Turkish VTS Guides (Tr)

Turkish VTS Guides (Eng)



Double Taxation

BILATERAL AGREEMENTS TO AVOID DOUBLE TAXATION
 (AS OF 01/12/2007)

  State Concerned Date of Signature Date & number of
 Official Gazette
Date of Vlidity Date of Application
1) Austria 03/11/1970 01/08/1973 - 14612 24/09/1973 01/01/1974
2) Norway 16/12/1971 21/12/1975 - 15445 30/01/1976 01/01/1977 (7)
3) South Korea 24/12/1983 02/10/1985 - 18886 25/03/1986 01/01/1987
4) Jordan 06/06/1985 15/07/1986 - 19165 03/12/1986 01/01/1987
5) Saudi Arabia 11/01/1989 02/07/1990 - 20566 09/08/1990 01/01/1987 (1)
6) Tunisia 02/10/1986 30/09/1987 - 19590 28/12/1987 01/01/1988
7) Romania 01/07/1986 21/08/1988 - 19906 15/09/1988 01/01/1989
8) Holland 27/03/1986 22/08/1988 - 19907 30/09/1988 01/01/1989
9) Pakistan 14/11/1985 26/08/1988 - 19911 08/08/1988 01/01/1989
10) England 19/02/1986 19/10/1988 - 19964 26/10/1988 01/01/1989
11) Finland 09/05/1986 30/11/1988 - 20005 30/12/1988 01/01/1989 (7)
12) North Cyprus 22/12/1987 26/12/1988 - 20031 30/12/1988 01/01/1989 (2)(7)
13) Francey 18/02/1987 10/04/1989 - 20135 01/07/1989 01/01/1990
14) Germany 16/04/1985 09/07/1986 - 19159 31/12/1989 01/01/1990 (3)
15) Swiss 21/01/1988 30/09/1990 - 20651 18/11/1990 01/01/1991 (7)
16) Belgium 02/06/1987 15/09/1991 - 20992 08/10/1991 01/01/1992 (4)
17) Denmark 30/05/1991 23/05/1993 - 21589 20/06/1993 01/01/1991 (7)
18) taly 27/07/1990 09/09/1993 - 21693 01/12/1993 01/01/1994
19) Japan 08/03/1993 13/11/&1994 - 22110 28/12/1994 01/01/1995
20) U/A/E/ 29/01/1993 27/12/1994 - 22154 26/12/1994 01/01/1995 (5)
21) Hungary 10/03/1993 25/12/1994 - 22152 09/11/1995 01/01/1993
22) Kazakhstan 15/08/1995 08/11/1996 - 22811 18/11/1996 01/01/1997
23) Macedonia 16/06/1995 07/10/1996 - 22780 28/11/1996 01/01/1997
24) Arnavutluk 04/04/1994 05/10/1996 - 22778 26/12/1996 01/01/1997
25) Algeria  02/08/1994 30121996 - 22863 30/12/1996 01/01/1997
26) Mongolia 12/09/1995 30/12/1996 - 22863 30/12/1996 01/01/1997
27) India 31/01/1995 30/12/1996 - 22863 30/12/1996 01/01/1994
28) Malesia 27/09/1994 30/12/1996 - 22863 31/12/1996 01/01/1997
29) Egypt 25/12/1993 30/12/1996 - 22863 31/12/1996 01/01/1997
30) China 23/05/1995 30/12/1996 - 22863 20/01/1997 01/01/1998
31) Polond 03/11/1993 30/12/1996 - 22863 01/04/1997 01/01/1998
32) Turkmenia 17/08/1995 13/06/1997 - 23018 24/06/1997 01/01/1998 (6)
33) Azerbaijan 09/02/1994 27/06/1997 - 23032 01/09/1997 01/01/1998
34) Bulgaria 07/07/1994 15/09/1997 - 23111 17/09/1997 01/01/1998
35) Uzbekistan 08/05/1996 07/09/1997 - 23103 30/09/1997 01/01/1997
36) U/S/A/ 26/03/1996 31/12/1997 - 23217 19/12/1997 01/01/1998
37) Belerus 24/07/1996 22/04/1998 - 23321 29/04/1998 01/01/1999
38) Ukraine 27/11/1996 22/04/1998 - 23321 29/04/1998 01/01/1999
39) Israel 14/03/1996 24/05/1998 - 23351 27/05/1998 01/01/1999
40) Slovakia 02/04/1997 03/10/1999 - 23835 02/12/1999 01/01/2000
41) Kuwait 06/10/1997 28/11/1999 - 23890 13/12/1999 01/01/1997
