DEFINITIONS 1. For the purposes of this agreement, unless the text otherwise predict: a) "State" and "A Âkit Other Âkit to the requirements of the text State" terms, Turkey or Bosnia and Herzegovina means;
b the term "Turkey" Turkey's sovereignty), the territorial waters, as well as the search for natural resources in accordance with international law, and in order to protect the rights of jurisdiction or sovereignty refers to the sea area in which it is used;
c the term "Bosnia and Herzegovina" Bosnia and Herzegovina's sovereignty), the territorial waters, as well as the search for natural resources in accordance with international law, and in order to protect the rights of jurisdiction or sovereignty refers to the sea area in which it is used;
d) "Political section" refers to the Federation, Republika Srpska, Bosnia and Herzegovina, Bosnia and Herzegovina, and refers to the Brcko area;
e the term "citizen" in terms of A Âkit State): n. Âkit State nationality or citizenship) that she has any real people;
According to the legislation in force in the State that Âkit II) status in partnership or Association of any winning refers to, have legal personality;
f the term "person" is a real person), a company and any other body of persons;
g) "Company" refers to any institution or treated as an organization in terms of taxation means that any organization;
h.) "and" other "attempted A Âkit State Âkit State initiative" terms respectively, a resident of the State-run enterprises and other Âkit Âkit means a State resident-run enterprises;
I the term "international traffic"), only other Âkit boat, plane or performed within the boundaries of the State land transport by means of a Âkit State, excluding active management centre an attempt by ship, aircraft or land transport of all kinds that have been made through posting refers to;
j) "competent authority" refers to: (I) the Minister of finance or its authorized representative in Turkey;
(ii) Bosnia and Herzegovina Ministry for Finance and Treasury in: or refers to the authorised representative.
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 agreement will apply, unless the text otherwise predict the taxes envisioned in the legislation of this State at that time in respect of the meaning of the applicable tax legislation and will carry this State situated in the other State legislation a meaning, this term will be given advantages in understanding.
Article 4 RESIDENT 1. For the purposes of this agreement, the term "resident of A Âkit State", this State, any political subdivision or local authority in accordance with the legislation of the State, including the home, domicile, legal base, administrative or similar structure under obligation due to any other criterion means that people who had access to. However this term is the only one that comes from Government sources or that due to wealth in the Government there does not cover any person subjected to tax.
2. the provisions of paragraph 1 and therefore a real person is a resident of both Âkit and Devlettin, 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 the person can remain permanently at both State if you have a House, that person, only closer personal and economic relations will be considered a resident of the State (the Centre of vital interests);
b) If the person's vital interests cannot be determined, or the State of both can remain permanently in the State House, that person has acquired only a resident of the State where the House pieces on staying will be accepted;
c) If the person has acquired the pieces staying at both State House or a House that both State is not in question, that person will be considered 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 person other than a natural person, the provisions of paragraph 1 and therefore is a resident of the State in both Âkit, Âkit contains the only active management will be considered a resident of the State.
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;
f) mining, oil or gas well, a quarry or any other place where natural resources.
3. a period exceeding 12 months an ongoing construction site, construction, installation or Setup project creates a workplace surveillance activities or related to them.
4. This article is based on the earlier provisions with accepted, not covered by the term "workplace" will be considered the following issues: a) the facilities, goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
b) stocks of goods or merchandise belonging to the Enterprise solely for the purpose of storage, display or delivery kept getting;
c stocks of goods or merchandise belonging to the Enterprise), only for the purpose of processing by another enterprise kept getting;
d only a fixed place for Enterprise Work) goods or merchandise purchase or information gathering purposes, kept getting;
for a fixed place for undertaking Work e) can only be preliminary or auxiliary character, for the purpose of conducting any other business kept getting;
only a fixed place for Work f) (a) to (e), a few of the activities mentioned in paragraphs on kept getting to execute a combination; However, it is a combination of all these activities in the fixed place for conducting the activity that occurs as a result of preparatory or auxiliary character.
5. and in paragraph 1 of this article, the provisions of this article a person connected with the accepted paragraph 6 applies-to-independent nature other than an agency-a Âkit State, an undertaking shall act on behalf of and in the name of these undertakings is authorized to akdetme contract authority ordinarily, this person's activities, as specified in paragraph 4 of this article, 3rd and in case of a fixed for work place according to the provisions of this paragraph to make this place work place unless the activities that limited This attempt, in this State, the person performs for all kinds of attempted activity shall be deemed to have a permanent establishment.
