The Turkish Grand National Assembly Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. The Republic Of Turkey And The Republic Of South Africa Comes From Above

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. TÜRKİYE CUMHURİYETİ İLE GÜNEY AFRİKA CUMHURİYETİ ARASINDA GELİR ÜZERİ

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5484.html

Law No. 5484 Date: 6/4/2006 article 1-3 March 2005, signed in Pretoria "South Africa Republic with the Republic of Turkey Comes From taxes on double taxation and Preventing Tax Trafficking 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.















The REPUBLIC of TURKEY and the REPUBLIC of SOUTH AFRICA DOUBLE TAXATION and TAXES on INCOME BETWEEN the TAX TREATY to STOP TRAFFICKING in the REPUBLIC of TURKEY and the REPUBLIC of SOUTH AFRICA in preventing double taxation and Tax Revenue obtained through tax FOLLOWING a Deal that prevent trafficking at the request to make the FIGURE AGREED: Mad 1 PEOPLE COVERED this agreement, Âkit of 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 obtained through taxes will be applied.
2. Securities gains arising from the transfer of assets or real estate tax paid by undertakings with a total amounts of wages or salaries tax is applied to the total revenue or income, including all taxes, income obtained through elements taken from the taxes will be considered.
3. The agreement will be applied to the currently applicable taxes in particular: a) in South Africa: I) the normal tax;
II the second tax from the company); and iii) royalties are obtained through withholding tax;
(From now on referred to as "South Africa tax");
b) Turkey: I) the income tax;
II) the corporation tax; and iii) income tax and corporate tax share of funds obtained through;
(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 and received the same quality of existing taxes or 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. For the purposes of this agreement, unless the text otherwise predict: a)), and the Republic of South Africa, the term "South Africa", when used in the geographical sense including the continental shelf, territorial waters and also outside territorial waters in accordance with international law can be determined or designated as South Africa's sovereignty or jurisdiction refers to any area used;
II) "Turkey" refers to Turkey's sovereignty, their territorial waters, as well as the search for natural resources, in accordance with international law and in order to manage the operation of jurisdiction or sovereignty rights refers to the sea areas in which it is used;
b) "Âkit" and "other State Âkit State" terms, to the requirements of the text, South Africa or Turkey;
c the term "tax"), in article 2 of this agreement means that any tax grasped;
d the term "person" is a real person), a company and any other body of persons;
e) "Company" refers to any institution or as treated in terms of taxation means that any organization;
the term "Legal parent center" f) Turkish trade law or according to the provisions of the law of South Africa company registered means registered centres;
g) "citizen" term: I) a Âkit State is any real people have the citizenship;
According to the legislation in force in the State on a Âkit II) status in partnership or Association of any winning refers to, have legal personality;
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;
n.) "competent authority" refers to: I) in South Africa, South Africa Authorized Manager or an authorized representative of the revenue administration; and ii the Minister or its authorized representative in Turkey), refers to the Treasury;
j the term "international traffic"), only other vessel or aircraft is performed within the boundaries of the State Âkit of a Âkit State, excluding attempted by any ship or aircraft that have been transportation.
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 anticipate in terms of taxes, at that time, the State will carry the meaning described in mevuzat and in the applicable state tax legislation, other regulations of this State 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 Center (registered head office), administrative or similar structure under any other criteria means that people who had access to the tax due is commonly accepted. However, this term is only due to Government income sources taxable does not cover any person held there.
2. the provisions of paragraph 1 and therefore a real person is a resident of the State in 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 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 (a) not a single domicile cannot be determined in accordance with the provisions; This 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, that person is a resident of the State where the place of effective management Âkit will be accepted. However, this person has Âkit instead of other active management in the State Âkit has legal main Center in the State, for the purposes of this agreement the authorities Âkit States that this person will be regarded as a resident of the State in which the premises with mutual agreement.
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;
b) branch;
c) Bureau;
d) Factory;
e) Workshops;
f) mining, oil or gas well, a quarry or any other place where natural resources;
a period in excess of 12 months) an ongoing construction site, construction, installation or Setup project or related surveillance activities.
3. the provisions of This article is connected with the earlier accepted the term "establishment" shall be deemed not covered by the following points: a) of the enterprise or Enterprise when belong to trade goods for the purpose of storage, display or delivery only;
b) stocks of goods or commercial goods 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 commercial goods 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;
a fixed place for Work, f) only (a) to (e), a few of the activities mentioned in paragraphs on kept getting to execute a combination; 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 or auxiliary.
4. the provisions of paragraphs 1 and 2 of accepted and connected with a person-5 paragraph applies to an agency outside the independent nature-a Âkit State, an undertaking will act on behalf of and in the name of these undertakings is authorized to akdetme contract authority ordinarily, this person's activities, 3rd paragraph is specified and if a fixed place for the work of this paragraph shall be in accordance with the provisions of this place into the workplace unless the activities that limited This attempt, in this State, this person's attempt to have a workplace activity of all kinds will be accepted.

