AUSTRALIAN TAX TREATIES

Turkish Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF TURKEY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION  

3.  
In respect of paragraph 5 of Article 5, it is understood that where an enterprise of a Contracting State undertakes to perform professional services in the other Contracting State and subcontracts all or part of those services to another enterprise, the period during which such services are performed in that other State by that other enterprise shall be regarded as time spent by the first-mentioned enterprise.




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