Agreement

between the Kingdom of Denmark and the Republic of Turkey for the avoidance of double taxation and the prevention af fiscal evasion with respect to taxes on income

The Government of the Kingdom of Denmark and the Government of 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, have agreed as follows:

Article 1
Personal scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2
Taxes covered

1. 1.This Agreement shall apply to taxes on in­come imposed on behalf of each Contracting State or of its political subdivisions or local aut­horities, irrespective of the manner in which they are levied.
2. 2.There shall be regarded as taxes on income all taxes imposed on total income, or on ele­ments of income including taxes on gains from the alienation of movable or immovable pro­perty, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3. The existing taxes to which the Agreement shall apply are, in particular:

1. a)in the case of Turkey:
   1. i)the income tax (gelir vergisi);
   2. ii)the corporation tax (kurumlar vergisi);
   3. iii)the levy on behalf of the fund for the support of the defense industry (Sa­vunma Sanayii Destekleme Fonu);
   4. iv)the levy on behalf of the fund for the encouragement of social charity and solidarity (Sosyal Yardimlasma ve Dayanismayi Tesvik Fonu); and
   5. v)the levy on behalf of the fund for busi­ness apprentices and for the improve­ment and enlargement of the vocatio­nal and technical training (Ciraklik, Mesleki ve Teknik Egitimi Gelistirme ve Yayginlastirma Fonu);

(hereinafter referred to as “Turkish Tax”);

Article 3

General definitions

1. For the purposes of this Agreement, unless the context otherwise requires:

1. a)i) the term “Turkey” means the Turkish territory, territorial waters, continental shelves and exclusive economic zones delimited by mutual agreement between the parties concerned.

ii) the term “Denmark” means the King­dom of Denmark including the territori­al sea and any area outside the territorial sea of Denmark which in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights with res­pect to the exploration and exploitation of the natural resources of the sea-bed or its subsoil and the superjacent waters and with regard to other activities for the economic exploitation and exploration

of the area; the term does not comprise the Faroe Islands and Greenland;

1. a)the terms “a Contracting State” and “the ot­her Contracting State” mean Turkey or Denmark as the context requires;
2. b)the term “lax” means any tax covered by Ar­ticle 2 of this Agreement;
3. c)the term “person” includes an individual, a company and any other body of persons;
4. d)the term “company” means any body cor­porate or any entity which is treated as a bo­dy corporate for tax p urposes;
5. e)the term “legal head office” means in the ca­se of Turkey the Registered Office under the Turkish Code of Commerce and in the case of Denmark the place of incorporation un­der Danish law;
6. f)the term “national” means:
   1. i)all individuals possessing the nationality of a Contracting State ;
   2. ii)all legal persons, partnerships and asso­ciations deriving their status as such from the laws in force in a Contracting State;
   3. g)the terms “enterprise of a Contracting Sta­te” and “enterprise of the other Contracting State” mean respectively an enterprise car­ried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
   4. h)the term “competent authority” means:
      1. i)in Turkey, the Minister of Finance and Customs or his authorised representati­ve;
      2. ii)in Denmark, the Minister for Taxation or his authorised representative;
      3. i)the term “international traffic” means any transport by a ship, an aircraft or a road ve­hicle operated by a Turkish or Danish enter­prise, except when the ship, aircraft or road vehicle is operated solely between places si­tuated in the territory of Turkey or of Den­mark.
      4. 1.As regards the application of this Agre­ement by a Contracting State any term not defi-

folger af sammenhamgen, ethvert udtryk, som ikke er defineret deri, tilfegges den betydning, som det har i denne stats lovgivning om de skatter, hvorpS overenskomsten finder anven- delse.

Artikel 4

Skattemoessigt hjemsted

1. I denne overenskomst betyder udtrykket »en person, der er hjemmehorende i en kontra- herende stat« enhver person, som i henhold til lovgivningen i denne stat er skattepligtig der pd grund af hjemsted, bopael, »lovm»ssige hoved- kontor«, ledelsens saede eller ethvert andet lig- nende kriterium.

2. I tilfelde, hvor en fysisk person efter be- stemmelseme i stykke 1 er hjemmehorende i begge de kontraherende stater, bestemmes hans status efter folgende regler:

1. a)han skal anses for at vaere hjemmehorende i den stat, i hvilken han haren fast bolig til sin r&dighed; hvis han har en fast bolig til sin r&dighed i begge stater, skal han anses for at vasre hjemmehorende i den stat, med hvil­ken han har de stcerkeste personlige og oko- nomiske forbindelser (midtpunkt for sine livsinteresser);
2. b)hvis det ikke kan afgores, i hvilken stat han har midtpunkt for sine livsinteresser, eller hvis han ikke har en fast bolig til sin r&dig- hed i nogen af staterne, skal han anses for at vsere hjemmehorende i den stat, i hvilken han saedvanligvis har ophold;
3. c)hvis han sasdvanligvis har ophold i begge stater, eller hvis han ikke har s&dant ophold i nogen af dem, skal han anses for at vaere hjemmehorende i den stat, i hvilken han er statsborger;
4. d)er han statsborger i begge stater, eller er han ikke statsborger i nogen af dem, skal de kompetente myndigheder i de kontraheren­de stater afgore sporgsmdlet ved gensidig af- tale.

3.1 tilfelde, hvor en ikke fysisk person efter bestemmelserne i stykke 1 er hjemmehorende i begge de kontraherende stater, skal den anses for at vasre hjemmehorende i den stat, i hvilken dens virkelige ledelse har sit ssede. Hvis en s3- dan person imidlertid harsaedet for dens virke­lige ledelse i en stat og dens »lovmtessige ho- vedkontor« i den anden stat, skal de kompeten­te myndigheder i de kontraherende stater ved ned therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that State concerning the taxes to which the Agreement applies.

Article 4 Resident

1. For the purposes of this Agreement, the term ‘’resident of one of the States” means any person who, under the laws of that State, is li­able to tax therein by reason of his domicile, re­sidence, legal head office, place of manage­ment or any other criterion of a similar nature.

2. Where by reason of the provisions of para­graph 1 an individual is a resident of both Con­tracting States, then his status shall be determi­ned as follows:

1. a)he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent ho­me available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
2. b)if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi­dent of the Contracting State in which he has an habitual abode;
3. c)if he has an habitual abode in both Contrac­ting States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
4. d)if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of para­graph 1, a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situ­ated. However, where such person has its place of effective management in one of the States and its legal head office in the other State, then the competent authorities of the Contracting

gensidig aftale afgore, i hvilken stat personen skai anses for at vaere hjemmehorende i over- enskomstens forstand.

States shall determine by mutual agreement the State of which the person shall be deemed to be a resident for the purposes of this Agreement.

Artikel 5
Fast driftssted

1. I denne overenskomst betyder udtrykket »fast driftssted« et fast forretningssted, gennem hvilket et foretagendes virksomhed helt eller delvis udoves.

‘2. Udtrykket »fast driftssted« skal navnlig omfatte:

1. a)etsted,hvorfraetforetagendeledes;
2. b)enfilial;
3. c)etkontor;
4. d)enfabrik; .
5. e)et vaerksted; og
6. f)en mine, en olie- eller gaskilde, et stenbrud eller ethvert andet sted, hvor naturforekom- ster udvindes.

3. Et bygnings-, anlaegs-, samle- eller monte- ringsarbejde udgor kun et fast driftssted, hvis det varer mere en 6 rnSneder.

4. Uanset de foranst&ende bestemmelser i denne artikel skal udtrykket »fast driftssted« anses for ikke at omfatte:

1. a)anvendelsen afindretninger udelukkende til oplagring, udstilling eller udlevering af va­rer tilhorende foretagendet;
2. b)opretholdelsen af et varelager, tilharende foretagendet, udelukkende til oplagring, udstilling eller udlevering;
3. c)opretholdelsen af et varelager, tilhorende foretagendet, udelukkende til bearbejdelse hos et andet foretagende;
4. d)opretholdelsen af et fast forretningssted udelukkende for at foretage indkob af varer eller indsamle oplysningertil foretagendet;
5. e)opretholdelsen af et fast forretningssted udelukkende for at udove enhver anden virksomhed for foretagendet, der er af for- beredende eller hjselpende karakter;
6. f)opretholdelsen af et fast forretningssted udelukkende til samtidig udovelse af flere af de i litra a) – e) nasvnte virksomheder, forud- sat, at det faste forretningssteds samlede

Article 5

Permanent establishment

1. For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term “permanent establishment” includes especially:

1. a)a place of management;
2. b)a branch;                                 . .
3. c)an office;
4. d)a factory;
5. e)a workshop;

0 a mine, an- oil or gas well, a quarry or any other place of extraction of natural resour­ces.

3. A building site, a construction, assembly or installation project constitutes a permanent establishment only if it lasts more than six months.

4. Notwithstanding the preceding provisions of this Article, the term “permanent establish­ment” shall be deemed not to include:

1. a)the use of facilities solely for the purpose of storage, display or delivery of goods or mer­chandise belonging to the enterprise;
2. b)the maintenance of a stock of goods or mer­chandise belonging to the enterprise solely for the purpose of storage, display or delive­ry:
3. c)the maintenance of a stock of goods or mer­chandise belonging to the enterprise solely for the purpose of processing by another en­terprise ;
4. d)the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
5. e)the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparato­ry or au xiliary character;

0 the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e), provi­ded that the overall activity of the fixed pla­ce of. business resulting from this combina-

virksomhed, der er resultat heraf, er af for- beredende eiler hjselpende karakter.

5. Uanset bestemmelseme i stykke 1, 2 og 3 skal i tiifaelde, hvor en person – der ikke er en sSdan uafhrengig reprsesentant, som omhand- les i stykke 6 – handler i en kontraherende stat pd vegne et foretagende i den anden kontrahe­rende stat, dette foretagende anses for at have et fast driftssted i den ferstnrevnte kontraheren­de stat med hensyn til hele den virksomhed, som denne person pStager sig for foretagendet, hvis denne person:

1. a)har og saedvanligvis udover i denne stat en fuldmagt til at indg& aftaler i foretagendets navn, medmindre denne persons virksom­hed er begramset til s&danne forhold, som er nrevnt i stykke 4, og som, hvis de var udovet gennem et fast forretningssted, ikke ville go­re dette faste forretningssted til et fast drifts­sted efter bestemmelseme i ntevnte stykke; eller
2. b)ikke har nogen s&dan fuldmagt, men ssed- vanligvis opretholder i den forstneevnte stat et varelager, hvorfra han regelmsessigt leve- rer varer p§ foretagendets vegne.
3. 6.Et foretagende i en kontraherende stat skal ikke anses for at have et fast driftssted i den an­den kontraherende stat, blot fordi det driver er- hvervsvirksomhed i denne anden stat gennem en masgler, kommissionser eller anden uafhsen- gig reprsesentant, forudsat at disse personer handler inden for deres ssdvanlige erhvervs- virksomheds rammer.
4. 7.Den omstaendighed, at et selskab, der er hjemmehorende i en kontraherende stat, be- hersker eller beherskes af et selskab, der er hjemmehorende i den anden kontraherende stat, eller som (enten gennem et fast driftssted eller pS anden mSde) udover erhvervsvirksom- hed i denne anden stat, skal ikke i sig selv med- fore, at et af de to selskaber anses for et fast driftssted for det andet.

Artikel 6

Indkomst af fast ejendom

1. Indkomst, som en person, der er hjemme­horende i en kontraherende stat, oppebasrer af fast ejendom (herunder indkomst af land- eller skovbrug), der er beliggende i den anden kon­traherende stat, kan beskattes i denne anden stat.

tion is of a preparatory or auxiliary charac­ter.

