ARTICLE 21

U.S. Income Tax Treaty — Turkey Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States

Other Income

Items of income of a resident of a Contracting State, wherever arising, not dealt within the foregoing Articles of this Agreement shall be taxable only in that State.
The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6 (Income from Immovable Property (Real Property)), if the beneficial owner of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the income is attributable to such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 14 (Independent Personal Services), as the case may be, shall apply.

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▸Contents — U.S. Income Tax Treaty — Turkey Tax Treaty

U.S. Income Tax Treaty — Turkey Tax Treaty

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