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
SECTION 7.
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.
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.
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