5. Notwithstanding the provisions of para­graphs 1,2 and 3, where a person – other than an agent of independent status to whom para­graph 6 applies – is acting in a Contracting Sta­te on behalf of an enterprise of the other Con­tracting State, that enterprise shall be deemed to have a permanent establishment in the first- mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:

1. a)has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business would not make this fixed place of business a permanent esta­blishment under the provisions of that para­graph; or
2. b)has no such authority, but habitually main­tains in the first-mentioned State a stock of goods or merchandise from which he regu­larly delivers goods or merchandise on be­half of the enterprise.

6. An enterprise of a Contracting State shall not be deemed to have a permanent establish­ment in the other Contracting State merely be­cause it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, pro­vided that such persons are acting in the ordi­nary course of their business.

7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a perma­nent establishment or otherwise), shall not of it­self constitute either company a permanent establishment of the other.

Article 6

Income from immovable property

1. Income derived by a resident of a Contrac­ting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

1. 2.Udtrykket »fast ejendom« skal tillaegges den betydning, som det har i lovgivningen i den kontraherende stat, hvori den pSgasldende ejendom er beliggende og skal omfatte enhver option ellertilsvarende rettigheder med hensyn til denne. Udtrykket skal i alle tilfeelde omfatte tilbehor til fast ejendom, besastning og redska- ber, der anvendes i land- og skovbrug, fiske- pladser af enhver art, rettigheder pi hvilke ci- vilretten om fast ejendom finder anvendelse, brugsrettigheder til fast ejendom, samt rettig­heder til varierende eller faste ydelser, der beta- les for efterforskning og udnyttelse af mineral- forekomster, kilder og andre naturforekomster samt rettigheder til belob, som udregnes under henvisning til mzengden eller v»rdien af pro- duktionen fra sidanne forekomster; skibe, bi­de og luftfartojer skal ikke anses for fast ejen­dom.

3- Bestemmelserne i stykke 1 skal finde an­vendelse pi indkomst, der hidrorer fra direkte brug, udlejning eller fra enhver anden form for benyttelse af fast ejendom.

1. 4.Bestemmelserne i stykke 1 og 3 skal ogsi finde anvendelse pi indkomst af fast ejendom, der tilhorer et foretagende, og pi indkomst af fast ejendom, der anvendes ved udovelse af frit erhverv.

Artikel 7

Fortjeneste ved erhvervsvirksomhed

1. 1.Fortjeneste indvundet af et foretagende i en kontraherende stat kan kun beskattes i den­ne stat, medmindre foretagendet driver er­hvervsvirksomhed i den anden kontraherende stat gennem et der beliggende fast driftssted. Sifremt foretagendet driver en sidan virksom- hed, kan dets fortjeneste beskattes i den anden stat, men dog kun for si vidt angir den del der- af, som kan henfores til dette faste driftssted.
2. 2.Under iagttagelse af bestemmelserne i stykke 3 skal der i tilfaelde, hvor et foretagende i en kontraherende stat driver erhvervsvirksom­hed i den anden kontraherende stat gennem et der beliggende fast driftssted, i hver kontrahe­rende stat til dette faste driftssted henfores den fortjeneste, som det kunne forventes at ville ha­ve opniet, hvis det havde vasret et frit og uaf- htengigt foretagende, som udovede den samme eller lignende virksomhed pi samme eller lig- nende vilkir, og som under fuldstaendig frie forhold afsluttede forretninger med det foreta­gende, hvis faste driftssted det er.
3. 2.The term “immovable property” shall ha­ve the meaning which it has under the law of the Contracting State in which the property in question is situated and shall include any op­tion or similar rights in respect thereof. The term shall in any case include property accesso­ry to immovable property, livestock and equip­ment used in agriculture and forestry, fishing places of every kind, rights to which the provi­sions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as conside­ration for exploration and exploitation of mi­neral deposits, sources and other natural re­sources and rights to amounts computed by re­ference to the amount or value of production from such resources; ships, boats and aircraft shall not be regarded as immovable property.
4. 3.The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable proper­ty-
5. 4.The provisions of paragraphs 1 and 3 shall also apply to the income from immovable pro­perty of an enterprise and to income from im­movable property used for the performance of independent personal services.

Article 7
Business profits

1. 1.The profits of an enterprise of a Contrac­ting State shall be taxable only in that State un­less the enterprise carries on business in the ot­her Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. 2.Subject to the provisions of paragraph 3, where an enterprise of a Contracting State car­ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly inde­pendently with the enterprise of which it is a permanent establishment.
3. 3.Ved fastsaettelsen af et fast driftssteds for­tjeneste skal det vtere tilladt at fradrage om- kostninger, som er afholdt for det faste drifts- sted, herunder generalomkostninger til ledelse og administration, hvad enten de er afholdt i den stat, hvori det faste driftssted er beliggen- de, eller andre steder. Der skal imidlertid ikke indrommes sSdant fradrag for eventuelle belob, der (p& anden m&de end som godtgorelse af faktiske udgifter) betales af det faste driftssted til foretagendets hovedkontor eller til noget af dets ovrige kontorer som royalties, honorarer eller andre lignende betalinger for benyttelsen af patenter eller andre rettigheder eller som provision for udforelse af saerlige tjenester eller for administration eller, bortset fra tilftelde hvor der er tale om et bankforetagende, som rente af pengebelob, der er udlSnt til det faste driftssted. PS samme mSde skal der ved fastsffit- telsen af et fast driftssteds fortjeneste ikke tages hensyn til belob, der (pS anden mSde end som godtgorelse af faktiske udgifter) af det faste driftssted p&lasgges foretagendets hovedkontor eller noget af dets ovrige kontorer at betale som royalties, honorarer eller andre lignende beta­linger for benyttelsen af patenter eller andre rettigheder eller som provision for udforelse af sterlige tjenester eller for administration eller, bortset fra tilfelde hvor der er tale om et bank­foretagende, som rente af pengebelob udlSnttil foretagendets hovedkontor eller til noget af dets ovrige kontorer.
4. 4.Ingen fortjeneste skal kunne henfores til et fast driftssted, blot fordi dette faste driftssted bar foretaget indkob af varcr for foretagendet.
5. 5.Ved anvendelsen af de foranstiende styk- ker skal den fortjeneste, der henfores til det fa­ste driftssted, fastssettes efter samme metode hvert §r, medmindre der er god og fyldestgo- rende grund til at anvende en anden frem- gangsm&de.

6.1   tilfaelde, hvor en fortjeneste omfatter ind- komster, som er omhandlet szerskilt i andre ar- tikler i denne overenskomst, skal bestemmel- seme i disse andre artikler ikke berores af be- stemmelseme i denne artikel.

Artikel 8

Skibsfart, luftfart og vejtransport

1. 1.Fortjeneste ved skibsvirksomhed i interna­tional trafik, der oppebaeres af et foretagende,
2. 3.In determining the profits of a permanent establishment, there shall be allowed as deduc­tions expenses which are incurred for the pur­poses of the permanent establishment, inclu­ding executive and general administrative ex­penses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establish­ment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commis­sion, for specific services performed or for ma­nagement, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no ac­count shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards re­imbursement of actual expenses), by the per­manent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in re­turn for the use of patents or other rights, or by way of commission for specific services perfor­med or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

4. No profits shall be attributed to a perma­nent establishment by reason of the mere pur­chase by that permanent establishment of goods or merchandise for the enterprise.

5. For the purposes of the preceding para­graphs, the profits to be attributed to the per­manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

6. Where profits include items of income which are dealt with separately in other Artic­les of this Agreement, then the provisions of those Articles shall not be affected by the provi­sions of this Article.

Article 8

Shipping, air and land transport

1. Profits of an enterprise of a Contracting State from the operation of ships in internatio-

hjemmehorende i en kontraherende stat, kan kun beskattes i denne stat. S&dan fortjeneste kan imidlertid ogs& beskattes i den anden kon­traherende stat, sifremt den oppebaeres ved skibsvirksomhed fra denne anden stat, men den skat, der p&lignes i denne anden stat skal ned- saettes med et belob, svarende til 50 pet. af skat- ten.

S&dan fortjeneste omfatter ogs& indkomst indvundet af foretagendet ved anvendelse, r&- dighedsstillelse eller udleje af containere (her- under anhaengere, pramme og lignende materi­el til transport af containere), anvendt til trans­port af varer i international trafik, hvis denne indkomst udgor en del af den fortjeneste, som er omhandtet i det foreg&ende afsnit.

2. Fortjeneste, der oppebaeres ved luftfarts- virksomhed eller ved transport med koretojer i international trafik af et foretagende, som er hjemmehorende i en kontraherende stat, kan kun beskattes i denne stat.

3. Med hensyn til fortjeneste, som oppebaeres af luftfartskonsortiet Scandinavian Airlines Sy­stem (SAS), skal bestemmelserne i stykke 2 kun finde anvendelse p3 den del af fortjenesten, som svarer til den andel i konsortiet, der ejes af den danske partner i Scandinavian Airlines Sy­stem (SAS), Det Danske Luftfartselskab (DDL).

4. Bestemmelserne i stykke 1 og 2 skal ogs£ finde anvendelse p3 fortjeneste ved deitagelsen i en pool, i et konsortium eller i en international driftsorganisation.

Artikel 9

Indbyrdes forburtdne foretagender

1.1    tilfaelde, hvor

1. a)et foretagende i en kontraherende stat direk- te eller indirekte har del i ledelsen af, kon- trollen af eller kapitalen i et foretagende i den anden kontraherende stat, eller
2. b)samme personer direkte eller indirekte har del i ledelsen af, kontrollen af eller kapita­len i s&vel et foretagende i en kontraherende stat som et foretagende i den anden kontra­herende stat,

og der i noget af disse tilfaelde mellem de to foretagender er aftalt eller fastsat vilk&r ved- rorende deres kommercielle eller finansielle forbindelser, der afviger fra de vilk^r, som ville vasre blevet aftalt mellem uafhaengige foretagender, kan enhver fortjeneste, som,

nal traffic shall be taxable only in that State. However, such profits may also be taxed in the Other Contracting State provided that the pro­fits are derived from shipping from that other State but the tax chargeable in that other State shall be reduced by an amount equal to fifty per cent of such tax.

These profits also include income derived by the enterprise from the use, maintenance or rentals of containers (including trailers, barges and related equipment for the transport of con­tainers) used for the transport in international traffic of goods and merchandise if this income is incidental to the profits referred to in the pre­ceding subparagraph.

2.Profits of an enterprise of a Contracting State from the operation of aircraft or road ve­hicles in international traffic shall be taxable only in that State.

3. With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph 2 shall apply, but only to such part of the profits as corresponds to the participation held in that Consortium by Det Danske Luftfartsselskab (DDL), the Danish partner of Scandinavian Airlines System (SAS).

4. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international opera­ting agency.

Article 9

Associated enterprises

1. 1.Where
   1. a)an enterprise of a Contracting State partici­pates directly or indirectly in the manage­ment, control or capital of an enterprise of the other Contracting State, or
   2. b)the same persons participate directly or in­directly in the management, control or capi­tal of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or im­posed between the two enterprises in their com­mercial or financial relations which differ from those which would be made between indepen­dent enterprises, then any profits which would, but for those conditions, have accrued to one of

hvis disse vilk&r ikke havde foreligget, ville va;re tilfaldet et af disse foretagender, men som p<i grand af disse vilk&r ikke er tilfaldet dette, medregnes til dette foretagendes for­tjeneste og beskattes i overensstemmelse hermed.

