DT19178 - DT: Turkey: double taxation agreement, Article 29: Termination
This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement by giving notice of termination, through the diplomatic channel, at least six months before the end of any calendar year beginning after the expiration of five years from the date of entry into force of the Agreement. In such event, the Agreement shall cease to have effect:
(a) in Turkey, in respect of income tax and corporation tax, for
any fiscal year beginning on or after 1 January in the calendar
year next following that in which the notice is given; and
(b) in the United Kingdom:
(i) in respect of income tax and capital gains tax, for any year
of assessment beginning on or after 6 April in the calendar year
next following that in which the notice is given;
(ii) in respect of corporation tax, for any financial year
beginning on or after 1 April in the calendar year next following
that in which the notice is given.
