DT19151 - DT: Turkey: double taxation agreement, Article 2: Taxes covered
(1) This Agreement shall apply to taxes on income and on capital
gains imposed by either Contracting State irrespective of the
manner in which they are levied.
(2) There shall be regarded as taxes on income and on capital
gains all taxes imposed on total income, on total capital gains, or
on elements of income or of capital gains, including taxes on gains
from the alienation of movable or immovable property, as well as
taxes on capital appreciation.
(3) The existing taxes which are the subject of this
Agreement are:
(a) in the Republic of Turkey:
(i) the income tax; and
(ii) the corporation tax;
(hereinafter referred to as `Turkish tax`);
(b) in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax;
(hereinafter referred to as `United Kingdom tax`).
(4) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws.