1. 2.1 tilfaelde, hvor en kontraherende stat til fortjenesten for et foretagende i denne stat medregner- og i overensstemmelse hermed be- skatter – fortjeneste, som et foretagende i den anden kontraherende stat er blevet beskattet af i denne anden stat, og den sSledes medregnede fortjeneste af den forstnaevnte stat anses for at v£ere fortjeneste, som ville vsere tilfaldet foreta- gendet i den forstnasvnte stat, hvis vilkirene mellem de to foretagender havde vasret de sam- me, som ville vtere blevet aftalt mellem uafhasn- gige foretagender, skal denne anden stat foreta- ge en dertil svarende regulering af det skattebe- leb, som er beregnet der af fortjenesten, sifremt denne anden stat finder reguleringen berettiget. Ved reguleringen skal der tages hensyn til de ovrige bestemmelser i denne overenskomst, og de kontraherende staters kompetente myndig- heder skal, om nodvendigt, r&dfore sig med hinanden.

Artikel 10 Udbytte

1. Udbytte, som udbetales af et selskab, der er hjemmehorende i en kontraherende stat, til en person, der er hjemmehorende i den anden kontraherende stat, kan beskattes i denne an­den stat.

2. Scldant udbytte kan imidlertid ogs& beskat­tes i den kontraherende stat, hvori det selskab, der betaler udbyttet, er hjemmehorende, og i henhold til lovgivningen i denne stat, men den skat der p&lignes m&, sSfremt modtageren er udbyttets retmasssige ejer, ikke overstige:

1. a)15 pet. af bruttobelobet af udbyttet, hvis modtageren af udbyttet er et selskab (bortset fra et interessentskab og et kommanditsel- skab), der direkte ejer mindst 25 pet. af kapi- talen i det selskab, som udbetaler udbyttet;
2. b)20 pet. af bruttobelobet af udbyttet i alle an­dre tilfaelde.

De kontraherende staters kompetente myn- digheder skal ved gensidig aftale fastsaette de naermere regler for gennemforelsen af disse be- graensninger.

the enterprises, but, by reason of those condi­tions, have not so accrued, may be included in the profits of that enterprise and taxed accor­dingly.

2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so inclu­ded are by the first-mentioned State claimed to be profits which would have accrued to the en­terprise of the first-mentioned State if the con­ditions made between the two enterprises had been those which would have been made bet­ween independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, where that other State considers the ad­justment justified. In determining such adjust­ment, due regard shall be had to the other pro­visions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.

Article 10 Dividends

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the recipient is the beneficial owner of the divi­dends the tax so charged shall not exceed:

1. a)15 per cent of the gross amount of the divi­dends if the recipient is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the compa­ny paying the dividends;
2. b)20 per cent of the gross amount of the divi­dends in all other cases.

The competent authorities of the Contrac­ting States shall by mutual agreement settle the mode of application of these limitations.

1. 3.Udtrykket »udbytte« betyder i denne arti- kel indkomst af aktier, »jouissance« aktiereller »jouissance« rettigheder, stifteranparter eller andre rettigheder, der ikke er gaddsfordringer, og som giver ret til andel i foretjeneste, sSvel som indkomst af andre selskabsrettigheder, der er undergivet samme skattemasssige behand- ling som indkomst af aktier i henhold til lovgiv- ningen i den stat, i hvilken det selskab, der fore- tager udlodningen, er hjemmeherende, samt indkomst oppeMret fra en investeringsfond ei- ler fra investerede midler under forvaltning (»investment trust«).
2. 4.Fortjeneste indvundet af et selskab i en kontraherende stat, der driver erhvervsvirk- somhed i den anden kontraherende stat gen- nem et der beliggende fast driftssted kan, efter at vsere beskattet i overensstemmelse med arti- kel 7, beskattes af det resterende beleb i den kontraherende stat, i hvilken det faste driftssted er beliggende; den s&ledes pSlignede skat md ikke overstige 50 pet. af den procentsats, der er fastsat i stykke 2, a) i denne artikel.
3. 5.Bestemmelseme i stykke 1 og 2 skal ikke finde anvendelse, s&fremt udbyttets retmsessige ejer, der er hjemmeherende i en kontraherende stat, i den anden kontraherende stat, i hvilken det selskab, der udbetaler udbyttet, er hjemme­herende, driver erhvervsvirksomhed gennem et der beliggende fast driftssted eller for sS vidt ang3r en person, der er hjemmeherende i Tyr- kiet, udever frit erhverv i Danmark fra et der beliggende fast sted, og den aktiebesiddelse, som ligger til grund for udlodningen af udbyt- lei, har direkle forbindelse med et sttdant fast driftssted eller fast sted. I s§ fald skal bestem­melseme henholdsvis i artikel 7 eller i artikel 14 finde anvendelse.
4. 6.I tilfaslde, hvor et selskab, der er hjemme­herende i en kontraherende stat, oppebaerer fortjeneste eller indkomst fra den anden kon­traherende stat, met denne anden stat ikke pi- ligne nogen skat pd udbytte, som udbetales af selskabet, medmindre udbyttet udbetales til en person, der er hjemmeherende i denne anden stat, eller den aktiebesiddelse, som ligger til grund for udlodningen af udbyttet, har direkte forbindelse med et fast driftssted eller et fast sted, der er beliggende i denne anden stat, eller undergive selskabets ikke-udloddede fortjene­ste nogen skat pi ikke-udloddet fortjeneste, selv om det udbetalte udbytte eller den ikke- udloddede fortjeneste helt eller delvis bestir af fortjeneste eller indkomst hidrerende fra denne
5. 3.The term “dividends” as used in this Artic­le means income from shares, “jouissance” shares or “jouissance” rights, founders’ shares or other rights, not being debt-claims, partici­pating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws ofthe State of which the company ma­king the distribution is a resident, and income derived from an investment fund and invest­ment trust.
6. 4.Profits of a company of a Contracting Sta­te carrying on business in the other Contracting State through a permanent establishment situ­ated therein may, after having been taxed un­der Article 7, be taxed on the remaining amount in the Contracting State in which the permanent establishment is situated and the taxes so charged shall not exceed 50 per cent of the percentage provided for in subparagraph a) of paragraph 2 of this Article.
7. 5.The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the divi­dends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the divi­dends is a resident, through a permanent esta­blishment situated therein, or in the case of a resident of Turkey, performs in Denmark inde­pendent personal services from a fixed base si­tuated in Denmark, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Ar­ticle 7 or Article 14, as the case may be, shall apply.
8. 6.Where a company which is a resident of a Contracting State derives’ profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such di­vidends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situ­ated in that other State, nor subject the compa­ny’s undistributed profits to a tax on undistri­buted profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Notwithstanding the provisions of this para-

anden stat. Uanset bestemmelseme i dette styk- ke kan en stat p&ligne skat i overensstemmelse med stykke 4 i denne artikel.

Artikel 11
Renter

1. Renter, der hidrorer fra en kontraherende stat og betales til en person, der er hjemmeho- rende i den anden kontraherende stat, kan be- skattes i denne anden stat.

1. 2.SSdanne renter kan imidlertid ogs& beskat- tes i den kontraherende stat, hvorfra de hidro­rer, og i overensstemmelse med lovgivningen i denne stat, men den skat, der p&lignes, m3, sA- fremt modtageren er rentebelobets retmaessige ejer, ikke overstige 15 pet. af bruttobelobet af renteme.
2. 3.Uanset bestemmelseme i stykke 2 skal ren­ter hidrorende fra:
   1. a)Danmark og betalt til den tyrkiske regering eller til Den Tyrkiske Centralbank (Tiirkiye cumhuriyet Merkez Bankasi) vasre fritaget for dansk skat;
   2. b)Tyrkiet og betalt til den danske regering el­ler til Danmarks Nationalbank vasre fritaget fortyrkisk skat.

4. Udtrykket »renter« betyderi denne artikel indkomst af gasldsfordringer af enhver art, hvad enten de er sikrede ved pant i fast ejen- dom eller ikke, og hvad enten de indeholder en ret til andel i skyldnerens fortjeneste eller ikke, og ister indkomst af statsgasldsbeviser og ind­komst af obligationer eller forskrivninger, her- under agiobelob og gevinster, der knytter sig til s&danne gaeldsbeviser, obligationer eller for­skrivninger.

1. 5.Bestemmelseme i stykke 1 og 2 skal ikke finde anvendelse, s&fremt renternes retmtessige ejer, der er hjemmehorende i en kontraherende stat, i den anden kontraherende stat, hvorfra renterne hidrorer, driver erhvervsvirksomhed gennem et der beliggende fast driftssted eller for s<k vidt angSr en person, der er hjemmeho- rende i Tyrkiet, udover frit erhverv i Danmark fra et der beliggende fast sted, og den fordring, som ligger til grand for de udbetalte renter, har direkte forbindelse med et s&dant fast driftssted eller fast sted. 1 f& fald skal bestemmelseme henholdsvis i artikel 7 eller i artikel 14 finde an­vendelse.

graph, a State may impose tax according to pa­ragraph 4 of this Article.

Article 11 Interest

1. Interest arising 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 also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the re­cipient is the beneficial owner of the interest the tax so charged shall not exceed 15 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of para­graph 2, interest arising in:

1. a)Denmark and paid to the Government of Turkey or to the Central Bank of Turkey (Turkiye Cumhuriyet Merkez Bankasi) shall beexemptfrom Danish tax;
2. b)Turkey and paid to the Government of Den­mark or to the National Bank of Denmark (Danmarks Nationalbank) shall be exemp­ted from Turkish tax.

4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whet­her or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentu­res.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or, in the case of a resident of Turkey, performs in Denmark in­dependent personal services from a fixed base situated in Denmark, and the debt-claim in res­pect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Ar­ticle 7 or Article 14, as the case may be, shall apply.

1. 6.Renter skal anses for at hidrore fra en kon- traherende stat, hvis de betales af denne stat selv, af en af dens politiske underafdelingerel- ier lokale myndigheder, eller af en person, der er hjemmehorende i denne stat. I tilfaride, hvor den person, der betaler renteme, hvad enten han er hjemmehorende i en kontraherende stat eller ej, imidlertid har et fast driftssted eller et fast sted i en kontraherende stat, i forbindelse med hvilket den gaeld, hvoraf renteme betales, er stiftet, og s&danne renter afholdes af dette fa- ste driftssted eller af et fast sted, skal s&danne renter anses for at hidrore fra den kontraheren­de stat, hvori det faste driftssted eller det faste sted er beliggende.
2. 7.I tilfaslde, hvor en sserlig forbindelse mel- lem den, der betaler og den retmasssige ejer, el­ler mellem disse og en tredje person, har bevir- ket, at renteme set i forhold til den gaeldsfor- dring, for hvilken de er betalt, overstiger, af hvilken grund det end mStte vtere, det belob, som ville vaere blevet aftalt mellem skyldneren og den retmaessige ejer, s&fremt den naevnte for­bindelse ikke havde foreligget, skal bestemmel- seme i denne artikel alene ftnde anvendelse pS det sidstnrevnte belob. 1 sS fald skal det over- skydende belob kunne beskattes i overensstem- melse med lovgivningen i hver af de kontrahe­rende stater under hensyntagen til de ovrige be- stemmelser i denne overenskomst.
3. 8.I tilfaelde, hvor en person, der er hjemme- horende i en af staterne sselger varer eller ud- styr af industriel, kommerciel eller videnskabe- ltg art til en person, der er hjemmehorende i den anden stat, og betalingerne for sSdanne salg finder sted i en aftalt periode efter leverin- gen af sddanne varer og sSdant udstyr, skal in­gen del af de omhandlede betalinger anses for at vtere renter ved anvendelsen af denne arti­kel. 1 sS fald skal bestemmelserne i artikel 5 og 7 finde anvendelse.