5. attempted A Âkit State, Âkit State, other jobs normally only their own affairs is an ongoing General Commission agent, or broker, independent status to any other agents, carried out through a permanent establishment in the State that has accepted the other.
6. 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 the production or breeding fish) 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, boats and aircraft shall 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. the provisions of paragraphs 1 and 3rd 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 BUSINESS PROFITS 1. The Government attempted a Âkit gain, attempted to question other Âkit located in the State unless a commercial activities through the establishment, would be taxed only in this State. If the aforementioned attempted way commercial activities if the property is not found, the gain attributable to the Office only to be limited to the amount of that other State, be taxed.
2. without prejudice to the provisions of 3rd paragraph, attempted a Âkit State Âkit State through a permanent establishment situated in the other commercial activities 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 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. the establishment of the Office by the attempted purchase of goods or merchandise on behalf of only and 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 from a ship or aircraft in international traffic of State enterprises has achieved gains would be taxed only in this State.
2. for the purposes of this article, a Âkit from a ship or aircraft in international traffic of State enterprises has achieved gains, the provisions of paragraph 1 is to be applied in addition to incidental gains obtained on the condition as: a vessel or aircraft used in traffic) renting of naked obtained from gains, b) container from the use of or rent will include the gains obtained from.
3. 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 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 such gain in the amount of tax it receives through 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 resident of State a Âkit by a resident of the State paid dividends other Akif, that other State, be taxed.
2. However, such dividends, the company's resident also dividend payout is 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 of at least 25 percent of a company (partnership) is the gross amount of the dividends 10%;
b) in all other cases, the gross amount of the dividends 15 percent.
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 are right Turkey with revenues generated in terms of investment fund and investment trust refers to the proceeds 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 in the State of this article, the employer, in accordance with paragraph 2 (a) to 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 activities, and such dividends 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 the provisions of article 7 or 14 will apply.
6.4, 3rd paragraph, without prejudice to the provisions, 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 paid dividends by the company, excluding any tax. 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 Âkit State, that other State, be taxed on interest paid.
2. However, this interest, obtained according to the legislation of the State Âkit State and taxed; However, if a resident of the State, the real beneficiary other interest Âkit tax in this way, shall not exceed 10 per cent of the gross amount of interest flour.
3. irrespective of the provisions of paragraph 2: a) born in South Africa and the Government of Turkey, Central Bank of the Republic of Turkey or the Turkish Eximbank paid interest to South Africa will be exempt from tax;
born in Turkey and the Government of South Africa b) or South Africa paid interest to the Central Bank shall be exempt from Turkish tax,

