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. Between The Government Of The Republic Of Turkey Kuwait Income And Wealth

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 KUVEYT DEVLETİ ARASINDA GELİR VE SERVET

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k4429.html

Law No. 4429 Date of Admission: 30/07/1999
Article 1 - October 6, 1997, signed in Kuwait, "the State of Kuwait and the Republic of Turkey Between Income and Prevention of Double Taxation with Respect to Taxes Wealth Agreement and Additional Protocol" was found appropriate to approve reputation. Article 2 - This Law shall enter into force on the date of publication. Article 3 - This Law shall be enforced by the Council of Ministers.


KUWAIT GOVERNMENT OF THE REPUBLIC OF TURKEY
BETWEEN
THROUGH THE TAX INCOME AND WEALTH in
DOUBLE TAXATION
AGREEMENT
REPUBLIC OF TURKEY
AND
STATE OF KUWAIT in taxes on income and wealth to make an agreement to prevent double taxation accord,
HAVE AGREED AS FOLLOWS:
Article 1
PERSONS COVERED
or one of the Contracting States this Agreement shall apply to persons who are both residents.
Article 2
TAXES COVERED
1. This Agreement, regardless of whether taken in what way, come on behalf of a Contracting State or its political subdivisions or local authorities, and shall apply to taxes on wealth.
2. including marketable securities or real estate from the transfer of assets Gains on applicable taxes and taxes paid by the undertakings of the total amount of salary or wages and taxes on capital gains on total income, total wealth or income or any tax levied on elements of wealth and income It shall be regarded as taxes on capital appreciation. 3. The taxes that apply at the moment to implement the Agreement:
a) in Kuwait:
ii) the corporation tax;
ii) Kuwait Scientific Development Foundation (KFAS), including those paid as a percentage of net earnings of associated companies, other contributions were charged instead of income tax; and
iii) charity;
(Hereinafter referred to as "Kuwaiti tax" will be mentioned);
b) Turkey:
i) the income tax;
ii) the corporation tax; and
iii) the levy imposed on the income tax and corporation tax;
(Hereinafter referred to as "Turkish tax" will be mentioned).
4. The Agreement also after the date of signature of the Agreement in addition to or in place of their existing taxes and that the same quality as existing taxes or shall apply also to substantially similar taxes. The competent authorities of the Contracting States have made significant changes in tax legislation, shall notify each other.
Article 3
GENERAL DESCRIPTION
1. For the purposes of this Agreement, unless the context otherwise defined therein shall:
a) "Kuwait" means, Kuwait refers to the state and covers every aspect of that or beyond the territorial waters may be determined as the area can be used to use international lawfully Kuwaiti laws of Kuwait's sovereign rights and powers;
b) the term "Turkey" Turkey's, as well as that of the territory and territorial waters have in accordance with international law in exploration of natural resources exploitation and conservation in order to have the jurisdiction or sovereignty rights that refers to marine areas;
c) "a Contracting State" and "the other Contracting State", as required by the text refers to Kuwait or Turkey;
d) the term "tax" of this Agreement in Article 2 refers to the understanding of any tax; e) "Person" means any natural person includes any other body of persons formed a company;
f) The term "company" to mean any entity that is treated as any institution or corporate for tax purposes;
g) "registered office" means, according to Kuwaiti law "the place of incorporation" or legal means registered in the main centers according to the Turkish Commercial Code;
h) The term "national" means:
ii) in the direction of Kuwait, State of Kuwait any individual possessing the nationality and any legal person deriving its status according to the legislation in force in Kuwait, partnership or association;
ii) the direction of Turkey, "the Turkish Citizenship Law" pursuant to any natural person who obtained Turkish citizenship and any legal person deriving its status from the laws in force in Turkey, partnership or association,
It refers.
i) The terms "a Contracting State" and "the other Contracting State" mean respectively, an enterprise operated by a resident of the other Contracting State and operated by a resident of a Contracting State refers to an enterprise;
j) "competent authority" means:
i) In Kuwait, the Minister of Finance or his authorized representative;
ii) in Turkey, the Minister of Finance or his authorized representative
means;