Artikel 12 Royalties

1. 1.Royalties, der hidrorer fra en kontraheren­de stat og betales til en person, der er hjemme- horende i den anden kontraherende stat, kan beskattes i denne anden stat.
2. 2.Sidanne royalties kan imidlertid ogsk be­skattes i den kontraherende stat, hvorfra de hidrorer, og i overensstemmelse med lovgiv­ningen i denne stat, men s&fremt modtageren er royaltybelobets retmasssige ejer, mS den skat,
3. 6.Interest shall be deemed to arise in a Con­tracting State when the payer is that State itself, a political subdivision, a local authority or a re­sident of that State. Where, however, the per­son paying the interest, whether he is a resident of a Contracting State or not, has in a Contrac­ting State a permanent establishment or a fixed base in connection with which the indebted­ness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, or fixed base, then such interest shall be deemed to arise in the Contracting Sta­te in which the permanent establishment or a fixed base is situated.
4. 7.Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds for whatever reason the amount which would have been agreed upon by the payer and the benefi­cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa­ble according to the laws of each Contracting State, due regard being had to the other provi­sions of this Agreement.
5. 8.Where a resident of one of the States sells industrial, commercial or scientific goods, equipment or merchandise to a resident of the other State, and the payments for such sales are made in a specified period after the delivery of such goods, equipment or merchandise, then not any part of such payments shall be regar­ded as interest for the purpose of this Article. In such case, the provisions of Articles 5 and 7 shall apply.

Article 12 Royalties

1. 1.Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. 2.However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the roy­alties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.

der p&lignes, ikke overstige 10 pet. af bruttobe- lobet af de omhandlede royalties.

1. 3.Udtrykket »royalties« betyder i denne ar- tikel betalinger af enhver art, der modtages som vederlag for anvendelsen af, retten til at anven- de eller salg af enhver ophavsret til et littersert, kunstnerisk eller videnskabeligt arbejde, her- under spillcfilm og optagelser for radio og tjernsyn, ethvert patent, varemaerke, monster eller model, tegning, hemmelig formel eller fremstillingsmetode, eller for oplysninger om industrielle, kommercielle eller videnskabelige erfaringer, eller for anvendelsen af eller retten til at anvende industries, kommercielt eller vi­denskabeligt udstyr.
2. 4.Bestemmelserne i stykke 1 og 2 skal ikke finde anvendelse, s&fremt royaltybelobets ret- msessige ejer, der er hjemmehorende i en kon- traherende stat, i den anden kontraherende stat, hvorfra royaltybelobet hidrorer, driver er- hvervsvirksomhed gennem et der beliggende fast driftssted eller, for s& vidt angSr en person, der er hjemmehorende i Tyrkiet, udover frit er- hverv i Danmark fra et der beliggende fast sted, og den rettighed eller ejendom, som ligger til grund for de udbetalte royalties, direkte har forbindelse med et sSdant fast driftssted eller fast sted. 1 sS fald skal bestemmelserne hen- holdsvis i artikel 7 eller i artikel 14 finde anven­delse.
3. 5.Royalties skal anses for at hidrore fra en kontraherende stat, hvis de betales af denne stat selv, af en af dens politiske underafdelinger eller lokale myndigheder, eller af en person, der er hjemmehorende i denne stat. I tilfselde, hvor den person, der betaler royalties, hvad en- ten han er hjemmehorende i en kontraherende stat eller ej, imidlertid har et fast driftssted eller et fast sted i en kontraherende stat, med hvilket den rettighed eller ejendom, som ligger til grund for de naevnte royalties, har direkte for­bindelse, og sidanne royalties afholdes af dette faste driftssted eller faste sted, skal sSdanne royalties anses for at hidrore fra den kontrahe­rende stat, hvori det faste driftssted eller faste sted er beliggende.
4. 6.1 tilfaslde, hvor en sterlig forbindelse mel- lem den, der betaler royalties, og den retmaessi- ge ejer eller mellem disse og en tredje person, har bevirket, at de betake royalties, nSr hensyn tages til den anvendelse, rettighed eller oplys- ning, for hvilken de er betalt, overstiger, af hvil- ken grund det end mStte vaere, det belob, som ville vffire blevet aftalt mellem skyldneren og
5. 3.The term »royalties« as used in this Article means payments of any kind received as a con­sideration for the use of, the right to use, or the sale of, any copyright of literary, artistic or sci­entific work including cinematograph films and recordings for radio and television, any pa­tent, trade mark, design or model, plan, secret formula or process, or for information concer­ning industrial, commercial or scientific expe­rience or for the use of, or the right to use, industrial, commercial, or scientific equip­ment.
6. 4.The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalti­es, being a resident of a Contracting State, car­ries on business in the other Contracting State in which the royalties arise, through a perma­nent establishment situated therein, or, in the case of a resident of Turkey, performs in Den­mark independent personal services from a fixed base situated in Denmark, and the right or property in respect of which the royalties are paid is effectively connected with such perma­nent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
7. 5.Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a re si dent of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the right or property giving rise to the royalties is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or a fixed base is situ­ated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties paid, having regard to the use, right or information for which they are paid, exceeds for whatever reason the amount which would have been agreed upon by the payer and the beneficial owner in the ab-

den retmressige ejer, s5fremt den naevnte for- bindelse ikke havde foreligget, skal bestemmel- serne i denne artikel alene finde anvendelse p& det sidstntevnte belob.

I s& fald skal det overskydende belob kunne beskattes i overensstemmelse med lovgivnin- gen i hver af de kontraherende stater under hensyntagen til de evrigc besteimiielsei i denne overenskomst.

Artikel 13
Kapitalgevinster

1. 1.Fortjeneste, som en person, der er hjem- mehorende i en kontraherende stat, erhverver ved afhcendelse af fast ejendom som omhandlet i artikel 6, og som er beliggende i den anden kontraherende stat, kan beskattes i denne an­den stat.
2. 2.Fortjeneste ved aftuendelse af rorlig for- mue, der udgor en del af erhvervsformuen i et fast driftssted, som et foretagende i en kontra­herende stat har i den anden kontraherende stat, eller ved afhaendelse af rorlig formue, der horer til et fast sted, som en person, der er hjemmehorende i en kontraherende stat, har til r&dighed til udovelse af frit erhverv i den anden kontraherende stat, herunder ogsS fortjeneste ved afhiendelse af et s&dant fast driftssted (ster- skilt eller sammen med hele foretagendet), eller af et sddant fast sted, kan beskattes i denne an­den stat.
3. 3.Fortjeneste oppeb&ret af et foretagende i en kontraherende stat ved afhcendelse af skibe, luftfartojer eller koretojer til vejtransport, der anvendes i international trafik, eller af rorlig formue, som er knyttet til driften af s£danne skibe, luftfartojer eller koretojer til vejtrans­port, kan kun beskattes i denne stat.

Hvad ang&r fortjeneste, som erhverves af det danske, svenske og norske luftfartskonsortium Scandinavian Airlines System (SAS), skal be- stemmelseme i dette stykke kun finde anven­delse p& den del af fortjenesten, som svarer til den andel af konsortiet, der ejes af Det Danske Luftfartsselskab (DDL), den danske partner i Scandinavian Airlines System (SAS).

1. 4.Fortjeneste ved afhcendelse af alle andre aktiver end de i stykke 1, 2 og 3 omhandlede kan kun beskattes i den kontraherende stat, hvori afhtendcren er hjemmehorende. De i for- anst&ende saetning ntevnte kapitalgevinster, der er erhvervet i den anden kontraherende stat, skal dog kunne beskattes i den anden kon- sence of such relationship, the provisions of this Article shall apply only to the last-mentio­ned amount. In such a case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agre­ement.

Article 13
Capital gains

1. 1.Gains derived by a resident of a Contrac­ting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. 2.Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enter­prise of a Contracting State has in the other Contracting State or of movable property per­taining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing indepen­dent personal services, including such gains from the alienation of such a permanent esta­blishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that ot­her State.
3. 3.Gains derived by an enterprise of a Con­tracting State from the alienation of ships, air­craft or road vehicles operated in international traffic, or movable property pertaining to the operation of such ships, aircraft or road vehic­les, shall be taxable only in that State.

With respect to gains derived by the Danish, Swedish and Norwegian air transport consor­tium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such proportion of the gains as corresponds to the participation held in that consortium by Det Danske Luftfartsselskab (DDL), the Da­nish partner of Scandinavian Airlines System (SAS).

1. 4.Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident. How­ever, the capital gains mentioned in the fore­going sentence and derived from the other Contracting State, shall be taxable in the other

traherende stat, silfremt perioden mellem er- hvervelse og afhaendelse ikke overstiger et Sr.

Anikei 14 Frit erhverv

1. Indkomst ved frit erhverv eller ved andet arbejde afselvstmndig karakter oppeb&ret af en person, der er hjemmehorende i en kontrahe- rende stat, kan kun beskattes i denne stat. S&- dan indkomst kan dog ogsi beskattes i den an- den kontraherende stat, s&fremt det omhandle- de arbejde udfores i denne anden stat og hvis:

1. a)han har et fast sted, som til stadighed st&r til rSdighed for ham i den anden stat med hen- blik pH udovelse afhans virksomhed; eller
2. b)han opholder sig i den anden stat med hen- blik p& udovelse af hans virksomhed i en el­ler flere perioder, der udger eller tilsammen udgor 183 dage eller mere inden for ensam- menhasngende 12-m4neders-periode.

1 disse tilfselde kan indkomsten alene i det omfang, den kan henfores til dette faste sted el­ler hidrorer fra den af ham udforte virksomhed under hans ophold i den anden stat, beskattes i den anden stat.

2. Indkomst ved frit erhverv, herunder arbej­de som tilsynsferende eller andet arbejde af lig- nende karakter, oppebSret af en virksomhed i en kontraherende stat, kan kun beskattes i den­ne stat. Sadan indkomst kan dog ogs& beskattes i den anden kontraherende stat, sifremt det omhandlede arbejde udfores i denne anden stat og hvis:

1. a)virksomheden har et fast driftssted i denne anden stat, gennem hvilket arbejdet udfo­res ; eller
2. b)perioden eller perioderne, hvorunder arbej­det er udfort, overstiger 183 dage inden for en sammenhtengende 12-mfineders-perio- de.

I disse tilfselde kan indkomsten alene i det omfang, den kan henfores til det faste driftssted eller til arbejdet, der er udfort i den anden stat, beskattes i den anden stat. I begge tilfelde kan virksomheden vselge at blive beskattet i den an­den stat af s&dan indkomst i overensstemmelse med bestemmelserne i artikel 7 i denne over- enskomst, som hvis indkomsten havde vseret henfort til et fast driftssted for virksomheden i

Contracting State if the time period does not exceed one year between acquisition and ali­enation.

Article 14

Independent personal services

1. Income derived by a resident of a Contrac­ting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if such services or activities are performed in that other State and if:

1. a)he has a fixed base regularly available to him in that other State for the purpose of performing those services or activities; or
2. b)he is present in that other State for the pur­pose of performing those services or acti­vities for a period or periods amounting in the aggregate to 183 days or more in any continuous period of 12 months.

In such circumstances, only so much of the income as is attributable to that fixed base or is derived from the services or activities perfor­med during his presence in that other State, as the case may be, may be taxed in that other Sta­te.

2. Income derived by an enterprise of a Con­tracting State in respect of professional services including supervisory activities or other activi­ties of a similar character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if such services or activities are performed in that other State and if:

1. a)the enterprise has a permanent establish­ment in that other State through which the services or activities are performed; or
2. b)the period or periods during which the ser­vices are performed exceed in the aggregate 183 days in any continuous period of 12 months.

