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
ARTICLE 4
Resident
1.
For the purposes of this Convention, a person is a resident of a Contracting State:
(a) in the case of Australia, if the person is:
(b) in the case of Turkey, if the person is:
2.
The term " resident of a Contracting State " also includes that State and any political subdivision or local authority of that State.
3.
A person is not a resident of a Contracting State for the purposes of this Convention if the person is liable to tax in that State in respect only of income from sources in that State.
4.
Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting States, then the person ' s status shall be determined as follows:
(a) the individual shall be deemed to be a resident only of the State in which a permanent home is available to that individual; but if a permanent home is available in both States, or in neither of them, that individual shall be deemed to be a resident only of the State with which the individual ' s personal and economic relations are closer (centre of vital interests);
(b) if the State in which the centre of vital interests is situated cannot be determined, the individual shall be deemed to be a resident only of the State of which that individual is a national;
(c) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall endeavour to resolve the question by mutual agreement.
For the purposes of this Convention, a person is a resident of a Contracting State:
(a) in the case of Australia, if the person is:
(i) an Australian company; or
(ii) any other person (except a company) who, under the law of Australia relating to Australian tax, is a resident of Australia;
(b) in the case of Turkey, if the person is:
(i) a Turkish company; or
(ii) any other person (except a company) who, under the law of Turkey relating to Turkish tax, is a resident of Turkey.
2.
The term " resident of a Contracting State " also includes that State and any political subdivision or local authority of that State.
3.
A person is not a resident of a Contracting State for the purposes of this Convention if the person is liable to tax in that State in respect only of income from sources in that State.
4.
Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting States, then the person ' s status shall be determined as follows:
(a) the individual shall be deemed to be a resident only of the State in which a permanent home is available to that individual; but if a permanent home is available in both States, or in neither of them, that individual shall be deemed to be a resident only of the State with which the individual ' s personal and economic relations are closer (centre of vital interests);
(b) if the State in which the centre of vital interests is situated cannot be determined, the individual shall be deemed to be a resident only of the State of which that individual is a national;
(c) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall endeavour to resolve the question by mutual agreement.
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