k) "International traffic", only the ship held in Kuwait or Turkey's borders, except aircraft or road vehicles in operation, a Contracting State ship by teşübbü means of transport aircraft or road vehicles operated.
2. A Contracting State in respect of the implementation of this Agreement, unless the context otherwise defined therein shall, any term not defined in this Agreement, shall have the meaning set forth in the State where the tax legislation which forms the subject of this Agreement.
Article 4
RESIDENT
1. For the purposes of this Agreement, "a resident of a Contracting State" means: a) in the direction of Kuwait:
i) a natural person with domicile in Kuwait and the Kuwaiti citizen; and
ii) a company incorporated in Kuwait;
b) The case of Turkey, the Turkish legislation in accordance house, residence, registered office, business center or similar nature, any person who, under a tax liability due to any other criterion,
It refers.
2. For the purposes of paragraph 1, a Contracting State:
a) the Government of a Contracting State or a political subdivision or local authority; and
b) any institution established in that Contracting State, authorities, foundations, committees or other organizations, will cover.
3. When the provisions of paragraph 1 are therefore a real person either Contracting State in the resident status of the person shall be determined as follows: a) he shall be deemed a resident of the State in which a dwelling may be permanent;
b) If a dwelling if the person can remain both the State as well as permanent, the personal and the State in which the resident will be considered closer economic relations (center of vital interests); c) If the person does not center of vital interests is contained by the state determined, or both Contracting States also does not have a residence can be permanent, it shall be considered a resident of the Contracting State in which the home is wont to remain;
d) if that person if you have a habit of staying home either or both of the Contracting States in the State in such a house is not a concern, it shall be considered a resident of the State of which he is a national.
4. The provisions of paragraph 1 is due to a person other than an individual is a resident of both Contracting State also, that person shall be considered a resident of the Contracting State to the effective management of the center. In case of effective management can not be determined, the competent authorities of the Contracting States, for the purposes of this Agreement shall determine which of these persons will be considered a resident of the State by mutual agreement. Article 5
WORKPLACE
1. For the purposes of this Agreement, "permanent establishment" means a fixed place of business is wholly or partly carried out the business of an enterprise.
2. "Housing" refers in particular to encompass the following:
a) a place of management;
b) Branch;
c) The Bureau;
d) Plant;
e) a workshop;
f) a mine, an oil or gas well, a quarry or any other place where natural resources are extracted, and
g) a nine-month period in excess of an ongoing building site, construction or installation project.
3. notwithstanding the preceding provisions of this Article, "permanent establishment" shall be deemed to include the following points:
a) the maintenance of facilities, only the storage of goods or merchandise belonging to the enterprise, is used for the purposes of display or delivery;
b) the maintenance of a stock of goods or merchandise only of storage, display or delivery of retention order;
c) the maintenance of a stock of goods or merchandise only for the purpose of processing by another enterprise of the holding,
d) for a fixed place of work, the only attempt to purchase goods or merchandise or held for information gathering,
e) for a fixed place of work, with only a preparatory or auxiliary character for the enterprise, held for the conduct of any other business;
f) A combination of the collective activities occur upon execution of a fixed place of business through a preparatory or auxiliary character, provided that only a) to e) is held for one or more of the activities mentioned in subparagraphs.

