Schedule AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
The United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey;
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains:
Have agreed as follows:
- ARTICLE 1Personal scope
- ARTICLE 2Taxes covered
- ARTICLE 3General definitions
- ARTICLE 4Residence
- ARTICLE 5Permanent establishment
- ARTICLE 6Income from immovable property
- ARTICLE 7Business profits
- ARTICLE 8International transport
- ARTICLE 9Associated enterprises
- ARTICLE 10Dividends
- ARTICLE 11Interest
- ARTICLE 12Royalties
- ARTICLE 13Capital gains
- ARTICLE 14Independent personal services
- ARTICLE 15Dependent personal services
- ARTICLE 16Directors' fees
- ARTICLE 17Artistes and athletes
- ARTICLE 18Pensions
- ARTICLE 19Government service
- ARTICLE 20Students, apprentices and trainees
- ARTICLE 21Teachers
- ARTICLE 22Other income
- ARTICLE 23Elimination of double taxation
- ARTICLE 24Non-discrimination
- ARTICLE 25Mutual agreement procedure
- ARTICLE 26Exchange of information
- ARTICLE 27Diplomatic agents and consular officers
- ARTICLE 28Entry into force
- ARTICLE 29Termination