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  

7.  
In respect of paragraph 3 of Article 10, it is understood that dividends in the case of Turkey shall include income from " jouissance " shares, " jouissance " rights or founder ' s shares and income derived from an investment fund or investment trust.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.