6. An undertaking, a Âkit State, normally only work their jobs is an ongoing General Commission agent, broker or other independent status to play through any agency that has a permanent establishment in the State will be accepted.
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), or a company that is controlled by controlling each of the 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. "real estate asset" refers to the entity in question will be defined in accordance with the legislation of the State where Âkit. The term in any case, real estate asset müteferri entities, agriculture (including production and fish farming) and tools used in forestry and animals, the provisions of private law will apply to the 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. Ships, planes and ground-based transportation vehicles will not be regarded as real estate asset.
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.
4.1st and 3rd paragraph of this article, the provisions at the same time, revenues from real estate asset of an enterprise and self-employment activities used in the execution will also be applied to income earned from real estate assets.
Article 7 BUSINESS PROFITS 1. The Government attempted a Âkit gain, other attempt in question through a permanent establishment situated in the State Âkit there unless commercial activity would be taxed only in this State. If the aforementioned attempted way commercial activities if the property is not found, the enterprise gains attributable to the Office only to be limited to the amount that other State, be taxed.
2. This article is without prejudice to the provisions of 3rd paragraph, attempted a Âkit State Âkit State through a permanent establishment situated in the other there is commercial activity is found, both Âkit atfedilecek the workplace earnings that State, this place of business under the same or similar circumstances, in the same or similar activities were 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 permanent establishment, where the establishment is located in the State or elsewhere, management and general administration expenses that is appropriate for the purposes of the establishment, including the download of expenses will be allowed.
4. A Âkit State, can be attributed to a permanent establishment profits, various units of the total winnings attempted to be shared determination on the basis of habitual, in paragraph 2 of this article, nothing can be predicted, this Âkit State, sharing such a taxable gain ordinarily applies to determine the method of obstacle. However, the share to be applied to the method will be determined in this article the results will adhere to the principles.
5. the establishment of the Office by the attempted purchase of goods or merchandise on behalf of only hence no gain atfedilmeyecek.
6. This article is for the purposes of the preceding paragraph that, in contrast to a gain attributed to the workplace, reasonable and unless a valid reason will be determined the same way each year.
7. 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 sea, air and LAND TRANSPORT 1. International transit traffic through the black ships, planes or gains derived from a, only the enterprise would be taxed in the State where the Active Directory administrative center is Âkit.
2. for the purposes of this article, a Âkit State attempted through international traffic from a transport ship, aircraft or land acquired gains, the provisions of paragraph 1 will apply to gains obtained incidental way, depending on the usage of the container or leasing with the condition that will include the resulting gains.
3. effective management of A shipping enterprise Center bordası of the ship, the enterprise, the ship is registered in Âkit State, where the harbour if the ship does not have such a port where it is registered, is the resident Âkit run the ship is built in the State will be accepted.
4. the provisions of paragraph 1, at the same time, a partnership, a joint enterprise or international agency affiliates operated 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 joins the capital; or b) the same persons, either directly or indirectly attempted a Âkit State Âkit State enterprises of management, control and other or joined to the capital, and either way, commercial or financial relations between the two undertakings formed or created conditions, should consist of between independent undertakings should have, but when different conditions or due to circumstances that are created in one of the attempted earning, which does not present himself, he would be added to the earnings and accordingly taxable enterprise.
2. A Âkit vergilendirdiği on their own initiative and included in the earnings of State earnings, other Âkit vergilendirilen other State enterprises of the State includes earnings and at the same time when the first mentioned State gain should be between two undertakings, taking into consideration the circumstances subsequently determined as a result of the first-mentioned State if the earnings calculations, can lead to the other State if it comes to that is in place to identify, in the amount of the earnings in question has received over tax will make the necessary corrections. Any other provision of this agreement, when this correction eye will be kept and, when necessary, in front of 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, at the same time, dividend payout dividends comes to the enterprise is a resident and according to the legislation of this State Âkit State and taxed; However, the real beneficiary is a resident of the State, other Âkit dividends, tax in this manner shall not exceed the following rates: a) the real beneficiary, paying dividends on the company's share capital directly the holding at least 25 percent of a company (partnership), 5 percent of the gross amount of the dividends;
b) in all other cases, the gross amount of the dividends 15 percent. Âkit States ' competent authorities, these limitations will determine by mutual agreement the application method.
