DT19152 - DT: Turkey: double taxation agreement, Article 3: General definitions
(1) For the purposes of this Agreement, unless the context otherwise requires:
(a) the term `Turkey` means the territory of the Republic of
Turkey, and any area in which the laws of Turkey are in force, as
well as the Continental Shelf over which Turkey has, in accordance
with international law, sovereign rights to explore and exploit its
natural resources;
(b) the term `United Kingdom` means Great Britain and
Northern Ireland, including any area outside the territorial sea of
the United Kingdom which in accordance with international law has
been or may hereafter be designated, under the laws of the United
Kingdom concerning the Continental Shelf, as an area within which
the rights of the United Kingdom with respect to the sea bed and
sub-soil and their natural resources may be exercised;
(c) the term `national` means:
(i) in relation to Turkey, any individual possessing Turkish
nationality in accordance with the Turkish Nationality Code; and
any legal person, partnership or association deriving its status as
such from the law in force in Turkey;
(ii) in relation to the United Kingdom, any British citizen
or any British subject not possessing the citizenship of any other
Commonwealth country or territory, provided he has the right of
abode in the United Kingdom; and any legal person, partnership,
association or other entity deriving its status as such from the
law in force in the United Kingdom;
(d) the terms `a Contracting State` and `the other Contracting
State` mean Turkey or the United Kingdom as the context requires;
(e) the term `tax` means any tax covered by Article 2 of
this Agreement;
(f) the term `person` comprises an individual, a company and
any other body of persons;
(g) the term `company` means any body corporate or any
entity which is treated as a body corporate for tax purposes;
(h) the term `registered office` in relation to Turkey means
the legal head office registered under the Turkish Code of
Commerce;
(i) 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;
(j) the term `international traffic` means any transport by
a ship, an aircraft or a road vehicle operated by an enterprise of
a Contracting State, except when the ship, aircraft or road vehicle
is operated solely between places in the other Contracting State;
(k) the term `political subdivision` in relation to the
United Kingdom, includes Northern Ireland;
(l) the term `competent authority` means, in the case of
Turkey the Minister of Finance and Customs or his authorised
representative, and in the case of the United Kingdom the
Commissioners of Inland Revenue or their authorised
representative.
(2) As regards the application of this Agreement by a Contracting State any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Agreement.
