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HMRC internal manual

Double Taxation Relief Manual

Turkey: Agreement

The comprehensive agreement (SI 1988/932) has effect

a) In the United Kingdom for

i) Income and Capital Gains Tax from 1989-90,

ii) Corporation Tax from 1 April 1989.

b) In Turkey, from the fiscal year beginning 1 January 1989.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Turkey” will provide a link to the agreement.

The text of the Tax Treaty can be found via