This clause, from which the dividend payment will not affect the company's earnings made in terms of taxation.
3. the term "dividends" is used in this article, the redeemed promissory notes or stocks, usufruct rights, mining shares, founders shares or other rights is not considered to be earnings and will join with the revenues generated from the distribution according to the company's resident who is State legislation, taxation income from stocks in terms of seeing the same treatment other company rights revenues and Turkey, but also in terms of investment fund and investment trust refers to the income obtained from.
4. Other Âkit through a permanent establishment situated in the State commercial company gain a Âkit operating in the State, after tax 7 according to the article, the remaining part of the workplace through Âkit State in accordance with paragraph 2 of this article shall be taxed.
5. A resident of the State is the real beneficiary of dividends Âkit, temettüyü is located in the State of the other company's resident who paid Âkit a business or commercial activity through it located the other State through a fixed place in self-employment activity is found and the aforementioned dividend achieved e event with this establishment or fixed depends on if it is a matter between is written in 1st and 2nd, the provisions will not apply. In this case, according to this agreement, shall apply the provisions of article 7 or 14.
6. This article is without prejudice to the provisions on the 4th paragraph, a company with a State resident of Âkit, other Âkit when you gain or income in the State, that other State dividend payment to one of its resident or of obtaining other State with dividends in a workplace or the presence of an active bond between hard place situations that, excluding any tax over dividends paid by the company. In the same way that other States, that the company distributed gains of over a distributed earnings tax. Distributed dividends or undistributed earnings in whole or in part, that the formation of the other State does not change the status of the resulting gain or income.
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; But if a resident of the other State's real beneficiary interest Âkit tax in this way interest shall not exceed 10 per cent of the gross amount of flour.
Âkit States ' competent authorities, this limitation will determine by mutual agreement the application method.
3. irrespective of the provisions of paragraph 2, interest arising from Government loan;
a born in Turkey and Bosnia and Herzegovina Bosnia and Herzegovina Government or) Central Bank is paid to Turkey will be kept in the tax-free;
b) arises in Bosnia and Herzegovina and Turkey Government, Central Bank of the Republic of Turkey or the Turkish Eximbank is paid to Bosnia and Herzegovina will be kept in tax-exempt.
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 in particular, public securities with bonds or debt securities case with revenues generated from securities, bonds or debt securities based on premiums and bonuses.
5. a resident of A State Âkit interest Âkit interest obtained the real beneficiaries, other commercial activities through a permanent establishment situated in the State is found or located at a fixed place in the State that through other self-employment activities and will take interest in question has been paid with this establishment 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 this agreement, shall apply the provisions of article 7 or 14.
6. a political sub-division of the State itself, A Âkit, a resident of this State or local administration by the interest paid will be considered that State is achieved. 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 when and from where originates this establishment or fixed interest, the interest of the establishment or fixed place where the Âkit is obtained will be accepted in the State.
7. the amount of interest paid will receive a payer and beneficiary, or between real interest with both with another person because of the relationship existing between private, in the absence of such a relationship with a payer and the amount of the interest exceeds the process between the real beneficiaries, the provisions of this article shall apply only to the most recent mentioned amount. In this case, and any other provision of this agreement the payment portion of the added, taking into account the State of the legislation will be taxed according to each Âkit.
Article 12 ROYALTIES 1. A Âkit is a resident of the other State, and Âkit State, that other State paid taxes on the royalties.
2. However, royalties in question were obtained in Âkit according to the legislation of the State and is taxable in the State; However, the real beneficiary of the royalties is a resident of the State, other Âkit in this way, the amount of tax will be 10 percent of the gross of the royalties shall not exceed the flour.
Âkit States ' competent authorities, this limitation will determine by mutual agreement the application method.
3. is used in this article, the term "royalties", with radio or television broadcasting of motion pictures films and tapes used in the literary, artistic or scientific, including all kinds of copyright, patent, the distinguishable, pattern or model, plan, secret formula or the use of production methods or use Exchange or industrial, commercial or scientific right to experience-based knowledge return refers to any payment made.