In such circumstances only so much of the income as is attributable to that permanent establishment or to the services or activities performed in that other State, as the case may be, may be taxed in that other State. In either case, the enterprise may elect to be taxed in that other State in respect of such income in accor­dance with the provisions of Article 7 of this Agreement as if the income were attributable to

den anden stat. Valget skal ikke p&virke den an- den stats ret til at indeholde kildeskat af s4dan indkomst.

3. Udtrykket »frit erhverv« omfatter isaer selvsteendig videnskabelig, litterasr, kunstne- risk, uddannende eller undervisende virksom- hed samt selvstsendig virksomhed som liege, advokaf, ingenior, arkitekt, tandlaege og revisor og anden virksomhed, der kraever saerlige pro- fessionelle faerdigheder.

Artikel 15

Personligt arbejde i tjenesteforhold

l.SSfremtbestemmelserneiartiklerne 16,18, 19 og 20 ikke medforer andet, kan gage, Ion og andet lignende vederlag for personligt arbejde i tjenesteforhold oppebSret af en person, der er hjemmehorende i en kontraherende stat, kun beskattes i denne stat, medmindre arbejdet er udfort i den anden kontraherende stat. Er ar­bejdet udfort der, kan det vederlag, som oppe- baeres herfor, beskattes i denne anden stat.

2. Uanset bestemmelserne i stykke 1 kan ve­derlag, som en person, der er hjemmehorende i en kontraherende stat, oppebaerer for person­ligt arbejde i tjenesteforhold, udfort i den an­den kontraherende stat, kun beskattes i den forstnaevnte stat, sSfremt:

1. a)modtageren opholder sig i den anden stat i en eller flere perioder, der tilsammen ikke overstiger 183 dage i det pSgaeldende kalen- derir, og
2. b)vederlaget betales af eller for en arbejdsgi- ver, der ikke er hjemmehorende i den anden stat, og
3. c)vederlaget ikke udredes af et fast driftssted eller et fast sted, som arbejdsgiveren har i den anden stat.

3. Uanset de foranst^ende bestemmelser i denne artikel kan vederlag for personligt arbej­de i tjenesteforhold, som udfores om bord pS et skib, luftfartoj eller i forbindelse med et koretoj til vejtransport, der anvendes i international trafik af et foretagende i en kontraherende stat, beskattes i denne stat.

4. I tilfaelde, hvor en i Danmark hjemmeho­rende person modtager vederlag for personligt arbejde i tjenesteforhold, udfort om bord pS et af luftfartskonsortiet Scandinavian Airlines Sy­stem (SAS) i international trafik drevet luftfar­toj, kan s&dant vederlag kun beskattes i Dan­mark.

a permanent establishment of the enterprise si­tuated in that other State. This election shall not affect the right of that other State to impose a withholding tax on such income.

3. The term »professional services« includes especially independent scientific, literary, arti­stic, educational or teaching activities as well as the independent activities of physicians, lawy­ers, engineers, architects, dentists and account­ants, and other activities requiring specific pro­fessional skill.

Article 15

Dependent personal services

1.Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar re­muneration derived by a resident of a Contrac­ting State in respect of an employment shall be taxable only in that State unless the employ­ment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2.Notwithstanding the provisions of para­graph 1, remuneration derived by a resident of a Contracting State in respect of an employ­ment exercised in the other Contracting State shall be taxable only in the first-mentioned Sta­te if:

1. a)the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year con­cerned, and
2. b)the remuneration is paid by, or on behalf of, an employer who is not a resident of the ot­her State, and
3. c)the remuneration 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, remuneration derived in respect of an employment exercised aboard a ship, air­craft or road transport vehicle operated in in­ternational traffic, by an enterprise of a Con­tracting State, may be taxed in that State.

1. 4.Where a resident of Denmark derives re­muneration in respect of an employment exer­cised aboard an aircraft operated in internatio­nal traffic by the air transport consortium Scan­dinavian Airlines System (SAS) such remune­ration shall be taxable only in Denmark.
2. 5.Uanset bestemmelseme i stk. 1 til 4 i denne artikel kan gage, Ion og andet lignende veder- lag, der oppebaeres af en statsborger i en kon­traherende slat for arbejde, udfort i den anden kontraherende stat gennem et fast driftssted til- horende et luftfartsselskab eller luftfartskon- sortium i den forstnaevnte kontraherende stat, kun beskattes i den stat, hvori han er statsbor­ger.

Hvis den stat, i hvilken personen er statsbor­ger, ifolge sin lovgivning ikke kan beskatte be- talingeme, kan sidanne betalinger kun beskat­tes i den stat, hvori arbejdet er udfort.

Artikel 16

Bestyrelseshonorarer

Bestyrelseshonorarer og lignende vederlag, som oppebaeres af en person, der er hjemmeho- rende i en kontraherende stat, i hans egenskab af medlem af bestyrelsen for et selskab, der er hjemmehorende i den anden kontraherende stat, kan beskattes i denne anden stat.

Artikel 17

Kunstnere og sportsfolk

1. Uanset bestemmelseme i artiklerne 14 og 15 kan indkomst, som en person, der er hjem­mehorende i en kontraherende stat, oppebserer som optraedende kunstner, s&som teater-, film-, radio- eller fjernsynskunstner, eller musiker, el­ler som sportsmand, ved hans i denne egenskab i den anden kontraherende stat udovede virk- somhed, beskattes i denne anden stat.

2.1 tilfaelde, hvor indkomst ved den virksom- hed, som udoves af en optraedende kunstner el­ler en sportsmand i hans egenskab som sAdan, ikke tilfalder kunstneren eller sportsmanden selv, men en anden person, kan denne ind­komst, uanset bestemmelseme i artiklerne 7, 14 og 15, beskattes i den kontraherende stat, i hvil­ken kunstnerens eller sportsmandens virksom- hed udoves.

1. 3.Bestemmelseme i stykke 1 og 2 skal ikke finde anvendelse pH indkomst, der oppebaeres ved virksomhed i en kontraherende stat af kunstnere eller sportsfolk, sHfremt besoget i denne stat i vaesentligt omfang understates af offentlige midler fra den anden kontraherende stat, dens politiske underafdelinger eller lokale myndigheder.
2. 5.Notwithstanding the provisions of para­graphs 1 to 4 of this Article, salaries, wages and other similar remuneration derived by a natio­nal of a Contracting State in respect of an em­ployment exercised in the other Contracting State through a permanent establishment of an air transport enterprise, or of an air transport consortium, of the first-mentioned Contracting State shall be taxable only in the State of which he is a national.

If the State of which the person is a national according to its legislation cannot tax the pay­ments, such payments shall be taxable only in the State in which the employment is exercised.

Article 16
Directors’ fees

Directors’ fees and similar payments derived by a resident of a Contracting State in his capa­city as a member of the board of directors of a company which is a resident of the other Con­tracting State may be taxed in that other State.

Article 17

Artistes and athletes

1. 1.Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television arti­ste, or a musician, or as an athlete, from his per­sonal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. 2.Where income in respect of personal acti­vities exercised by an entertainer or an athlete in his capacity as such accrues not to the enter­tainer or athlete himself but to another person, that income may, notwithstanding the provi­sions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
3. 3.The provisions of paragraphs 1 and 2 shall not apply to income derived from activities per­formed in a Contracting State by artistes or ath­letes if the visit to that State is substantially sup­ported by public funds of the other Contracting State or a political subdivision or a local autho­rity thereof.

Artikel 18

Pensioner, livrenter og lignende ydelser

1. 1.Medmindre bestemmelserne i artikel 19, stykke 1, finder anvendelse, kan pensioner og andet lignende vederlag for tidligere personligt arbejde i tjenesteforhold, pensioner, vederlag, udbetalinger og lignende ydelser, der udbetales i henhold til den sociale sikringslovgivning samt livrenter, der hidrorer fra en kontraheren- de stat og betales til en person, der er hjemme- horende i den anden kontraherende stat, be- skattes i den forstnsvnte kontraherende stat, men skatten, der p&lignes i denne stat skal ned- ssettes med et belob svarende til 50 pet. af den­ne skat.

S&fremt ydelseme alene bestir af pensioner, vederlag, udbetalinger og lignende ydelser, der udbetales i henhold til den sociale sikringslov­givning, skal sidanne ydelser fritages for skat i den forstnaevnte stat.

1. 2.Udtrykket »livrente« betyder en fastsat sum, der udbetales periodisk til fastsatte tids- punkter, enten for livstid eller for et naermere angivet eller forud beregneligt tidsrum, i hen­hold til en forpligtelse til at praestere disse beta- linger til gengaeld for en fuldt tilsvarende mod- ydelse i penge eller penges vaerdi.

Artikel 19
Offentlige hverv

1. 1.Vederlag, herunder pensioner, der udbeta­les af en kontraherende stat, dens politiske un- derafdelinger eller lokale myndigheder – eller af midler tilvejebragt af disse – til en fysisk per­son for varetagelsen af hverv for denne stat, dens underafdelinger eller myndigheder, kan kun beskattes i denne stat.
2. 2.Bestemmelserne i artiklerne 15, 16 og 18 skal finde anvendelse pi vederlag og pensio­ner, der udbetales for tjenesteydelser i forbin- delse med erhvervsvirksomhed, der drives af en kontraherende stat, dens politiske underafde­linger eller lokale myndigheder.

Artikel 20

Lcerere og studerende

1. Belob, som en studerende eller en er- hvervspraktikant, der er, eller som, umiddel- bart for han besoger en kontraherende stat, var hjemmehorende i den anden kontraherende

Article 18

Pensions, annuities and similar payments

1. Subject to the provisions of paragraph 1 of Article 19, pensions and other similar remu­neration in consideration of past employment, pensions, remuneration, disbursements and si­milar payments under the Social Security legis­lation and annuities arising in a Contracting State and paid to a resident of the other Con­tracting State may be taxed in the first-mentio­ned Contracting State, but the tax chargeable in this State shall be reduced by an amount equal to fifty per cent of such tax.

Where the payments only consist of pen­sions, remuneration, disbursements and simi­lar payments under the Social Security legisla­tion, such payments shall be free from tax in the first-mentioned State.

2. The term ‘’annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.

Article 19
Government service

1. Remuneration, including pensions, paid by, or out of funds created by, a Contracting State or political subdivision or a local authori­ty thereof to an individual in respect of services rendered to that State or subdivision or autho­rity thereof in the discharge of functions of a governmental nature shall be taxable only in that State.

2. The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.

Article 20

Teachers and students

1. Payments which a student or business ap­prentice who is or was immediately before visi­ting a Contracting State a resident of the other Contracting State and who is present in the

stat, og som opholder sig i den forstnasvnte kontraherende stat udelukkende i studie- eller uddannelsesojemed, modtager til sit under­hold, sit studium eller sin uddannelse, skal ikke beskattes i denne stat under forudssetning af, at s&danne belob hidrorer fra kilder uden for den­ne stat.

1. 2.Uanset bestemmeiseme i stykke 1 skal ve- derlag, som en studerende eller en erhvervs- praktikant, der er eller tidligere var hjemmeho- rende i en kontraherende stat, og som opholder sig i den anden kontraherende stat udelukken­de i studie- eller uddannelsesojemed, oppeb*e- rer for udforelse af hverv i denne anden stat, ik­ke beskattes i denne anden stat, sifremt hvervet star i forbindelse med hans studium eller ud­dannelse og vederlaget for udforelsen af hver­vet er nodvendigt for at supplere de midler, som stSr til radighed for ham til hans under­hold.
2. 3.Tilsvarende skal en laerer eller instruktor, som besoger en kontraherende stat, og som er – eller umiddelbart for et sadant besog – var hjemmehorende i den anden kontraherende stat, og som opholder sig i den forstntevnte kontraherende stat priimert for at undervise el­ler deltage i videnskabelig forskning i en perio- de eller perioder, der ikke overstiger to ar vaere fritaget for beskatning i denne anden stat af ve- derlag for undervisning eller forskning, forud- sat at sadanne belob hidrorer fra kilder uden for denne anden stat.
3. 4.Bestemmelsen i stykke 3 i denne artikel skal ikke finde anvendelse pa indkomst fra forskning, hvis den omhandlcdc forskning ikke drives i almenvellets interesse, men hovedsage- ligt til privat fordel for en eller flere bestemte personer.

