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ARTICLE 28

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

Entry into Force

  1. This Agreement shall be ratified and the instruments of ratification shall be exchanged at ____________________ as soon as possible.

  2. The Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the date on which the Agreement enters into force; and

b) in respect of other taxes, for taxable periods beginning on or after the first day of January next following the date on which the Agreement enters into force.

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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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