4. paragraphs 1 and 2 shall notwithstanding the provisions of paragraphs of the acts of a person -5 paragraph of an independent status to apply agents except an enterprise and on behalf of a Contracting State in which it has the name of the enterprise ensuing contracting authority if the use of mutants of this authority; this person's activities referred to in paragraph 3 and the provisions of that paragraph is carried out through a fixed place according to this fixed place of business nature to bring operations and is not limited to these undertakings in respect of any activities undertaken by the State to attempt this person has a permanent establishment will be accepted. 5. A Contracting State only the other Contracting State in the business, a broker who in the ordinary course of their business, a general commission agent or independent status, carried out by any other agency in that State shall be deemed to have a permanent establishment. However, the activities of such an agent in the case of these undertakings completely exclusive of any calendar year, the person in this paragraph shall not be considered an agent of an independent status mentioned. 6. A company which is a resident of a Contracting State in the other Contracting State to a resident or the other Contracting State controls a company carrying on business or is controlled by it (whether through a permanent establishment or otherwise), any of the company a permanent establishment of the other It will create. Article 6

THE INCOME OBTAINED FROM REAL ESTATE ASSETS 1. Income derived from immovable property situated in the other Contracting State a resident of a Contracting State (including income from agriculture or forestry) may be taxed in that other State.
2. "immovable property", the term shall be defined according to the laws of the Contracting State included the assets. Terms in any case, property accessory to immovable property, agriculture and vehicles used in agriculture and forestry, all types of fisheries, rights related to real estate property will be applied to private law, real estate usufruct rights and mineral deposits, sources and other natural resources at an operation or operating rights arising from fixed or the rights to cover payments on variable; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1, the direct use of immovable property shall apply to income derived from the letting or use in any other form.
4. The provisions of paragraphs 1 and 3 paragraphs at the same time, an enterprise and to income derived from immovable property used for the performance of independent personal services shall also apply to income derived from real estate assets. Article 7
BUSINESS PROFITS
1. commercial profits of a Contracting State, carries on business through unless there is a business in the other Contracting State unless the enterprise shall be taxable only in that State. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in that other State only to be limited to the amount attributable to that permanent establishment. 2. paragraph 3 shall, without prejudice to, when a Contracting State on business through a permanent establishment situated in the other Contracting State, in both the Contracting States to this work, if this work under the same or similar conditions, the same or is completely separate in similar activities and if it were an independent enterprise and had won completely independent nature of the business enterprise that is what will create the profit, a gain of the same amount will be paid. 3. In determining the profits of a permanent establishment in the State in which the permanent establishment is situated or elsewhere, including general administration and management expenses, shall be allowed as deductions expenses for the workplace. However, the main center or other office on the use of patents or other rights by business enterprises Royalties in exchange for royalties, fees or other similar payments; the provision of specific services or management of commission payments made; given as a loan to the workplace, except for banking enterprises in exchange for money paid as interest expenses to be reduced (except for the reimbursement of actual expenses) will not be tolerated. 4. Office of the mere purchase of goods or merchandise for the enterprise business will therefore by no attributable profit.
5. Where profits include items of income when held separately in other Articles of this Agreement, the provisions of those Articles shall not be affected by the provisions of this Article. Article 8