4. a resident of State A Âkit the actual beneficiary royalties, the price in question was obtained through a permanent establishment situated in the other Âkit State or such other commercial activities in the State through a fixed place located in self-employment activity is found and the price paid for rights or assets in question with this establishment or fixed depends on if an active between is written, this article is 1 and subsection 2 do not apply. In this case, according to the event, this Agreement shall apply to the provisions of article 7 or 14 5. A political subdivision of the State itself, a Âkit, a resident of this State or local administration by the State royalties paid obtained will be accepted. However, a person paying the royalties, whether or not a resident of the State Âkit a Âkit causes the liability to pay the royalties the State in connection with a business, or have a fixed place and royalties from the establishment or fixed place originates from, the place where the establishment or of the royalties fixed will be considered where the State is obtained.
6. use, rights or the amount of the royalties paid in Exchange for the information, the payer of royalties with the beneficiaries, 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 the payment portion of the added, 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 located in the State, other State resident Âkit and 6 from the disposal of real estate asset referred to in paragraph provided that other State taxable gains.
2. A Âkit other Âkit of the State-owned State enterprises of the workplace including securities assets or the presence of a commercial Âkit a resident of the other State to perform self-employment activities in the State Âkit uses fixed from the disposal of securities assets belong DeLeon gain, of this business (alone or with the whole enterprise) or fixed gain arising from the disposal of the place, including this other State, be taxed.
3. International traffic operated ships, planes or land transport vehicles, or in the case of ships, aircraft or land transport vehicles about the operation of securities gains from the disposal of assets, only the enterprise would be taxed in the State where the Active Directory administrative center is Âkit.
4. This article is mentioned in paragraphs 1, 2 and 3rd are provided from the disposal of assets outside earnings, is the only hand out resident would be taxed in the State Âkit.
Article 14 the SELF-EMPLOYMENT ACTIVITIES 1. A resident of State a Âkit Freelancer services or other activities of an independent nature, hence revenues would be taxed only in this State, however;
a} If this person can perform other Âkit State activities on an ongoing basis has a fixed place, in this case, only that this is attributable to the fixed place other Âkit taxes in the State; or b) if the person, within the fiscal year related to other Âkit State at the time, one or more of the total 183 days or more, in this case, other income derived from the activities exercised in the State Âkit that other State, be taxed.
2. the term "professional services", 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. This agreement, 16, 18, 19, 20 and 21, without prejudice to the provisions, a resident of the State service a Âkit therefore, salary, and other similar free income obtained, unless other means this service Âkit State, only in this State would be taxed. Service means other State, be taxed in the other State that revenues generated from here.
2. the provisions of paragraph 1 of this article, regardless of whether 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 in the fiscal year ending in any twelve months period starting or one or more of the total does not exceed 183 days at a time, 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 is not caused by the hard place, would be taxed only the first mentioned State.
3. the provisions of this article, regardless of the previous State resident income, a Âkit when it comes to income;
a 12-month period that create workplace in the State) and the other in a construction site, construction, installation or building project or the statement in connection with the control activities related to these services, b) international traffic operated a ship, aircraft or land transport vehicles in the expressions on a service payment due in this State would be taxed.
Article 16 WE'RE SHUTTING DOWN a resident of the State, A Âkit other PAYMENTS MADE to Âkit is a resident of the State is a member of the Board of Directors of the company acquired pay 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 television artist, or a musician, as an artist or an athlete had personal activities exercised in the other Âkit State hence revenues, these other Âkit taxes in the State.
2. An artist or athlete that comes from personal activities exercised, not the artist or sportsman himself is headed to another, comes in question, whether or not a resident of State a Âkit 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. the provisions of paragraph in this article, regardless of whether a Âkit is a artist or sportsman, a resident of the other State Âkit has personal activities exercised in the State revenues, the State of both the activities concerned and Âkit approved within the framework of cultural or sports Exchange program, the Executive would be taxed only if it is in this State.
Article 18 PENSIONS, clause 2 of article 19 of this agreement, without prejudice to the provisions on the work of a Âkit State resident of past pensions paid and other similar income would be taxed only in this State.
