AVOIDANCE OF DOUBLE TAXATION AGREEMENTS IN EFFECT

(as of 22.04.2010)

State

Date of Signature

Date of Official Gazette

Date of Enforcement

Starting Date of Application to Taxes

1)

Austuria

03/11/1970

01.08.1973 - 14612

24/09/1973

01/01/1974

2)

Norway

16/12/1971

21.12.1975 - 15445

30/01/1976

01/01/1977

3)

S. Korea

24/12/1983

02.10.1985 - 18886

25/03/1986

01/01/1987

4)

Jordan

06/06/1985

15.07.1986 - 19165

03/12/1986

01/01/1987

5)

S.Arabia

11/01/1989

02.07.1990 - 20566

09/08/1990

01.01.1987

(1)

6)

Tunisia

02/10/1986

30.09.1987 - 19590

28/12/1987

01/01/1988

7)

Romania

01/07/1986

21.08.1988 - 19906

15/09/1988

01/01/1989

8)

Netherlands

27/03/1986

22.08.1988 - 19907

30/09/1988

01/01/1989

9)

Pakistan

14/11/1985

26.08.1988 - 19911

08/08/1988

01/01/1989

10)

UK

19/02/1986

19.10.1988 - 19964

26/10/1988

01/01/1989

11)

Finland

09/05/1986

30.11.1988 - 20005

30/12/1988

01/01/1989

12)

Turkish Republic of Northern Cyprus

22/12/1987

26.12.1988 - 20031

30/12/1988

01.01.1989

(2)

13)

France

18/02/1987

10.04.1989 - 20135

01/07/1989

01/01/1990

14)

Germany

16/04/1985

09.07.1986 - 19159

31/12/1989

01.01.1990

(3)

15)

Sweden

21/01/1988

30.09.1990 - 20651

18/11/1990

01/01/1991

16)

Belgium

02/06/1987

15.09.1991 - 20992

08/10/1991

01.01.1992

(4)

17)

Denmark

30/05/1991

23.05.1993 - 21589

20/06/1993

01/01/1991

18)

Italy

27/07/1990

09.09.1993 - 21693

01/12/1993

01/01/1994

19)

Japan

08/03/1993

13.11.1994 - 22110

28/12/1994

01/01/1995

20)

U.A.E.

29/01/1993

27.12.1994 - 22154

26/12/1994

01.01.1995

(5)

21)

Hungary

10/03/1993

25.12.1994 - 22152

09/11/1995

01/01/1993

22)

Kazakhstan

15/08/1995

08.11.1996 - 22811

18/11/1996

01/01/1997

23)

Macedonia

16/06/1995

07.10.1996 - 22780

28/11/1996

01/01/1997

24)

Albania

04/04/1994

05.10.1996 - 22778

26/12/1996

01/01/1997

25)

Algeria

02/08/1994

30.12.1996 - 22863

30/12/1996

01/01/1997

26)

Mongolia

12/09/1995

30.12.1996 - 22863

30/12/1996

01/01/1997

27)

India

31.01.1995

30.12.1996 - 22863

30/12/1996

01.01.1994

28)

Malaysia

27/09/1994

30.12.1996 - 22863

31/12/1996

01.01.1997

29)

Egypt

25.12.1993

30.12.1996 - 22863

31/12/1996

01.01.1997

30)

P.R. of China

23/05/1995

30.12.1996 - 22863

20/01/1997

01/01/1998

31)

Poland

03/11/1993

30.12.1996 - 22863

01/04/1997

01/01/1998

32)

Turkmenistan

17/08/1995

13.06.1997 - 23018

24/06/1997

01.01.1998

(6)

33)

Azerbaijan

09/02/1994

27.06.1997 - 23032

01/09/1997

01/01/1998

34)

Bulgaria

07/07/1994

15.09.1997 - 23111

17/09/1997

01/01/1998

35)

Uzbekistan

08/05/1996

07.09.1997 - 23103

30/09/1997

01/01/1997

36)

U.S.A.

26/03/1996

31.12.1997 - 23217

19/12/1997

01/01/1998

37)

Belarus

24/07/1996

22.04.1998 - 23321

29/04/1998

01/01/1999

38)

Ukraine

27/11/1996

22.04.1998 - 23321

29/04/1998

01/01/1999

39)

Israel

14/03/1996

24.05.1998 - 23351

27/05/1998

01/01/1999

40)

Slovakia

02/04/1997

03.10.1999 - 23835

02/12/1999

01/01/2000

41)

Kuwait

06/10/1997

28.11.1999 - 23890

13/12/1999

01/01/1997

42)

Russian Fed.

