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Taxes covered

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Full Text of the Document

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....f movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises as well as taxes on capital appreciation. 3. The existing taxes to which the Agreement shall apply are in particular: (a) in the case of Turkey: (i) the income-tax (gelir vergisi); (ii) the corporation tax (kurumlar vergisi); (iii) the levy impo....