tax-treaties.com

Germany / Turkey · English

2012 source edition

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Contents

Article 1 Persons covered

Article 2 Taxes covered

Article 3 Generel Definitions

Article 4 Resident

Article 5 Permanent Establishment

Article 6 Income from immovable property

Article 7 Business profits

Article 8 Shipping and air transport

Article 9 Associated enterprises

Article 10 Dividends

Article 11 Interest

Article 12 Royalties

Article 13 Capital gains

Article 14 Independent personal services

Article 15 Dependent personal services

Article 16 Directors’ Fees

Article 17 Artistes and sportsmen

Article 18 Pensions

Article 19 Government Service

Article 20 Teachers and students

Article 21 Other income

Article 22 Elimination of double taxation

Article 23 Non-discrimination

Article 24 Mutual agreement procdure

Article 25 Exchange of information

Article 26 Assistance in the collection of taxes

Article 27 Procedural rules for taxation at source

Article 28 Members of diplomatic missions and consular posts

Article 29 Protocol

Article 30 Entry into force

Article 31 Termination