15/12/1997

17.12.1999 - 23909

31/12/1999

01/01/2000

43)

Indonesia

25/02/1997

15.02.2000 - 23965

06/03/2000

01/01/2001

44)

Litvanya

24/11/1998

10.05.2000 - 24045

17/05/2000

01/01/2001

45)

Croatia

22/09/1997

10.05.2000 - 24045

18/05/2000

01/01/2001

46)

Moldova

25/06/1998

25.07.2000 - 24120

28/07/2000

01/01/2001

47)

Singapore

09/07/1999

18.07.2001 - 24466

27/08/2001

01/01/2002

48)

Kyrgyzystan

01/07/1999

12.12.2001 - 24611

20/12/2001

01/01/2002

49)

Tajikistan

06/05/1996

24.12.2001 - 24620

26/12/2001

01/01/2002

50)

Sudan

26/08/2001

17.09.2003 - 25232

31/01/2005

01/01/2006

51)

Czech Rep.

12/11/1999

15.12.2003 - 25317

16/12/2003

01/01/2004

52)

Spain

05/07/2002

18.12.2003 - 25320

18/12/2003

01/01/2004

53)

Bangladesh

31.10.1999

15.12.2003 - 25317

23.12.2003

01.01.2004

54)

Latvia

03/06/1999

22.12.2003 - 25324

23/12/2003

01/01/2004

55)

Slovenia

19/04/2001

23.12.2003 - 25325

23/12/2003

01/01/2004

56)

Greece

02/12/2003

02.03.2004 - 25390

05/03/2004

01/01/2005

57)

Syria

06/01/2004

28.06.2004 - 25506

21/08/2004

01/01/2005

58)

Thailand

11/04/2002

08.01.2005 - 25694

13/01/2005

01/01/2006

59)

Luxemburg

09/06/2003

08.01.2005 - 25694

18/01/2005

01/01/2006

60)

Estonia

25/08/2003

04.07.2004 - 25512

21/02/2005

01/01/2006

61)

Iran

17/06/2002

09.10.2003 - 25254

27/02/2005

01/01/2006

62)

Morocco

07/04/2004

22.06.2005 - 25853

18/07/2006

01/01/2007

63)

Lebanon

12/05/2004

17.08.2006 - 26262

21/08/2006

01/01/2007

64)

R. of South Africa

03/03/2005

20.11.2006 - 26352

06/12/2006

01/01/2007

65)

Portugal

11/05/2005

15.12.2006 - 26377

18/12/2006

01/01/2007

66)

Serbia-Montenegro

12/10/2005

08.08.2007 - 26607

10/08/2007

01/01/2008

67)

Ethiopia

02/03/2005

09.08.2007 - 26608

14/08/2007

01/01/2008

68)

Bahrain

14/11/2005

21.08.2007 - 26620

02/09/2007

01/01/2008

69)

Qatar

25/12/2001

05.02.2008 - 26778

11/02/2008

01/01/2008

70)

Bosna-Herzegovina

16/02/2005

08.04.2007 - 26487

18/09/2008

01/01/2009

71) Saudi Arabia09.11.20073.02.2009 – 01/04/200901/01/2010

27130

72) New Zealand22.04.2010

73) Australia28.04.2010

(1) The agreement applies only to taxes arising from air transportation activities.

(2) Anlaşmanın 5 inci maddesinin 2 nci fıkrasının (h) bendinin 2 nci fıkrası, 11 nci maddesinin 3 üncü fıkrasının (c) bendi ve 14 üncü maddesinin 2 nci fıkrası gereğince bir Akit Devlette vergilendirilmeyecek olan kazanç ve iratlar hakkında 1.1.1987 tarihinden itibaren başlayan vergilendirilme dönemleri için yürürlüğe girmiştir.

(3) Articles related to sea and air transportation are effective since 01.01.1983. This treaty is terminated to be effective as of 01.01.2011 with no effect for the years 2009 and 2010. Negotiations for a new agreement continue.

(4) Anlaşma uçakların uluslararası trafikte işletilmesinden sağlanan kazançlar yönünden 1.1.1987 tarihinden itibaren elde edilen gelirler üzerinden alınan vergilere uygulanacaktır.

(5) Anlaşma hava taşımacılık faaliyetlerinden elde edilen gelirler ile bu kazançlar için açtırılan mevduat hesabı dolayısıyla elde edilen faiz gelirleri için 1.1.1988 tarihinden itibaren uygulanacaktır.

(6) Anlaşma hükümleri müteahhitlik yönünden 17.08.1995; diğer hükümler yönünden ise 1.1.1998 tarihinden itibaren uygulanacaktır.