- 1
- Income derived by a resident of one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other State if such services or activities are performed in that other State and if:
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- a)he has a fixed base regularly available to him in that other State for the purpose of performing those services or activities; or
- b)he is present in that other State for the purpose of performing those service or activities for a period or periods amounting in the aggregate to 183 days or more in any continuous period of 12 months.
- In such circumstances, only so much of the income as is attributable to that fixed base or is derived from the services or activities performed during his presence in that other State, as the case may be, may be taxed in that other State.
- 2
- Income derived by an enterprise of one of the States in respect of professional services or other activities of a similar character shall be taxable only in that State. However, such income may also be taxed in the other State if such services or activities are performed in that other State and if:
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- a)the enterprise has a permanent establishment in that other State through which the services or activities are performed; or
- b)the period or periods during which the services are performed exceed in the aggregate 183 days in any continuous period of 12 months.
- In such circumstances only so much of the income as is attributable to that permanent establishment or to the services or activities performed in that other state, as the case may be, may be taxed in that other state. In either case the Republic of Turkey may levy a withholding tax on such income. However the recipient of such income, having been subjected to such a tax, may elect to be taxed on a net basis in respect of such income in accordance with the provisions of Article 7 of this Agreement as if the income were attributable to a permanent establishment of the enterprise situated in that other State.
- 3
- The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as wel as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants, and other activities requiring specific professional skill.