Article 19 PUBLIC SERVICE 1. a Âkit State itself, a political) subsection or services provided by a real person to local governments in Exchange for this State, provided by the Administration and the lower section or outside pension pay, salary, and other similar payments would be taxed only in this State.
b) However, when other means Âkit State service and real people is a resident of that State, the wages, salaries and other similar payments would be taxed only in that other State. However this person: I) the State citizen; or ii) means only that service not a resident of this State to be in the State.
2. a) a Âkit State itself, a political subdivision or a local authority or by the State, the funds created this section, or a local administration in Exchange for the services made real people would be taxed only when paid pensions is in this State.
b) However, a resident of the State and other Âkit of the natural person who is a citizen of, the aforementioned pension will be taxed only in that other State, Âkit.
3. A Âkit State itself, a political subdivision or local authority 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 the provisions of articles.
Article 20 STUDENTS 1. During a visit to a Âkit State or immediately before the first mentioned State to a resident of the State with other Âkit and only for the purposes of study or vocational training a student or intern, livelihoods, education or vocational training for the costs of payments from sources other than this State, this State will not tax it.
2. Donations, scholarships and are not covered in paragraph 1 of the present article of the work in terms of the resulting payments, 1st mentioned in a student or trainee also learning or vocational training during their visit to the Âkit State resident the same exemption for the tax, will qualify for exclusion or interested in a discount.
Article 21 PROFESSORS and TEACHERS 1. A Âkit State College, a University, school, Government or educational institutions teaching or other generally accepted scientific research during his visit and visiting or immediately before the other Âkit is a real person, a resident of the State that the State in question from the date of the first visit for that purpose does not exceed over a period of two years, in Exchange for teaching or research question of this State from sources other than the first mentioned State tax revenues will be no exception.
2. it's not for the benefit of the public, particularly as to the interests of the person or persons income in Exchange for research conducted in this subsection will not apply the provisions of article 1.
Article 22 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 the residents of a Âkit State Âkit State income beneficiary in question, other commercial activities through an Office or other fixed place, located in the State by means of income paid self-employment activities, and with the establishment of the rights or assets or is written in a fixed place is active between depends on , that the provisions of paragraph 1 shall not apply to income. In this case, according to this agreement, shall apply the provisions of article 7 or 14.
Article 23 FORTUNE 1. A resident of State a Âkit article 6 of this agreement mentioned in real estate assets located in the State's wealth, and the other consisting of Âkit, this other State, be taxed.
2. A Âkit State Âkit State-owned enterprises, other workplace is actively involved in the securities being a resident of the other State or of a Âkit Âkit can use the self-employment activity in the State to perform a fixed place belongs to the estate being taxed, wealth consisting of such other State.
3. International traffic operated ships, aircraft or land transportation vehicles with ships, aircraft or land transport vehicles related to the operation of securities of the entity consisting of wealth, only enterprise would be taxed in the State where the Active Directory administrative center is Âkit.
4. a resident of the other State A Âkit all the wealth would be taxed only elements of this State.
PREVENTION of DOUBLE TAXATION article 24 1. A Âkit State in accordance with the provisions of this agreement, a resident of Âkit State when a vergilendirilebilen other income or wealth, the first mentioned State;
(I) income tax, that hit other mukimin State income tax to pay on an equal amount, (ii) this tax, that hit other wealth of mukimin State pays an equal amount to offset the wealth tax will allow it.
However, offsetting in question, in both cases, other vergilendirilebilen income or wealth attributable to the State, shall not exceed the amount of the offset is calculated before.
In accordance with the provisions of this agreement, income derived by a resident of the State Âkit or this State's tax-free wealth owned is held, this State, this remaining income or wealth of mukimin tax revenue that is exempted when calculating or wealth can take into account.
2. for the purposes of A Âkit Government Âkit other payable tax is paid in the State, the other is to be paid in the State, but Government economic development in order to accelerate the legal provisions for tax incentives edited by virtue of never downloaded or not has been considered to be covered by taxes. The provisions of this paragraph, this agreement comes into effect shall apply for a period of 6 years after the date. This period may be extended by mutual agreement between the competent authorities.
Article 25 the DISTINCTION NOT MADE 1. Citizens of the State, a Âkit other Âkit State, this is the same conditions other State citizens, especially in terms of identity, can remain on the taxation faced by or from, different from and, or subject to the obligation depend more heavily on vergilemeye or they will not be kept.