SHIPPING AND AIR TRANSPORT
1. An enterprise in international traffic of ships, aircraft or road vehicles on the benefits which accrue from the business shall be taxable only in the Contracting State where the registered office of the enterprise.
2. The provisions of paragraph 1 at the same time, a partnership, a joint business will also be working or international operating agency or the participation in the profits from.
Article 9
ASSOCIATED ENTERPRISES
1. a) a Contracting State participates directly or indirectly in the management of the other Contracting State, when he joined, control or capital or b) the same persons participate directly or indirectly in the management of a Contracting State in the other Contracting State, when he joined, control or capital and in both cases also, the two enterprises in their commercial and financial relations made or imposed conditions when differ from those which would be made between independent enterprises, should be in one of these undertakings; but for those conditions that accrued, may be included in the profits of that enterprise and taxed accordingly. 2. A gain of one Contracting State of an enterprise can gain taxes accordingly to include the tax in that other Contracting State in the other Contracting State. The first-mentioned State were the same, though the prevailing conditions in the prevailing conditions of two independent undertakings between the two enterprises has claimed to be profits of an enterprise of earnings included in this manner and the other Contracting State in the other Contracting State such tax on the profits, if there is a justified conclusion that the fix the necessary adjustments will be made on. Adjustment, will be taken into consideration other provisions of this Agreement and shall consult with each other competent authorities of the Contracting States when required. Article 10
DIVIDENDS
1. Dividends paid to a resident of the other Contracting State by a company which is a resident of a Contracting State may be taxed in that other State.
2. However, such dividends may also be a resident of the Contracting State in which the company's pay and taxed according to the laws of that State; but if the resident is the beneficial owner of such dividends, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. 3. This article is used in "dividends" means income from shares, the dividend shares or jouissance rights, mining shares, providing participating in profits is not in the nature of the founders' shares or claims with respect to the income obtained from other rights distribution companies a resident of the State of legislation, taxation of shares the income derived from the same stock is treated as income derived from investment funds and other corporate rights and refers to income derived from investment trusts. 4. A Contracting State company earnings carrying on business through a permanent establishment situated in the other Contracting State, that after having been taxed by the establishment to the Contracting State in Article 7, be taxed in accordance with paragraph 2 on the remaining amount.
5. the beneficial owner of the dividends is a Contracting State, if the dividend-paying company is resident that carries on business through a permanent establishment situated in the other Contracting State and is effectively a link between this work and the events of acquiring such dividends, paragraphs 1 and paragraph 2 shall not apply . In this case, Article 7 shall apply.
Article 11
INTEREST
1. Born in a Contracting State and paid to a resident of the other Contracting State, may be taxed in that other State.
2. However, such interest may be taxed according to the Contracting was obtained state and that state's legislation, however, is the beneficial owner of the interest resident in question, the gross amount of the interest the tax so charged shall not exceed 10 per cent.
3. When used in this article, "interest" means, whether or not connected to the mortgage guarantee or borrower you know you recognize their right to participate in the profits of the public of the securities, income arising from all types of receivables and the income derived from the bonds or bills and counted Lending income according to the tax legislation of the State in which the income is earned It refers to all other income.
4. the beneficial owner of the interest is a Contracting State, if carries on business through a permanent establishment of the other Contracting State in the area where it obtained the interest and is effectively a link between this work and take payment of such interest, paragraphs 1 and paragraph 2 shall not apply. In this case, Article 7 shall apply.

