In the case of Turkey. Where a resident of Turkey derives income which, in accordance with the provisions of this Agreement, may be taxed in Italy and in Turkey, Turkey shall, subject to the provisions of Turkish taxation laws regarding credit for foreign taxes (which shall not affect the general principle hereof), allow as a deduction from the tax on income of that person, an amount equal to the tax on income paid in Italy. Such deduction shall not, however, exceed that part of the income tax computed in Turkey before the deduction is given, which is appropriate to the income which may be taxed in Italy. However, no deduction will be granted if the item of income is subjected in Turkey to a final withholding tax by request of the recipient of the said income in accordance with the Turkish law.