42) Russia 15/12/1997 17/12/1999 - 23909 31/12/1999 01/01/2000 (7)
43) Indonesia 25/02/1997 15/02/2000 - 23965 06/03/2000 01/01/2001
44) Lithuania 24/11/1998 10/05/2000 - 24045 17/05/2000 01/01/2001
45) Croatia 22/09/1997 10/05/2000 - 24045 18/05/2000 01/01/2001
46) Moldova 25/06/1998 25/07/2000 - 24120 28/07/2000 01/01/2001
47) Singapore 09/07/1999 18/07/2001 - 24466 27/08/2001 01/01/2002 (7)
48) Krgzistan 01/07/1999 12/12/2001 - 24611 20/12/2001 01/01/2002
49) Tajikistan 06/05/1996 24/12/2001 - 24620 26/12/2001 01/01/2002
50) Sudan 26/08/2001 17/09/2003 - 25232 31/01/2005 01/01/2006
51) Czech Rep/ 12/11/1999 15/12/2003 - 25317 16/12/2003 01/01/2004
52) Spian 05/07/2002 18/12/2003 - 25320 18/12/2003 01/01/2004
53) Bangladesh 31/10/1999 15/12/2003 - 25317 23/12/2003 01/01/2004 (7) 
54) Lithuania 03/06/1999 22/12/2003 - 25324 23/12/2003 01/01/2004
55) Slovenia 19/04/2001 23/12/2003 - 25325 23/12/2003 01/01/2004
56) Greece 02/12/2003 02/03/2004 - 25390 05/03/2004 01/01/2005
57) Syria 06/01/2004 28/06/2004 - 25506 21/08/2004 01/01/2005
58) Thailand 11/04/2002 08/01/2005 - 25694 13/01/2005 01/01/2006
59) Luxembourg 09/06/2003 08/01/2005 - 25694 18/01/2005 01/01/2006
60) Estonia 25/08/2003 04/07/2004 - 25512 21/02/2005 01/01/2006
61) Iran 17/06/2002 09/10/2003 - 25254 27/02/2005 01/01/2006
62) Morocco 07/04/2004 22/06/2005 - 25853 18/07/2006 01/01/2007
63) Lebanon 12/05/2004 17/08/2006 - 26262 21/08/2006 01/01/2007
64) South Africa Rep 03/03/2005 20/11/2006 - 26352 06/12/2006 01/01/2007
65) Portugal 11/05/2005 15/12/2006 - 26377 18/12/2006 01/01/2007
66) Serbia - Montenegro 12/10/2005 08/08/2007 - 26607    10/08/2007 01/01/2008
67) Ethiopia 02/03/2005 09/08/2007 - 26608 14/08/2007 01/01/2008
68) Bahrain 14/11/2005 21/08/2007 - 26620 02/09/2007 01/01/2008 (7)
69) Qatar 25/12/2001 05/02/2008 - 26778 11/02/2008 01/01/2009 
70) Bosnia -Herzegovina 16/02/2005 08/04/2007 - 26487 18/09/2008 01/01/2009
 

1- Agreement shall be applied only to taxes received because of air transportation facilities of agreed states.

2- Agreements article 5 , paragraph 2 item (h) paragraph 2 came into force about profits and incomes which will not to be taxed in an agreed state for taxin periods beginning from 1.1.1987 in accordance with article 11, paragraph 3, item (c) and article 14, paragraph 2

3- Juricdictions of agreement pertaining to sea and air transportation is begun to be applied from 1.1.1983

4- Agreement shal be applied to received taxes upon obtained incomes from 1.1.1987 with respect to profits provided from operating planes in international traffic.

5- Agreement shall be applied to obtained interest incomes because of deposit account which is opened for incomes which are obtained from air transportation facility from 1.1.1988 and this profits.

6- Juricdictions of agreement shall be applied from 1.1.1998 with respect to being contractor.

7- 50% reduction.


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