5. A State itself, a political or administrative subdivision, a local authority or the interest paid by a resident of that State, shall be deemed to arise in that State. However, the person paying the interest to get a Contracting State to a resident or not, when a Contracting State in interest payments that cause the debt-creditor relationship is borne by a permanent establishment and the interest of this work because it has associated with, shall be deemed to arise in the State where the said interest work. 6. The amount of interest paid in exchange for receivables from real beneficiaries payer or because existing special relationship with any other person with both, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions shall apply only to the last-mentioned amount. In this case, an additional payment, taking into consideration other provisions of this Agreement shall be taxable according to the laws of each Contracting State. Article 12
Royalties are
1. A Contracting State arising in the other Contracting State and paid to a resident of intangible royalties, may be taxed in that other State.
2. However, these royalties are taxable according to the Contracting State in which they arise and that State's legislation, however, if there is the beneficial owner of such resident, royalties, will be taken as this tax shall not exceed 10 per cent of the gross amount of the royalties.
3. When used in this Article "royalties" to the term literary including movies and tapes used for radio and television broadcasting, artistic, scientific all kinds of copyright, of any patent, trade mark, design or model, plan, secret formula or use of the production method, or the right to use covers all types of payments made in return.
4. the beneficial owner of the royalties is a Contracting State, if carries on business through a situated in the other Contracting State in which he obtained such price workplace or a resident of Turkey, is found in self-employed activities through a fixed Located in Kuwait and said the price of the paid the right or property is effectively a link between such permanent establishment or fixed base, and paragraph 2 of Article 1 shall not apply. In this case, as the case of Article 7 or Article 15 shall apply. 5. A Contracting State itself, a political or administrative subdivision, a local authority or of the royalties paid by a resident of that State shall be deemed to arise in that State. However, paying the royalties person, you get a Contracting State to a resident or not, has in a Contracting State royalties payment to why a permanent establishment or a fixed base with when and royalties in connection with which liability royalties are borne by such permanent establishment or fixed base, the royalties in question royalties of the State in which the permanent establishment or fixed base shall be deemed to arise. 6. Use the amount of right or information for royalties paid in exchange for royalties, between the beneficial owner and the payer, or because of a special relationship between another person and both of the payer in the absence of such a relationship and exceeds the amount which would have been agreed between the actual beneficiaries, provisions of this Article It shall apply only to the last-mentioned amount. In this case, an additional payment, due regard being had to the other provisions of this Agreement shall remain taxable according to the laws of each Contracting State. Article 13
CAPITAL GAINS
1. Mukîmîne of a Contracting State, situated in the other Contracting State, and Article 6 of the gains derived from the alienation of immovable property referred to, may be taxed in that other State.
2. A Contracting State of the disposal of a fixed place of immobile assets that other Contracting State owned a business, including commercial presence marketable assets or a Contracting State a resident of the other Contracting State uses in order to perform an independent professional activity Gains, this establishment (alone or all teşübbüsl together) or including gains from the disposal of fixed base, may be taxed in that other State. 3. ship operated in international traffic, aircraft or road vehicles or such ships, aircraft or by road vehicles from the alienation of movable property pertaining to the operation Gains shall be taxable only in the Contracting State in which the registered office of the undertaking.

4. 1, 2 and 3 gains from the alienation of any property other than that referred to in the third paragraph shall be taxable only in the Contracting State of which he is a resident of the disposal of. Article 14
WEALTH
1. A resident of the Contracting State of which consist of immovable property referred to in Article 6 of the other Contracting State in which wealth, may be taxed in that other State.
2. A Contracting State teşübbü of the other Contracting State owned an establishment actively involved movable property or from a Contracting State a resident of the other Contracting State independent personal services that used to perform a fixed place of wealth consists of movable property, that other State may be taxed.
3. ship operated in international traffic, aircraft and their road vehicles and such ships, aircraft and consisting of movable property pertaining to the operation of road vehicles fortune shall be taxable only in the Contracting where the registered office is attempting State. 4. All other elements of fortune of a resident of a Contracting State shall be taxable only in that State.
Article 15
Independent Personal Services
1. Income derived by a Contracting State a resident of the professional activity or from his other activities of an independent character, this person unless you have a fixed base regularly available to perform their activities in the other Contracting State shall be taxable only in that State. If he has such a fixed base, only the income attributable to that fixed base may be taxed in that other State in question. 2. "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities, as well as the doctors, lawyers, engineers, architects, dentists and the independent activities of accountants.
Article 16
ASSOCIATED ACTIVITIES
1. 17, 19, 20 and Article 21 of the provisions for a service hence wages earned in a Contracting State a resident of wages and other similar remuneration, that unless the employment is exercised in the other Contracting State shall be taxable only in the first-mentioned State. If the services are rendered in that other State may be taxed in that other State revenues derived therefrom.
2. Notwithstanding the provisions of paragraph 1, a resident of the Contracting State where the income received in respect of an employment exercised in the other Contracting State, if
a) persons who obtain income in that other State in the calendar year concerned if one or several at a time, not exceeding in the aggregate 183 days, and
b) the remuneration is paid by an employer who is not a resident of that other State or on behalf of an employer, and
c) Payment shall be taxable only in the first-mentioned State is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, a ship operated in international traffic, aircraft or road vehicles in the performance of a service is thus income, the registered office of the enterprise may be taxed in the Contracting State. Article 17
MADE PAYMENTS TO DIRECTORS
A resident of the Contracting State, a resident of the other Contracting State of a company's board of directors fees and similar payments derived by being taxed in that other State.
Article 18
ARTISTS AND SPORTSMEN
1. 15 and Article 16 of the Notwithstanding the provisions of a Contracting State as a theater, motion picture, radio or television artist, a musician or an athlete in the other Contracting State exercised in the income from his personal activities of this nature, that other State may be taxed.
2. An artist or an athlete to perform to the income arising from activities of this nature to the entertainer or sportsman himself but to another person, that income 7, 15 and bound by the provisions of Article 16 notwithstanding the artist or taxed in the Contracting State in which the performance of the athlete's activities.
3. The artists or sportsmen in a Contracting State in their income due to the activities they perform, the visit to this state substantially the other Contracting State, a political subdivision or local authority thereof is supported by public funds, Article 1 and paragraph 2 shall not apply.
Article 19
PENSIONS

