Agreement between the Republic of Finland and the Republic of Turkey for the avoidance of double taxation with respect to taxes on income (SopS 48–49/2012)

The government of the Republic of Finland and the government of the Republic of Turkey

Desiring to conclude an agreement for the avoidance of double taxation with respect to taxes on income,

Have agreed as follows:

Article 1

Persons covered

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

Article 2

Taxes covered

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.

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:

a) in Turkey:

i) the income tax (gelir vergisi); and

ii) the corporation tax (kurumlar vergisi);

(hereinafter referred to as "Turkish tax");

b) in Finland:

i) the state income taxes (valtion tuloverot; de statliga inkomstskatterna);

ii) the corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund);

iii) the communal tax (kunnallisvero; kommunalskatten);

iv) the church tax (kirkollisvero; kyrkoskatten);

v) the tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst) and

vi) the tax withheld at source from nonresidents' income (rajo...