2. the 4th paragraph of article 10, without prejudice to the provisions of a Âkit State Âkit State-owned enterprises of other workplace, carrying out the same activities this other State, 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 also have other Âkit State resident is understanding the application.
3. Article 9 of this agreement, the provisions of subsection 7 of article 11, or paragraph 6 of article 12, the provisions of when to apply, excluding a Âkit State teşebbüsünce other Âkit paid a resident of the State, interest, royalties and other payments, in determining taxable profits of that enterprise, the aforementioned payments under the same conditions as a resident of the first-mentioned State, your deductible could be made. Likewise, a Âkit, a resident of the other State enterprises of the debts of the State Âkit, in determining the taxable fortune of this enterprise, the first-mentioned State in the same circumstances in which a resident of the contracts made with your deductible could be.
4. A Âkit State, a resident of the State by one or more other Âkit by, in whole or in part, directly or indirectly, wholly owned or controlled enterprises, first mentioned in the State capital, because they were subject to other similar enterprises or of this State would be taxation and depends from different or more severe vergilemeye or becomes subject to tax liabilities connected to it.
5. The provisions of this article, this Agreement shall apply to the taxes mentioned in article 2.
Article 26 MUTUAL AGREEMENT PROCEDURE 1. Âkit States a person, one or both of the provisions of this agreement for which the operations of a non-taxation will have created or have to, this depends on the application procedures prescribed in the domestic legislation of States, without the event, is a resident of the State of the competent authority of the State of Âkit or according to paragraph 1 of article 24, the competent authority of the State is a citizen of Âkit can supply. The provisions of the agreement apply in question contradicts the first notification of the action resulting in taxation of one in three years.
2. the competent authority in question finds a satisfactory solution itself justified objection is not contrary to this agreement be reached a vergilemeyi in order to avoid the effort of mutual agreement with the competent authority of the State to the other Âkit will. Every issue agreed, subject to the time limitations in their domestic legislation Âkit States accepted and will be applied.
3. Âkit States competent authorities, the agreement of all kinds of difficulties resulting from the implementation or by comment or reluctance from the effort to solve by 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, specified in the preceding paragraph matters to reach a deal with each other directly, they can communicate. To reach oral agreement, when deemed necessary, to exchange views on this interview Âkit a Commission consisting of representatives of the competent authorities of the States of the executable.
Article 27 EXCHANGE of INFORMATION 1. Âkit States ' competent authorities, which is necessary for execution of the terms of this agreement or discord with the Agreement unless the agreement fall within the scope of the provisions of domestic legislation about taxes is required for the execution of the operational information subject to change. Exchange of information, article 1 of this agreement and is not limited to 2. 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 complaint and objection jurisdiction to persons or authorities (including judicial authorities and administrative organizations) verilebilecektir. That person or authority to disclose such information only in accordance with these purposes. That person or authority that information in court proceedings or 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) secret of any commercial, industrial, professional or commercial process makes information or public aleniyeti public order contradicts information;
under obligation to be interpreted in a way.
Article 28 DİPLOMAT HÜVİYETİNDEKİ OFFICERS and CONSULAR OFFICERS of these treaty provisions, hüviyetindeki officers or diplomats, consular officers general rules of international law or under the provisions of the special agreement shall not affect the fiscal privileges enjoyed.
Article 29 ENTRY INTO FORCE each of the Âkit States ENTERED this agreement in its internal legislation for the enactment of the completion of the prescribed process shall inform diplomatic channels to the other. This agreement will enter into force on the date of the latter of these declarations, and the provisions of this agreement comes into effect on the first day of January following the year or more after taxes for the period of each taxation terms.
Article 30 WITHDRAWN UP this agreement will remain in effect until it is terminated in a Âkit by the State. Each of the Âkit States the agreement comes into effect from the date six years after the end of the calendar year to the next in any of at least six months before the diplomatic channels may terminate the agreement by giving advice of termination. In this case, the notice of termination is given year Deal followed starting on or after the first day of the month of January each shall take for taxes for the period of taxation.
THESE CONSIDERATIONS WARRANT, the undersigned have signed this agreement, delegates full authority.
In the English-language version, February 16, 2005, in Sarajevo.
TÜRKİYE CUMHURİYETİ BOSNA HERSEK
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