Article 20 1. The provisions of paragraph 1, salaries, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State shall be taxable only in that State. These provisions also provide a lifetime of a Contracting State shall also apply to income residents. The fiasco of 2 to compensate personal losses, pensions paid by a Contracting State or its political subdivisions and provided a lifetime income with other periodical or occasional payments are taxable only in that State.
Article 20
PUBLIC SERVICE
1. A Contracting State, and therefore a public service to a political subdivision or local administrations in respect of services provided by a real person, that State, payments of its political subdivisions or local authorities or by them established by funds, including the pension shall be taxable only in that State.
2. A Contracting State itself, a political subdivision or local services associated with commercial activities carried out by the administration and the pension payments made in exchange for 16, 17 and Article 19 shall apply.
Article 21
TEACHERS AND STUDENTS
1. The nationals of a Contracting State in the other Contracting State in the income of a student or apprentice who is the sole purpose of education or vocational training, in order to provide education or vocational training payments from sources outside that other State may not be taxed in that other State.
2. Likewise, a Contracting of citizens of the State and the other Contracting State for a period or periods not exceeding two years, especially a teacher or faculty member who in order to make teaching or scientific research, and income derived from sources outside that other State, from tax in that other State It shall be exempt.
3. A student or trainee who is a national of a Contracting State in the other Contracting State to obtain practical experience related to education or profession, a calendar year shall not exceed 183 days in a period or periods in the income derived by the services that perform, it will not be taxed in that other State. Article 22
OTHER INCOME
Resident of a Contracting State, where you were born is born, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Article 23
PUBLIC AND CORPORATE INCOME
Without wishing to be bound by the provisions of Article 11, and born in a Contracting State,
a) the government of the other Contracting State, a political subdivision or local authority;
b) (a) referred to in subparagraph a of all state authorities, the Central Bank, institutions, foundations, development agencies or funds or other financial institution,
c) established in accordance with the laws in force in the other Contracting State, all of the capital to (a) or (b) a company owned by the person or persons specified in clauses; or
d) the main center of the capital and all of the other Contracting State in an institution that is provided with the government of this State or any other State alone
interest paid shall be taxable only in the other Contracting State.
Article 24
ELIMINATION OF DOUBLE TAXATION
1. If there is provision to the contrary in this Agreement, the laws in force in the Contracting States concerning taxation will continue to be implemented.
2. Double taxation shall be avoided in accordance with the following provisions.
a) in the direction of Kuwait:
A Kuwaiti resident, when provisions of this Agreement in accordance with Turkey and when they earn an income that can be taxed in Kuwait or have wealth, Kuwait, the resident from the tax on the income or wealth, Turkey income or allow an equal amount of offsetting the tax paid on wealth It will be. However, such deduction for taxable income or wealth in Turkey will exceed the calculated amount of tax on income or wealth in Kuwait before the deduction.
b) The case of Turkey:

