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Contents

Official guidance
Double Taxation Relief Manual

DT19100PP · Double Taxation Relief Manual: Turkey

  • DT19101 · Admissible and inadmissible taxes
  • DT19102 · Company residence
  • DT19103 · Source
  • DT19104 · Dividends
  • DT19105 · Permanent establishments
  • DT19107 · Teachers
  • DT19108 · Tax Sparing
  • DT19140 · Turkey: Underlying Tax
  1. Double Taxation Relief Manual: Turkey: contents
  2. Double Taxation Relief Manual: Turkey: admissible and inadmissible taxes

DT19101 | Double Taxation Relief Manual: Turkey: admissible and inadmissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for credit under the Agreement

  • Income tax.

  • Corporation tax.

  • Withholding tax including withholding tax on the after tax profits of corporations.

  • Economic equilibrium tax.

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Inadmissible

  • Defence industry development and support fund.

  • Net assets tax.

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