RELIEF FROM DOUBLE TAXATION. For purposes of paragraph 1 of Article 23, the withholding tax under Article 94 of Turkey's Income Tax Law will not be considered an income tax. Thus, whether that tax is a creditable income tax will depend upon whether it meets U.S. standards under the Internal Revenue Code.
Appears in 4 contracts
Samples: Taxation Agreement With Turkey, Taxation Agreement With Turkey, Taxation Agreement With Turkey