Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 19/06/2019

Turkey

Reservation contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 26 March 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Turkey reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the following categories listed in Article 2, paragraph 1.b :

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party,

ii. compulsory social security contributions payable to general government or to social security institutions established under public law, and

iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

A. estate, inheritance or gift taxes,
B. taxes on immovable property,
D. specific taxes on goods and services such as excise taxes,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
G. any other taxes,

iv. taxes in categories referred to in sub-paragraph iii. above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/07/2018 -
Articles concerned : 30

Reservation contained in a letter from the Minister of Finance of Turkey, dated 19 October 2011, handed over to the Secretary General of the OECD at the time of signature of the instrument, on 3 November 2011 - Or. Engl. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 26 March 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Republic of Turkey reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of Turkey or, if the tax claim is in relation to taxes, which are included in the reservation made under Article 30, paragraph 1.a, at the date of withdrawal of such a reservation by the Republic of Turkey.
Period covered: 01/07/2018 -
Articles concerned : 30


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