4. the term "interest" is used in this article, regardless of any public securities and mortgage guarantee or you know you recognize the right to participate in the earnings, bonds or debt securities, and they come with income arising from each kind of credit is obtained according to the tax legislation of the State ikrazat is counted as income refers to all other revenues.
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, 1, 2 and 3rd the provisions will not apply. In this case, according to the provisions of article 7 or 14 will apply.
the interest paid by a resident of a Âkit State, that State shall be considered is obtained. 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-location and interest when due from this Office or fixed location, fixed interest, workplace or place in question resides in the State will be considered is obtained.
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 the payment portion of the added, taking into account the State of the legislation will be taxed according to each Âkit.
Mad has 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 according to the legislation of the State Âkit State and also to be taxed; However, the real beneficiary of the royalties is a resident of the State, other Âkit in this way, the amount of tax to be the royalties shall not exceed 10 percent of the gross.
3. is used in this article, the term "royalties", cinema films, radio and television recordings with literary, artistic or scientific, including all kinds of copyright, patent, the distinguishable, pattern or model, plan, secret formula or method of production, usage, use Exchange or sale of industrial, commercial or scientific experience-based knowledge return or or use of industrial, commercial or scientific equipment or any payment in Exchange for the right to use.
4. a resident of A Âkit State, the actual beneficiaries pay the royalties 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 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 in 1st and 2nd, the provisions will not apply. In this case, according to the provisions of article 7 or 14 will apply.
5. paid by a resident of A Âkit State royalties will be accepted that the State is obtained. However, a person paying the royalties, whether or not a resident of the State Âkit, a Âkit causes the rights to pay the royalties the State or entity having a connection with a business, or when hard and royalties when caused by this establishment or fixed place, the royalties in question, or where the State obtained will be considered a fixed place.
6. use, rights or the amount of the royalties paid in Exchange for the information, the actual 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, to be true, that ' article will be applied only to the most recent provisions of the 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 Âkit State uses to perform hard self-employment activity belong securities 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.
ship or aircraft operated in international traffic 3, or about the operation of ships or aircraft in question is the security gains from the disposal of assets, which is the same as vergilendirilebilecektir only Âkit State resident.
4. Entities, for all intents and purposes, directly or indirectly, a real estate company located in the State of a Âkit capital gains from the disposal of shares in this State to be taxed.
5. set forth in the preceding paragraph of this article outside of the gains from the disposal of assets, is the only hand out resident would be taxed in the State Âkit. However, other Âkit resulting in the State and in the previous sentence mentioned capital increase in value gains of the period between the acquisition and disposal does not exceed a year would be taxed in the State in the other Âkit.
Article 14 the SELF-EMPLOYMENT ACTIVITIES 1. A real person which is a resident of State a Âkit free professional services or other activities of an independent nature and hence income, will be taxed in the State that is only Âkit. However, such service or activities is exercised and this other Âkit State if: a the person in question in the State other) real Âkit activities can be exercised continuously in a fixed location is present; or b) real person, these other Âkit to perform the service or activities in question in the State while starting or ending in the fiscal year about any 12-month period, exceeds a total of 183 days or more time comes in question at the same time that the other Âkit also taxable in the State.
In such a case, according to the event, only such fixed income attributable to the ground or only the actual person that other Âkit while in the State in which the income from the services or activities performed, these other Âkit taxes in the State.
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 other State that revenues generated 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 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 fixed place is only the first-mentioned State if not done would be taxed.
3. the provisions of this article, regardless of the previous international traffic means a ship or plane operated the service thus revenues, is taxed in the State Âkit n resident attempt.
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. 7, 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, an artist, like an athlete had personal activities exercised in the State hence other Âkit income taxes on this other State.
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 exercised his activity in the State a Âkit income, that the Government made such visits are completely or significantly lower portion of the State, political, or other Âkit local government in satisfying the public funds, will be no exception from taxes in this State.
Article 18 PENSIONS 1. 7, clause 2 of the article, without prejudice to the provisions of a pensions and other income arising in the State Âkit are regular payments with taxes in this State.
2. in order to compensate the damages Incurred a personal Âkit State social security system paid pensions, lifetime in accordance with regular payments and other regular or incidental, provided the payments are only vergilendirilebilecektir in this State.
Article 19 PUBLIC SERVICE 1. a Âkit of the State itself, political) subsection or services provided by a real person to local governments in Exchange for this State, section, or administered by, or they just made and funds generated outside the pension fees, salaries 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: Âkit State citizen I); or ii) means only to this service that has to be a resident of the other State, not the State.
2. a State itself, A political subdivision) Âkit or scene is created by the administration or funds that the State, in Exchange for the lower section, or a real person made the administration services are paid pensions would be taxed only in that State.
b) However, a resident of the State and other Âkit of the natural person who is to be a citizen of such a pension would be taxed only in that other State, Âkit.
3. A Âkit State itself, 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 and 18 shall apply the provisions of articles.
Article 20 TEACHERS and STUDENTS 1. A Âkit is a citizen of other State Âkit State only for the purpose of study or vocational training a student or trainee, livelihoods, education or vocational training to meet the costs of these payments from sources other than the State, that other State will not tax it.
2. Likewise, a citizen of the State Âkit State Âkit are mainly teaching or scientific research purposes, not exceeding two years for a period or periods of a teacher or faculty member, in Exchange for their teaching or research services payments from sources other than the State, it will be other State tax exception.
3. the provisions of paragraph 2 only, especially not for a specific person or persons, the public interest in Exchange for research undertaken by real people, this statement of income earned from.
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 vergilendirilebilecektir in this State.
2. in paragraph 2 of article 6 of the defined real estate asset comes from a Âkit State, excluding the residents of such income beneficiaries, through a permanent establishment situated in the other Âkit State or other commercial activities located in the State through a fixed place in self-employment activity is found and paid for rights or entity and the revenue that is written in a fixed place depends on active between workplace or is , that the provisions of paragraph 1 shall not apply to income. In this case, according to the provisions of article 7 or 14 will apply.
PREVENTION of DOUBLE TAXATION article 22 double taxation will be avoided in the following manner: a) in South Africa, paid a tax in any country other than South Africa, South Africa will be paid in South Africa for a tax offset, without prejudice to the provisions of the law (provided that this general principle in the Treaty, in order not to impact), South Africa resident in Turkey in accordance with the provisions of this agreement of vergilendirilebilen Turkish tax paid income hence, South Africa would pay taxes in accordance with the tax legislation will be deducted. However, offsetting in question, will be paid the corresponding percentage share in total income total South Africa will exceed the tax amount.
b) Turkey: I) is a resident of Turkey, in accordance with the provisions of this agreement in South Africa when a revenue vergilendirilebilen, Turkey, this income tax that hit South Africa mukimin, pays an equal amount to income tax in offset will allow it to. However such offset, offset taxable income in South Africa, shall not exceed the amount of the calculated before income tax.
II) A resident of Turkey, under the provisions of this agreement only G üney vergilendirilebilen acquires an income in Africa, Turkey, the remaining income tax this mukimin when calculating the income exception can take into consideration.
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 heavier vergilemeye or they will not be held liable to the charges depend on it. This provision, regardless of the provisions of article 1, Âkit States of one or both 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, carrying out the same activities this other State, other State enterprises faced with a taxation less won't lehe.
3. A Âkit State, a resident of the State one or a few 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 because they were subjected to similar enterprises or State taxation from different relies on or from or subjected to heavier vergilemeye or they will not be held liable depend on it.
4. This provision, 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.
5. 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 State Âkit teşebbüsünce paid interest, royalties and other payments, in determining taxable profits of that enterprise, the first-mentioned State in the same circumstances in which such payments to a resident as your deductible could be made.
6. nothing contained in this article, a resident of South Africa, a workplace in a company with South Africa Turkey attributable to earnings, normal tax rates applied to company earnings on five points but will not prevent the taxation not to exceed.
The provisions of this paragraph only, non-residents of South Africa company received the currently applicable to branches of Companies as long as the second statement of the tax exemption is in effect.
7. The provisions of this article, this Agreement shall apply to the afore mentioned dates in article 2 taxes.
Article 24 EXCHANGE of INFORMATION 1. Âkit States competent authorities is required for the execution of the provisions of this agreement, information or deal with incompatibility unless Âkit States, political subdivisions or local administrations by the taxes of all types and definitions taken from the internal legislation is subjected to change the information that is required for the execution of a seat. Exchange of information is not limited to article 1 and 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 the accrual of taxes referred to in the first sentence or the punishment or compulsory execution or charged and that the user and/or complaint and objection 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 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, commercial or professional secret or contrary to public order aleniyeti the process falling under the obligation to provide information cannot be interpreted in such a way.
Article 25 MUTUAL AGREEMENT PROCEDURE

