Royalty

TAX RATES TAKEN BY THE RESOURCE STATE FROM ROYALTIES BASED ON DOUBLE TAXATION TREATIES BETWEEN TURKEY AND SOME OTHER COUNTRIES
COUNTER PARTY STATE	TAX RATE (%)

1. AUSTRIA (REVISED)	10

2.NORWAY (REVISED)	10

3. HOLLAND	10

4. ENGLAND	10

5. FRANCE	10

6. GERMANY (NEW)	10

7. SWEDEN	10

8. BELGIUM	10

9. ITALY	10

10. JAPAN	10

11. U.A.E	10

12. HUNGARY	10

13. KAZAKHSTAN	10

14. INDIA	15

15. REPUBLIC OF CHINA	10

16. U.S.A	5-10

17. UKRANIA	10

18. RUSSIA	10

19. CZECH REPUBLIC	10

20. SPAIN	10

21. LUXEMBURG	10

22. SUDAN	10

23.QATAR(REVİZED)	10

24. IRELAND	10

25. NEW ZEALAND	10

26. CANADA	10

27. SWITZERLAND	10

28. AUSTRALIA (V)	10

29. MALTA (VI)	10

This publication has been prepared for informational purposes only. None of information contained in this publication shall constitute legal, tax, accounting advice.