Post by amina147 on Mar 4, 2024 7:19:34 GMT
It is natural that the Agreement between Turkey and Belarus will not be applied to the income made to the party in case of being a resident of Belarus in the said period and not originating from Turkey, and if the income in question originates from Georgia, the taxation on such income will be subject to the provisions of the Double Taxation Avoidance Agreement between Belarus and Georgia, if there is no agreement. Of course, it will be done in accordance with the provisions of domestic legislation in Belarus. In case of being a resident of Turkey before April 4, 2022 and if the service is performed in Belarus, provided that the three conditions in subparagraphs (a), (b) and (c) of the 2nd paragraph of Article 15 of the Turkey-Belarus Agreement are met together.
The right to tax will belong only to Turkey; If at least one of these conditions is not met, Belarus will also have the right to tax the wage income in question. In cases where the Agreement gives taxation rights to both countries, in accordance with the first paragraph of Article 22 of the Agreement titled "Prevention of Double Taxation", the tax paid in Belarus will Austria Phone Numbers List be exempt from tax in Turkey. However, when calculating the tax on the remaining income, a tax rate may be applied by considering the exempt income as if it were not exempt from tax. The provisions of the "Agreement on Preventing Double Taxation and Preventing Tax Evasion in Taxes on Income Between the Republic of Turkey and Georgia" have been implemented since 01.01.2011, and in the 1st paragraph of the 15th article of the said agreement titled "Dependent Activities.
Subject to the provisions of Articles 16, 18, 19 and 20, wages, salaries and other similar income derived by a resident of a Contracting State in respect of services shall be taxable only in that State, unless such services are performed in the other Contracting State. If the service is performed in another State, the income derived therefrom may be taxed in that other State." As of April 4, 2022, if you are a resident of Turkey and earn wage income originating from Georgia, in accordance with the 1st paragraph of Article 15 of the Turkey-Georgia Agreement, the service will be taxed only in Turkey unless it is performed in Georgia. Regarding Medical Mask Expenditures Cannot Be Deducted as Health Expenditure in Income.
The right to tax will belong only to Turkey; If at least one of these conditions is not met, Belarus will also have the right to tax the wage income in question. In cases where the Agreement gives taxation rights to both countries, in accordance with the first paragraph of Article 22 of the Agreement titled "Prevention of Double Taxation", the tax paid in Belarus will Austria Phone Numbers List be exempt from tax in Turkey. However, when calculating the tax on the remaining income, a tax rate may be applied by considering the exempt income as if it were not exempt from tax. The provisions of the "Agreement on Preventing Double Taxation and Preventing Tax Evasion in Taxes on Income Between the Republic of Turkey and Georgia" have been implemented since 01.01.2011, and in the 1st paragraph of the 15th article of the said agreement titled "Dependent Activities.
Subject to the provisions of Articles 16, 18, 19 and 20, wages, salaries and other similar income derived by a resident of a Contracting State in respect of services shall be taxable only in that State, unless such services are performed in the other Contracting State. If the service is performed in another State, the income derived therefrom may be taxed in that other State." As of April 4, 2022, if you are a resident of Turkey and earn wage income originating from Georgia, in accordance with the 1st paragraph of Article 15 of the Turkey-Georgia Agreement, the service will be taxed only in Turkey unless it is performed in Georgia. Regarding Medical Mask Expenditures Cannot Be Deducted as Health Expenditure in Income.