Open menu
17January2019

Türkiye - Qatar Treaty of Double Taxation Avoidance

“The Treaty of Avoidance for Double Taxation in Taxes Collected from Incomes and Tax Evasion between the Republic of Türkiye and State of Qatar” (the “Treaty”) has signed on December 18th, 2016 at the II. Türkiye – Qatar Supreme Strategic Committee meeting to revise the “Treaty of Double Taxation Avoidance in Taxes Collected from Incomes between the Republic of Türkiye and State of Qatar” with December 25th, 2001 signature date and February 11th, 2008 effective date.

Herein this Treaty and related Protocols along with the official Letters shall be considered as appropriate with the 7158 numbered Law published on 28.12.2018 dated Official Gazette; and decided to be approved by the 527 numbered Presidential Decree published on 30.12.2018 dated Official Gazette.

The offsetting procedure is accepted as a way to avoid double taxation with the Treaty. The scope of the taxation for the Treaty is about the income and corporate income taxes in Türkiye; and income taxes in Qatar. The incomes acquired from real estates shall be accrued in the country of which the real estate resides.

According to the 7th Article of the Treaty, commercial acquisitions that belong to an enterprise shall be subjected to taxation only in the Country where the enterprise resides as long as this enterprise commercially operates in the other Signatory Country. Besides, monitoring activities such as the constructions works last less than 12 months, instructions, montage or installation projects, shall not be subjected to taxation in the country where the activity takes place.

Regarding procurement of services; taxation is ensured in a Signatory Country when employees of an enterprise provide services, including consultancy, which exceeds 6 months duration in a 12-month period. Similarly, in a Signatory Country, a resident’s earnings will be taxed only in the related Signatory Country; if a service is provided in another Country, it could be taxed in the other Country. Incomes regarding freelance services will also be taxed in the resident’s Country; but in case the individual has a fixed residence in the other Country, income could only be taxed in the other Country and limited with the accredited amount to this Country.

Full treaty text in Turkish: http://www.gib.gov.tr/sites/default/files/uluslararasi_mevzuat/katar.html

The law that approves the treaty: Official Gazette

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Bilateral Treaties

  • Notification!

    Contents provided in this article serve to informative purpose only. The article is confidential and property of CottGroup® and all of its affiliated legal entities. Quoting any of the contents without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance put in the preparation of this article, CottGroup® and its member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject.

    For each concrete situation, it is strongly advised to seek guidance from a professional advisor. If you are a customer of ours, please consult with your customer representative before taking any action related to the announcement. If you are not a customer, seek advice from an expert.

About The Author

/tr/mevzuat/item/turkiye-katar-cifte-vergilemeyi-onleme-anlasmasi

Other Legislation

Bu web sitesi çerez kullanıyor.

Bu internet sitesinde, kullanıcı deneyimini geliştirmek, verimli çalışmasını sağlamak ve istatistiki verileri takip etmek için çerezler kullanılmaktadır. Sitemizi kullanarak çerezleri kabul etmiş olursunuz. Çerezleri nasıl kullandığımız ile ilgili detaylı bilgi için lütfen Çerezler (Cookies) sayfasını okuyunuz. Bu seçim 30 gün süreyle ya da tarayıcınızdaki çerezleri siz silene kadar geçerlidir.

Çerez Tercihleri Cookie Preferences

Çerezleri Ayarla

Çerezler, web sitelerinin kullanıcı deneyimini daha verimli hale getirmek için kullanabileceği küçük metinlerdir. Kanun, bu sitenin işleyişi için kesinlikle gerekli olan çerezlerin cihazınıza saklanabileceğini belirtir. Diğer tüm çerez türleri için izninize ihtiyacımız var. Bu site, çeşitli türde çerezler kullanmaktadır. Bazı çerezler, sayfalarımızda görünen üçüncü taraf hizmetler tarafından yerleştirilir.

Verdiğiniz izinler aşağıda yer alan web siteleri için geçerlidir:

  • www.cottgroup.com