A resident of Turkey, when the provisions of this Agreement in accordance with Kuwait and when they earn an income that can be taxed in Turkey or have a fortune, Turkey, reserve Turkish tax legislation provisions concerning the deduction of foreign taxes prejudice to that resident from the tax on the income or wealth, Kuwait it will also allow the deduction of an amount equal to the tax paid on income or wealth. However, such deduction, taxable income in Kuwait or attributed to fortune, will not exceed the income computed in Turkey before the deduction or the amount of tax on wealth. 3. In accordance with the law of a Contracting State, taxes covered by this Agreement if the exemption or reduction is kept for a certain period of time, exempted or downloaded from these taxes will be considered as paid for the purposes of the preceding paragraph.
Article 25
NON-DISCRIMINATION
1. A Contracting State citizens of the other Contracting State, that State's citizens are or may be faced with the same conditions taxation or any requirement related liability or a heavier taxation or will be subject to the associated liability.
2. A business owned enterprise of a Contracting State in the other Contracting State, the other States, according to that other State carrying on the same activities of the enterprise will be faced with less favorable taxation.
3. No provision of this Article, a Contracting State the personal allowances for its own residents by reason of their personal or family situation applies, the tax base and discounts will also have to be understood in terms of the other Contracting State resident.
4. No provision of this Article, a resident of a Contracting State to its own citizens will not affect the right to apply for an exemption or reduction in taxation. This paragraph shall not apply in whole or in part of the capital of the company to a real person with other Contracting State citizenship.
Article 26
EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States, as long as the mismatch with the knowledge or agreement necessary for the execution of this Agreement, the information will hold subject to changes that are necessary for the implementation of domestic legislation related to taxes covered by this Agreement scope. Any information received by a Contracting State, that State will be kept confidential, such as information obtained under the domestic legislation and to only the taxes specified in this Agreement tahukkuk or with charged with or enforcement or criminal or deal with complaints and appeals in this matter the person in charge or to the authorities (judicial authorities and including administrative bodies) can be given. Such persons or authorities shall use such information only for such purposes. These persons or authorities may disclose the information in public court proceedings or in judicial decisions. 2. The provisions of paragraph 1, in no way a Contracting State: a) to carry out administrative measures at variance with that or the other Contracting State legislation or administrative practice;
b) that or the other Contracting State legislation or provide information which is not obtainable under normal administrative procedures, or c) Any commercial, industrial, or professional secret or trade process, which makes public information or publicity not falling contrary to public order
It can not be interpreted in a way that puts obligations.
Article 27
MUTUAL AGREEMENT PROCEDURE
1. A Contracting State, when it reached the conclusion Contracting State where one or both of the procedures of taxation created or will not fall in accordance with the provisions of this Agreement for itself, it depends on the State of the remedies provided by the domestic law without the competent authority of the Contracting State of which the events of the resident or the status of the 25th If the substance falls according to paragraph 1, where citizens of the Contracting State of which the competent authority. 2. The competent authority, if it deems appeal is justified and does not find a satisfactory solution on its own, in order to improve, we can not tax in question does not comply with this Agreement, the event will endeavor to resolve by mutual agreement procedure with the competent authority of the other Contracting State.