Artikel 21
Andre indkomster

1. 1.Indkomster, der hidrorer fra en kontrahe­rende stat og som ikke udtrykkeligt er naevnt i de foregaende artikler i denne overenskomst, kan beskattes i denne stat.
2. 2.Indkomst, der ikke hidrorer fra nogen af de to kontraherende stater kan kun beskattes i den kontraherende stat, hvor den person, der modtager indkomsten, er hjemmehorende.

first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, pro­vided that such payments are made to him from sources outside that State.

1. 2.Notwithstanding the provisions of para­graph 1, remuneration which a student or busi­ness apprentice who is or was formerly a resi­dent of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training derives from services rendered in that other State shall not be taxed in that other State provided that such services are in connection with his educa­tion or training and that the remuneration for such services is necessary to supplement the re­sources available to him for the purpose of his maintenance.
2. 3.Likewise, a teacher or an instructor who visits a Contracting State and who is or was im­mediately before such visit a resident of the ot­her Contracting State and who is present in the first-mentioned Contracting State for the pri­mary purpose of teaching or engaging in scien­tific research for a period or periods not exce­eding two years shall be exempt from tax in that other State on his remuneration from personal services for teaching or research, provided that such payments arise from sources outside that other State.
3. 4.The provision of paragraph 3 of this Artic­le shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Article 21
Other income

1. 1.Items of income arising from a Contrac­ting State, which are not expressly mentioned in the foregoing Articles of this Agreement may be taxed in that State.
2. 2.Items of income arising outside the two Contracting States shall be taxable only in the Contracting State of which the person receiving the income in question is a resident.

Artikel 22

Meioder til ophcevelse af dobbeltbeskatning

Dobbeltbeskatning skal undg&s siledes:

1. 1.I Danmark:
2. a)I tilfeelde, hvor en person, der er hjemmeho- rende 5 Danmark, oppebserer indkomst, som i overensstemmelse med bestemmelser- ne i denne overenskomst kan beskattes i Tyrkiet, skal Danmark, medmindre bestem- melseme i punkt c) medforer andet, indrom- me fradrag i den p&gaeldende persons ind- komstskat med et belob lig med den ind- komstskat, som er betalt i Tyrkiet.
3. b)Et sSdant fradrag skal imidlertid ikke over- stige den del af indkomstskatten, beregnet uden sSdant fradrag, der kan henfores til den indkomst, som kan beskattes i Tyrkiet.
4. c)I tilfaslde, hvor en person, der er hjemmeho- rende i Danmark, oppebzerer indkomst, som i overensstemmelse med bestemmelser- ne i denne overenskomst kun kan beskattes i Tyrkiet, kan Danmark medregne denne ind­komst i beskatningsgrundlaget, men skal i skatten af indkomsten fradrag e den del af indkomstskatten, som kan henfores til den indkomst, der hidrorer fra Tyrkiet.
5. d)Ved anvendelsen af punkt a) skal udtrykket »den indkomstskat, som er betalt i Tyrkiet« anses for at omfatte ethvert belob i tyrkisk skat, som skulle have vasret betalt efter tyr­kisk skattelovgivning, sSfremt der ikke hav- de vaeret indrommet nedsaettelse eller frita- gelse for tyrkisk skat i henhold til bestem- melseme om sasrlige skattebegunstigende foranstaltninger med henblik pi at fremme den okonomiske udvikling i Tyrkiet.

Uanset den foregSende saetning skal ind­komstskatten, der er betalt i Tyrkiet bereg- nes,

1. i)for s& vidt angSr udbytte, som er om- handlet i artikel 10, stykke 2, punkt a), med en sats pi 15 pet.;
2. ii)for si vidt angir udbytte, som er om- handlet i artikel 10, stykke 2, punkt b), med en sats pi 20 pet.;
3. iii)for si vidt angSr renter, som er omhand- let i artikel 11, stk. 2, med en sats p& 15 pet.;
4. iv)for si vidt ang&r royalties, som er om- handlet i artikel 12, stk. 2, med en sats p5 10 pet.

Article 22

Methods for elimination of double taxation

Double taxation shall be avoided as follows:

1. 1.In Denmark:
2. a)Subject to the provisions of subparagraph
3. c), where a resident of Denmark derives in­come which, in accordance with the provi­sions of this Agreement, may be taxed in Turkey, Denmark shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Turkey.
4. b)Such deduction shall not, however, exceed that part of the income tax, as computed be­fore the deduction is given, which is attribu­table to the income which may be taxed in Turkey.
5. c)Where a resident of Denmark derives inco­me which, in accordance with the provisions of this Agreement shall be taxable only in Turkey, Denmark may include this income in the tax base, but shall allow as a deduc­tion from the income tax that part of the in­come tax which is attributable to the income derived from Turkey.
6. d)For the purpose of subparagraph a), the term ‘’the income tax paid in Turkey” shall be deemed to include any amount of Tur­kish tax which would have been payable un­der Turkish taxation law but for any reduce tion or exemption of Turkish tax granted under the provisions concerning special in­centive measures to promote economic de­velopment in Turkey.

Notwithstanding the preceding sentence the tax on income paid in Turkey shall be calcula­ted,

1. i)in the case of dividends referred to in subparagraph a) of paragraph 2 of Ar­ticle 10, at a rate of 15 per cent;
2. ii)in the case of dividends referred to in subparagraph b) of paragraph 2 of Ar­ticle 10, at a rate of 20 per cent;
3. iii)in the case of interest referred to in para­graph 2 of Article 11, at a rate of 15 per cent;
4. iv)in the case of royalties referred to in pa­ragraph 2 of Article 12, at a rate of 10 per cent.

S&fremt de generelle skattesatser i den tyrki- ske skattelovgivning for udbytte, renter og roy­alties, der oppebaeres af personer, som ikke er hjemmehorende i Tyrkiet, nedsaettes til under de i dette punkt naevnte satser, skal s&danne la- vere satser imidlertid benyttes ved anvendelsen af dette punkt.

2 1 Tyrkiet:

1. a)I tilfaelde, hvor en person, der er hjemmeho- rende i Tyrkiet, oppebaerer indkomst, som i overensstemmelse med bestemmelseme i denne overenskomst kan beskattes i Dan­mark, skal Tyrkiet, sSfremt bestemmelseme i punkt c) ikke medforer andet, indromme fradrag i den p&gaeldende persons ind- komstskat med et belob lig med den ind- komstskat, som er betalt i Danmark.
2. b)Et sMant fradrag skal imidlertid ikke over- stige den del af indkomstskatten, beregnet uden sSdant fradrag, der kan henfores til den indkomst, som kan beskattes i Dan­mark.
3. c)I tilfaelde, hvor en person, der er hjemmeho- rende i Tyrkiet, oppebaerer indkomst, som ifolge bestemmelseme i denne overens­komst kun kan beskattes i Danmark, kan Tyrkiet medregne denne indkomst i beskat- ningsgrundlaget, men skal i indkomstskat­ten indromme fradrag med den del af ind­komstskatten, som kan henfores til indkom- sten, der oppebaeres fra Danmark.

Artikel 23
Ikke-diskriminering

1. Statsborgere i en kontraherende stat skal ikke i den anden kontraherende stat kunne un­dergives nogen beskatning eller dermed for- bundne krav, som er anderledes eller mere byr- defulde end den beskatning og dermed for- bundne krav, som statsborgere i denne anden stat under samme forhold er eller matte blive undergivet.

2. Beskatningen af et fast driftssted, som et foretagende i en kontraherende stat har i den anden kontraherende stat, m3, s&fremt bestem- melserne i artikel 10, stk. 4, ikke medforer an­det, ikke vtere mindre fordelagtig i denne an­den stat end beskatningen af foretagender i denne anden stat, der driver samme virksom- hed. Denne bestemmelse skal ikke kunne for- tolkes som forpligtende en kontraherende stat til at indromme personer, der er hjemmehoren-

However, if the general tax rates under Tur­kish tax legislation applicable to dividends, in­terest and royalties derived by persons who are not residents of Turkey are reduced below tho­se mentioned in this subparagraph, these lower rates shall apply for the purposes of this subpa­ragraph.

1. 2.In Turkey:
   1. a)Subject to the provisions of subparagraph
   2. c), where a resident of Turkey derives inco­me which, in accordance with the provisions of this Agreement, may be taxed in Den­mark, Turkey shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Denmark.
   3. b)Such deduction shall not, however, exceed that part of the income tax, as computed be­fore the deduction is given, which is attribu­table to the income which may be taxed in Denmark.
   4. c)Where a resident of Turkey derives income which, in accordance with the provisions of this Agreement shall be taxable only in Den­mark, Turkey may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax, which is attributable to the income der­ived from Denmark.

Article 23

Non-discrimination

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the sa­me circumstances are or may be subjected.

2. Subject to the provisions of paragraph 4 of Article 10, the taxation on a permanent estab­lishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the ot­her Contracting State any personal allowances,

de i den anden kontraherende stat, de personli- ge skattemasssige begunstigelser, lempelser og nedsaettelser, som den som folge af tegteskabe- lig stilling eller forsorgerpligt over for familie indrammer personer, der er hjemmehorende inden for dens eget omr&de.

1. 3.Medmindre bestemmelseme i artikel 9, stykke 1, artikel 11, stykke 7, eller artikel 12, stykke 6, finder anvendelse, skal renter, royalti­es og andre betalinger, der udredes af et foreta- gende i en kontraherende stat til en person hjemmehorende i den anden kontraherende stat, kunne fratraekkes ved opgerelsen af et s&- dant foretagendes skattepligtige indkomst un­der samme betingelser, som hvis betalingeme var sket til en person hjemmehorende i den forstntevnte stat.
2. 4.Foretagender i en kontraherende stat, hvis formue helt eller delvis ejes eller kontrolleres, direkte eller indirekte, af en eller flere personer, der er hjemmehorende i den anden kontrahe­rende stat, skal ikke i den forstnaevnte stat kun­ne undergives nogen beskatning eller denned forbundne krav, som er anderledes eller mere byrdefulde end den beskatning og dermed for­bundne krav, som andre tilsvarende foretagen­der i den forstnaevnte stat er eller m&tte blive undergivet.

Artikel 24

Fremgangsmaden ved indgdelse af gensidige
aftaler

1. 1.I tilfaelde, hvor en person mener, at foran- staltningcr, truffet af en af eller begge de kon­traherende stater, for ham medforer eller vil medfore en beskatning, som ikke er i overens- stemmelse med bestemmelseme i denne over- enskomst, kan han, uanset hvilke retsmidler der mitte veere fastsat i disse staters interne lov- givning, indbringe sin sag for den kompetente myndighed i den kontraherende stat, i hvilken han er hjemmehorende eller, s&fremt tilfaeldet er o mfattet af artikel 23, stykke 1, for den kom­petente myndighed i den af de kontraherende stater, i hvilken han er statsborger. Sagen skal forelasgges inden tre Sr fra den dag, hvor der er givet ham underretning om den foranstaltning, der medforer en beskatning, som ikke er i over- ensstemmelse med bestemmelseme i overens- konnsten.
2. 2.Den kompetente myndighed skal, hvis indsigelsen synes at vtere begrundet, og hvis den ikke selv kan ni til en rimelig losning, soge reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3. 3.Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or pa­ragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of de­termining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned State.
4. 4.Enterprises of a Contracting State, the ca­pital of which is wholly or partly owned or con­trolled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the firstmentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first- mentioned State are or may be subjected.

