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  

5.  
For the purposes of Articles 10, 11 and 12, it is understood that dividends, interest or royalties are paid to a resident of a Contracting State where that person is the beneficial owner of such dividends, interest or royalties.




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