3. The competent authorities of the Contracting States, any difficulties or doubts arising as to the interpretation or application of this Agreement shall endeavor to resolve by mutual agreement. The authorities at the same time, resulting in cases not provided for in the Agreement may also consult together for the elimination of double taxation. 4. The competent authorities of the Contracting States may communicate directly with each other to reach agreement on the issues specified in the preceding paragraph. When the verbal exchange of views is deemed necessary for reaching an agreement, these negotiations may be conducted through a Commission consisting of representatives of the competent authorities of the Contracting States.
Article 28
Diplomatic and Consular Officers are
The provisions of this Agreement, diplomats and under the general rules of international law and the provisions of special agreements will not affect the financial privileges of consular officers.
Article 29
MISCELLANEOUS PROVISIONS
1. The competent authorities of the Contracting States shall mutually agree on arrangements for the implementation of the restrictions set forth in the preceding article and exemptions.
2. This Agreement resident of a Contracting State in the other Contracting State of its domestic legislation with the regulations and administrative practices provided in accordance with the tax and investment incentives will not affect the right to benefit from exemptions and reductions. Article 30
EFFECTIVENESS
1. Each of the Contracting State, this is the completion of the necessary procedures for the entry into force of the Agreement shall notify the other. This Agreement shall enter into force on the date of the later of these notifications.
2. Agreement in both Contracting States: a) the year in which the agreement was signed January 1 st day or more after taxes for the taxable periods beginning,
b) the year in which the agreement was signed January 1st day or later that paid dividends, interest and royalties will express provision for taxes withheld at source on.
Article 31
DURATION AND TERMINATION
This agreement indicates the intention of five will remain in force for a period of and after the end of the first or subsequent periods by one Contracting State to terminate the Agreement in writing six months before until terminated by a notice shall remain in force for the same period or periods.
In this case, the agreement, both Contracting States as well:
a) the year following the year in which notice of termination January to tax for any taxable year beginning on or after the first day;
b) the first day of January of the year following the year in which the notice of termination or later paid dividends, interest and royalties will express provision for taxes withheld at source on.
IN WITNESS WHEREOF the undersigned, duly authorized representatives of the two States have signed this Agreement and affixed their seals thereto.
Turkish, Arabic, and equally applicable to all three texts in the English language, 1997 Hijri corresponding to the sixth day of October, which was held in Kuwait on the fifth day of the month is Cemadilah 1418.
In case of differences between the texts, the English text shall prevail.

ON BEHALF OF THE REPUBLIC OF TURKEY ON BEHALF OF THE STATE OF KUWAIT Isin Celebi Nasser A. Al-Rouen from the Minister of State, Deputy Prime Minister and Finance Minister


PROTOCOL
Republic of Turkey, the State of Kuwait in 1997, which corresponds to the sixth day of October Hijri 1418 Cemadilah fifth day in Kuwait month Income and Wealth Taxes during the signing of the Double Taxation Agreement, have agreed to be an integral part of the Agreement, the following provisions.
1 7th for the substance:
in terms of paragraph 1 of this Article, industrial, commercial or industrial use or right to use scientific equipment, all forms of consideration paid in exchange for the use or right of use of commercial or scientific experience-based knowledge will be considered as attempted earnings will be applied Article 7 provisions. 2. 10, in relation to Article 11 and 12:
10, regarding 11 and Article 12 on the "real beneficiary" means dividends from a third country resident of meat from Turkey or Kuwait, interest and royalties are to be interpreted as benefiting from the advantages of this Agreement, but this limit in any way be It is understood not apply to residents of the Contracting States.
3. As regards Article 20:

A real person, Kuwait Airlines, or the State on ships owned and equivalent exercised its services due to payments made in Turkish institutions or ship shall be considered within the scope of Article 20, therefore, the provisions relating to public service.
4. With regard to Article 23 shall: (d) In accordance with me, "main office", to express the effective management and exemptions, Kuwait this subparagraph shall be applied at the rate of participation in the capital of the said organization.
IN WITNESS WHEREOF the undersigned, duly authorized representatives of the two States have signed this Protocol and affixed their seals thereto.
Turkish, Arabic, and equally applicable to all three texts in the English language in 1997 which corresponds to the sixth day of October 1418 Hijri Cemadilah fifth day of the month is held in Kuwait.
In case of differences between the texts, the English text shall prevail.
ON BEHALF OF THE STATE OF KUWAIT ON BEHALF OF THE REPUBLIC OF TURKEY
Isin Celebi Nasser A. Al-Rouen from the Minister of State, Deputy Prime Minister and Finance Minister