Article 24

Mutual agreement procedure

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accor­dance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his ca­se to the competent authority of the Contrac­ting State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting States of which he is a natio­nal. The case must be presented within three years from the first notification of the action re­sulting in taxation not in accordance with the provisions of the Agreement.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory

at lose sagen ved gensidig aftale med den kom- petente myndighed i den anden kontraherende stat med henblik p& at undgS en beskatning, der ikke er i overensstemmelse med overenskom- sten. Enhver indgSet aftale skal gennemfores uden hensyn til frister, der matte gaslde ifolge de kontraherende staters interne lovgivning.

1. 3.De kompetente myndigheder i de kontra­herende stater skal soge ved gensidig aftale at lose vanskeligheder eller tvivlssporgsmai, der matte opsta med hensyn til fortolkningen eller anvendelsen af overenskomsten. De kan ogsi forhandle om undgaelse af dobbeltbeskatning i tilfaelde, som ikke er omhandlet i overenskom­sten.
2. 4.De kontraherende staters kompetente myndigheder kan trade i direkte forbindelse med hinanden med henblik pa indgaelse af af- taler i overensstemmelse med de foranstaende stykker. N<lr det for tilvejebringelsen af en afta­le skonnes onskeligt, at der finder en mundtlig forhandling sted, kan en sadan finde sted i et udvalg bestaende af reprasentanter for de kompetente myndigheder i de kontraherende stater.

Artikel 25

Udveksling af oplysninger

1. De kontraherende staters kompetente myndigheder skal udveksle sadanne oplysnin­ger, som er nodvendige for at gennemfore be- stemmelserne i denne overenskomst eller i de kontraherende staters interne lovgivning ved- rorende skatter, der omfattes af overenskom­sten, i det omfang denne beskatning ikke stri- der mod overenskomsten. Udvekslingen af op­lysninger er ikke begranset af artikel 1. Alle op­lysninger, der modtages af en kontraherende stat, skal behandles som hemmelige ph samme rnide som oplysninger, der modtages i henhold til denne stats interne lovgivning og m3 kun meddeles til personer eller myndigheder (her- under domstole og forvaltningsmyndigheder), der er beskaeftiget med piligning, opkravning, inddrivelse, retsforfolgelse eller klagebehand- ling i forbindelse med de skatter, der er omfat- tet af overenskomsten. Sadanne personer eller myndigheder ma kun benytte oplysningerne til de naevnte formal. De kan meddele oplysnin- geme under offentlige retshandlinger eller i retsafgorelser.

solution, to resolve the case by mutual agree­ment with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

1. 3.The competent authorities of the Contrac­ting States shall endeavour to resolve by mu­tual agreement any difficulties or doubts ari­sing as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
2. 4.The competent authorities of the Contrac­ting States may communicate with each other directly for the purpose of reaching an agree­ment in the sense of the preceding paragraphs. When it seems advisable in order to reach agre­ement to have an oral exchange of opinions, such exchange may take place through a Com­mission consisting of representatives of the competent authorities of the Contracting Sta­tes.

Article 25

Exchange of information

1. The competent authorities of the Contrac­ting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation there­under is not contrary to the Agreement. The ex­change of information is not restricted by Artic­le 1. Any information received by a Contracting State shall be treated as secret in the same man­ner as information obtained under the dome­stic laws of that State and shall be disclosed on­ly to persons or authorities (including courts and administrative bodies) involved in the as­sessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such pur­poses. They may disclose the information in public court proceedings or in judicial deci­sions.

2. Bestemmelserne i stykke 1 skal i intet til- fcelde kunne fortolkes s&ledes, at der p&lasgges en kontraherende stat pligt til:

1. a)at udfore forvaltningsakter, der strider mod denne stats eller den anden kontraherende stats lovgivning og forvaltningspraksis;

h) at meddele oplysninger, som ikke kan opn&s ifolge denne stats eller den anden kontrahe­rende stats lovgivning og forvaltningsprak­sis;

c) at meddele oplysninger, som ville robe no­gen erhvervsmaessig, forretningsmasssig, in- dustriel, kommerciel eller faglig hemmelig- hed eller nogen fremstillingsmetode, eller oplysninger, hvis offentliggorelse ville stride mod almene interesser (ordre public).

Artikel 26

Administrativ bistand

1. De kontraherende stater forpligter sig til at yde hjaslp og gensidig bistand ved forkyndelse og opkrsevning af skatter, der er omfattet af ar- tike! 2, herunder pilobne forhojelser, renter, udgifter og boder, der ikke har karakter af straf.

2. P& anmodning af den kompetente myndig- hed i en kontraherende stat, vil den kompetente myndighed i den anden kontraherende stat, i henhold til lovgivningens bestemmelser om forkyndelse og opkraevning af de ovenfor ntevnte skatter i sidstntevnte stat, varetage for­kyndelse og opkraevning af skattekrav, der er omfattet af stykke I, og som kan opkrseves i den forste stat. S&danne krav skal ikke nyde for- trinsret i den stat, til hvilken anmodningen er rettet, og sidstnasvnte stat er ikke forpligtet til anvende inddrivelsesmetoder, som ikke er i overensstemmelse med lovgivningens bestem­melser om forkyndelse og opkraevning i denne stat.

3. Anmodninger, der er omfattet af stykke 2, skal vaere vedlagt en officiel kopi af inddrivel- sesdokumenter, om nodvendigt ledsaget af en officiel kopi af afsagte domme som »res judica- te«.

4. For s& vidt ang&r skattekrav, der kan ap- pelleres, kan den kompetente myndighed i en kontraherende stat, for at sikre statens rettighe- der, anmode den kompetente myndighed i den anden kontraherende stat om at tage forholds- regler til sikring af kravet som foreskrevet i sidstnaevnte stats lovgivning; bestemmelserne i

2. In no case shall the provisions of para­graph 1 be construed so as to impose on a Con­tracting State the obligation:

1. a)to carry out administrative measures at vari­ance with the laws and the administrative practice of that or of the other Contracting State;
2. b)to supply information which is not obtain­able under the laws or in the normal course of the administration of that tx of the other Contracting State;
3. c)to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or in­formation, the disclosure of which would be contrary to public policy (ordre public).

Article 26

Administrative assistance

1. The Contracting States engage to provide aid and assistance mutually for the purpose of notification and collection in principle, incre­ment additions, interest, expenses and fines without penal character, of taxes covered by Article 2.

2. At the request of the competent authority of a Contracting State, the competent authority of the other Contracting State will ensure, ac­cording to the provisions of laws and regula­tions applied to notification and collection of the above-mentioned taxes in the last State, no­tification and collection of fiscal claims cove­red by the first paragraph, which are recover­able in the first State. These claims shall not en­joy any privilege in the requested State and the latter is not obliged to apply means of execu­tion which are not authorized by the provisions of laws and regulations of the requested State.

3. Requests covered by paragraph 2, shall be supported by an official copy of executory do­cuments, accompanied, when needed by an of­ficial copy of judgements passed as res judica- te.

4. With respect to fiscal claims susceptible to appeal, the competent authority of a Contrac­ting State could, for the safeguard of its rights, request the competent authority of the other Contracting State, to take measures of conser­vation as prescribed in the legislation of the lat­ter State; provisions of paragraphs 1 to 3 could

stykke 1 til 3 kan anvendes mutatis mutandis, pS s&danne forholdsregler.

5. Bestemmelseme i artikel 24, stykke 1, skal ligeledes finde anvendelse pS alle oplysninger, som, med henblik p& anvendelsen af de foregif- ende stykker i denne artikel, bringes til kund- skab hos den kompetente myndighed i den stat, der modtager anmodningen.

Artikel 27

Medtemmer af diplomatiske og konsulcere
reprcesentationer

1. Intet i denne overenskomst berorer de skattemaessige begunstigelser, som medlemmer af diplomatiske eller konsulaere repraesentatio- ner mfitte nyde i kraft af folkerettens almindeli- ge regler eller saerlige aftaler.

2. Uanset bestemmelserne i artikel 4 skal en fysisk person, der er medlem af en stats diplo­matiske mission, konsultere representation el­ler faste mission, der er beliggende i den anden kontraherende stat eller i en tredjestat, i skatte- masssig henseende anses som hjemmehorende i den stat, fra hvilken han er udsendt, hvis:

1. a)han ifolge folkeretten ikke er skattepligtig i modtagerstaten af indkomst, hidrorende fra kilder uden for denne stat, og
2. b)han i den stat, fra hvilken han er udsendt, er skattepligtig af sin samlede indkomst pS samme mSde som personer, der er hjemme- horende i denne stat.

Artikel 28
Territorial udvidelse

1. Denne overenskomst kan enten i sin hel- hed eller med de nodvendige tendringer udvi- des til enhver del af det til de kontraherende stater horende omr&de, som specielt er holdt uden for denne overenskomsts anvendelse eller til enhver stat eller ethvert omr&de, for hvis in- temationale forbindelser Danmark eller Tyrki- et er ansvarlig, og som p&ligner skatter af vte- sentlig samme art som de skatter, overenskom- sten finder anvendelse p5. Enhver s^dan udvi­delse skal have virkning fra det tidspunkt og veere undergivet s&danne tendringer og betin- gelser, herunder betingelser vedrorende opsi- gelse, som mStte blive fastsat mellem de kontra­herende stater i noter, der skal udveksles ad di- plomatisk vej, eller pi enhver anden mide, der be applied, mutatis mutandis, to these measures.

5. The provisions of Article 24, paragraph 1, shall apply equally to all information brought, for the application of preceding paragraphs of the present Article, to the knowledge of the competent authority of the requested State.

Article 27

Diplomatic agents and consular officers

1. Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consu­lar officers under the general rules of interna­tional law or under the provisions of special agreements.

2. Notwithstanding the provisions of Article 4 an individual who is a member of a diploma­tic mission, consular post or permanent mis­sion of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Agree­ment to be a resident of the sending State if:

1. a)in accordance with international law he is not liable to tax in the receiving State in res­pect of income from sources outside that State, and
   1. b)he is liable in the sending State to the same obligations in relation to tax on his total in­come as are residents of that State.

Article 28

Territorial extension

1. This Agreement may be extended, either in its entirety or with any necessary modifications to any part of the territory of the Contracting States which is specifically excluded from the application of the Agreement or to any State or territory for whose international relations Den­mark or Turkey is responsible, and which im­poses taxes substantially similar in character to those to which the Agreement applies. Any such extension shall take effect from such date and subject to such modifications and condi­tions, including conditions as to termination, as may be specified and agreed between the Con­tracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.

er i overensstemmelse med deres forfatnings- maessige regler.

2. Medmindre de kontraherende stater har aftalt andet, skal opsigelsen af overenskomsten af en af dem i henhold til artikel 30 ogs4 – p& den mSde, som er angivet i nsevnte artikel – bringe anvendelsen af overenskomsten til op- hor pS enhver del af det til de kontraherende stater horende omrade eller pa enhver stat eller ethvert omrade, til hvilken den er blevet udvi- det i henhold til denne artikel.