1. a resident of State A Âkit, Âkit, from the operations of one or both of the provisions for which this Agreement that does not create a taxation 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 authorities 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. Such application within a prescribed time limit in domestic legislation, Âkit States.
2. the competent authority in question, along with finding a satisfactory solution can not reach itself justified objection, contrary to the agreement in order to avoid a vergilemeyi other Âkit with mutual agreement, the competent authority of the State will make the effort. Every issue agreed, shall apply within the period stipulated in domestic legislation Âkit States.
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, to reach an agreement specified in the preceding paragraph matters can communicate directly with each other. To reach the agreement, when deemed necessary, oral opinion Exchange meeting Âkit a Commission consisting of representatives of the competent authorities of the States of the executable.
Article 26 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 27 ENTERING into FORCE 1. Âkit entry into force of this agreement, each of Us, in their own internal legislation for the completion of another projected operation. The deal, which will come into effect on the date of receipt of the last notification.
2. the provisions of the agreement: a in terms of the taxes withheld at the source, Agreement) effective the first day of January following the date or the amount owed or paid at a later time; and b) other taxes following the entry into force of this agreement in terms of date on or after the first day of January of the taxation year shall for that start.
Article 28 DON'T WITHDRAWN 1. This agreement will remain in effect indefinitely, but the entry into force of the agreement each of Âkit States, starting 5 years after the year in any calendar year after the 30th day of June of the diplomatic channels before his termination, and terminate the agreement by giving advice.
2. In this case the taxes withheld at the source: a Deal), termination notice is given after the end of the calendar year of paid or the amount owed; and b) other taxes, termination notice is given of the calendar year beginning after the end of the taxation year of the provisions for the expression.
THESE CONSIDERATIONS WARRANT the undersigned, thereto by their respective Governments have signed this agreement, delegates and seals of vazettiler.
Turkish and English languages, both texts equally authentic, including 03/03/2005, arranged in Pretoria.

On Behalf Of The Republic Of South Africa On Behalf Of The Republic Of Turkey (Signature) (Signature)