Artikel 29
Ikrafitrceden

1. 1.De kontraherende staters regeringer skal give hinanden underretning om opfyldelsen af de forfatningsmaessige betingelser for denne overenskomsts ikrafttraeden.
2. 2.Denne overenskomst skal traede i kraft pa datoen for den sidste af de i stykke 1 omhandle- de underretninger, og dens bestemmelser skal have virkning for sa vidt angSr skatter for det indkomstar, som begynder den 1. januar 1991 eller senere, og folgende indkomst§r.

Artikel 30

Opsigelse

Denne overenskomst skal forblive i kraft, indtil den opsiges af en kontraherende stat. Hver af de kontraherende stater kan ad diplo- matisk vej opsige overenskomsten ved at give skriftlig underretning om opsigelsen den 30. ju- ni eller tidligere i ethvert kalenderar, som folger efter en periode pa 5 ar fra det ar, i hvilket over­enskomsten er tr§dt i kraft. I sa fald skal over­enskomsten ophore at have virkning for sa vidt angar skatter for det indkomstar, som begynder den 1. januar eller senere i det kalenderar, der folger umiddelbart efter det ar, i hvilket under- retningen er givet, og folgende ar.

Til bekraeftelse heraf har de undertegnede, befuldmtegtigede, underskrevet naervserende overenskomst og forsynet den med deres segl.

2. Unless otherwise agreed by both Contrac­ting States, the termination of the Agreement by one of them under Article 30 shall also ter­minate, in the manner provided for in that Ar­ticle, the application of the Agreement to any part of the territory of the Contracting States or to any State or territory to which it has been ex­tended under this Article.

Article 29
Entry into force

1. 1.The Governments of the Contracting Sta­tes shall notify each other of the completion of the constitutional requirements for the bring­ing into force of this Agreement.
2. 2.This Agreement shall enter into force on the date of the latter of the notifications refer­red to in paragraph 1 and its provisions shall have effect in respect of taxes for the income year beginning on or after 1 st January 1991 and subsequent income years.

Article 30
Termination

This Agreement shall remain in force until terminated by a Contracting State. Either Con­tracting State may terminate the Agreement through diplomatic channels, by giving written notification of termination on or before the thirtieth day of June of any calendar year fol­lowing after the period of five years from the year in which the Agreement enters into force. In such event, the Agreement shall cease to ha­ve effect, in respect of taxes for the income year beginning on or after 1st January in the calen­dar year next following the year in which the notification is given, and subsequent income years.

IN WITNESS WHEREOF the undersigned plenipotentiaries have signed the present Agreement and have affixed their seals thereto.

Udfaerdiget i to eksemplarer i Ankara den 30. maj 1991 p& tyrkisk, dansk og engelsk, swedes at alle tekster har samme gyldighed. I tilfaslde af uoverensstemmelse mellem teksterne, skal den engelske tekst anvendes.

FOR KONGERIGET DANMARK
Niels Christian Tillisch

Done in duplicate at Ankara this 30th day of May 1991, in the Danish, Turkish and English languages, all three texts being equally authen­tic. In case of divergence between the texts, the English text shall be the operative one.

FOR THE KINGDOM OF DENMARK
Niels Christian Tillisch

PROTOKOL

Ved undertegnelsen af overenskomsten mellem Kongeriget Danmark og Republikken Tyrkiet til undg&else af dobbeltbeskatning og forhindring af skatteunddragelse forsS vidt an- gSr indkomstskatter har undertegnede trufTet aftale om folgende bestemmelser, der skal ud- gore en integrerende del af overenskomsten.

1. 1.Med hensyn til artikel 6, stykke 2.

Der er enighed om, at udtrykket »fiskeplad- ser af enhver art« skal vaere omfattet af beteg- nelsen fast ejendom og at fiskeri p& Sbent hav ikke skal tillaegges samme betydning.

1. 2.Med hensyn til artikel 7, stykke 5.

Hvis et fast driftssted f&r tilladelse til at aen- dre sin metode, skal den kompetente myndig- hed i den kontraherende stat, hvori det faste driftssted fra den anden kontraherende stat er beliggende, informere den anden kontraheren­de stat om den metode, der anvendes ved fast- sasttelsen af det faste driftssteds fortjeneste samt om den nye metode, som de berorte myn- digheder har givet tilladelse til at anvende.

1. 3.Med hensyn til artikleme 10,11 og 12.

Der er enighed om, at hver kontraherende stat forbeholder sig ret til at afvise at yde frita- gelser og lempelser i henhold til ovennasvnte artikler i tilfelde, hvor indkomsten oppebaeres af en person, der er hjemmehorende i den an­den stat og som direkte eller indirekte kontrol- leres af personer, som ikke er hjemmehorende i nogen af stateme.

I sidanne tilfelde skal den kompetente myn- dighed i den stat, der har afvist at indromme overenskomstfordelen, informere de kompe­tente myndigheder i den anden stat, og de kom­petente myndigheder skal fastsastte de naerme- re regler for denne bestemmelse.

1. 4.Med hensyn til artikleme 12 og 13.

Der er enighed om, at bestemmelserne i arti­kel 12 – vedrorende betaling af enhver art, der modtages som vederlag for salg af formuegoder i henhold til artikel 12, stykke 3 -, skal finde an- vendelse, medmindre det kan bevises, at den omhandlede betaling er vederlag for en reel overdragelse af de omhandlede formuegoder. I s&danne tilfelde finder bestemmelserne i arti­kel 13 anvendelse.

PROTOCOL

At the moment of signing the Agreement bet­ween the Kingdom of Denmark the Republic of Turkey for the avoidance of double taxation and the prevention of fiscal evasion with res­pect to taxes on income the undersigned have agreed upon the following provisions which shall constitute an integral part of the Agre­ement.

1. 1.With reference to Article 6, paragraph 2.

It is understood that the term »fishing places of every kind« shall be included in the concept of immovable property and open sea fishing shall not be treated under the same meaning.

1. 2.With reference to Article 7, paragraph 5.

If a permanent establishment is allowed to change its method the competent authority of the Contracting State in which a permanent establishment of the other Contracting State is situated shall inform the other Contracting Sta­te about the method used in determining the profits of the permanent establishment and the new method approved by related authorities.

1. 3.With reference to Articles 10, II and 12.

It is understood that each Contracting State reserves its right to refuse to grant the benefit of the exemptions and reliefs provided for in these Articles in the case where the income is recei­ved by a resident of the other State which is controlled directly or indirectly by persons who are not residents of either State.

In such case, the competent authority of the State denying the benefit of the Agreement shall inform the competent authorities of the other State and the competent authorities shall settle the mode of application of this provision.

1. 4.With reference to Articles 12 and 13.

It is understood that in the case of any pay­ment received as a consideration for the sale of the property as meant in paragraph 3 of Article 12, the provisions of Article 12 shall apply, un­less it is proved that the payment in question is a payment for a genuine alienation of the said property. In such case, the provisions of Article 13 shall apply.

1. 5.Med hensyn til artikel 15, stykke 5; artikel 22, stykke 1 og 2, litra c).

Der er enighed om, at bestemmelseme i arti­kel 22, stykke 1 og 2, litra c), ikke skal finde an- vendelse p3 de personer, der er ntevnt i artikel 15, stykke 5.

1. 6.Med hensyn til artikel 23, stykke 3.

Der er enighed om, at enhver gseld, som en virksomhed i en kontraherende stat matte have til en person, som er hjemmehorende i den an- den kontraherende stat, med henblik pS fast- stettelsen af den p&gseldende virksomheds skattepligtige formue, skal kunne fratraekkes p3 samme betingelser, som hvis den havde vasret kontraheret med en person, som var hjemme- horende i den farstnaevnte stat.

1. 7.Med hensyn til artikel 24, stykke 1.

Der er enighed om, at sagen, for s£ vidt angfir Tyrkiet, skal forelasgges den kompetente myn- dighed inden et hr fra den dag, hvor der er givet den forste underretning om den foranstaltning, der medforer en beskatning, som ikke er i over- ensstemmelse med overenskomsten. SSfremt denne periode imidlertid er udlobet, kan skat- teyderen under alle omstrendigheder forelasgge sagen for de kompetente myndigheder i Tyrkiet inden fern regnet fra den forste januar i ka- lender&ret, der folger efter det dertil svarende indkomstSr. Det dertil svarende indkomstSr er det Sr, hvor den indkomst, der gav anledning til den foranstaltning, der medforer en beskat­ning, der ikke er i overensstemmelse med over­enskomsten, blev oppebSret.

1. 8.Med hensyn til artikel 24, stykke 2.

Der er enighed om, med hensyn til artikel 24, stykke 2, at skatteyderen, for si vidt angir Tyr­kiet, skal stille krav om tilbagebetaling, der er resultat af en gensidig aftale, inden en periode pi et ir efter at skatteadministrationen har un- derrettet skatteyderen om resultatet af den gen- sidige aftale.

1. 9.Med hensyn til artikel 26.

Der er enighed om, at medmindre andet afta- les skal

a) almindelige omkostninger, der er opstiet i

forbindelse med ydelse af bistand, bares af

den stat, der er anmodet om bistand;

1. 5.With reference to Article 15, paragraph 5; Ar­ticle 22, paragraphs 1 and 2, subparagraphs (c).

It is understood that the provisions of subpa­ragraphs (c) of paragraphs 1 and 2 of Article 22 shall not apply to the person mentioned in pa­ragraph 5 of Article 15.

1. 6.With reference to Article 23, paragraph 3.

It is understood that any debt of an enterpri­se of a Contracting State to a resident of the ot­her Contracting State shall, for the purpose of determining the taxable capital of such enter­prise, be deductible under the same conditions as if it had been contracted to a resident of the first-mentioned State.

1. 7.With reference to paragraph 1 of Article 24.

It is understood that, in the case of Turkey, the case must be presented to the competent authority within one year from the first notifi­cation of the action resulting in taxation not in accordance with the provisions of the Agree­ment. However, if such period has expired, the taxpayer may, in any case, present the case to the competent authority in Turkey within a pe­riod of five years beginning on the first day of January of the calendar year next following the related taxable year. The related taxable year is the year in which the income subject to the ac­tion resulting in taxation not in accordance with the provisions of the Agreement is der­ived.

1. 8.With reference to paragraph 2 of Article 24.

It is understood that with respect to para­graph 2 of Article 24 the taxpayer must in case of Turkey claim the refund resulting from such mutual agreement within a period of one year after the tax administration has notified the taxpayer of the result of the mutual agreement.

1. 9.With reference to Article 26.

It is understood that, unless otherwise agre­ed,

a) ordinary costs incurred in providing as­sistance shall be borne by the requested Sta­te;

b) ekstraordinaere omkostninger, der er opstS- et i forbindelse med ydelse af bistand, bseres af den stat, der har anmodet om bistand.

1 de tilfffilde, der er naevnt under litra b) skal den stat, der er anmodet om bistand, vtere for- pligtet til at indformere den stat, der har anmo­det om bistand, om storrelsen af de forventede omkostninger.

Til bekraeftelse heraf har de undertegnede, dertil behorigt befuldmagtigede, underskrevet denne overenskomst.

Udfterdiget i to eksemplarer i Ankara den 30. maj 1991 pi dansk, tyrkisk og engelsk, s&ledes at alie tre tekster har samme gyldighed. I tilfael- de af uoverensstemmelse mellem teksterne, skal den engelske tekst anvendes.

b) extraordinary costs incurred in providing assistance shall be borne by the applicant State.

In the cases mentioned under subparagraph b) the requested State shall undertake the obli­gation to inform the applicant State of the ex­pected amount of the costs.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this proto­col

Done in duplicate at Ankara this 30th day of May 1991, in the Danish, Turkish and English Languages, all three texts being equally auth­entic. In case of divergence between the texts, the English text shall be the operative one.