If your enterprise is carrying out commercial activities through a permanent establishment in the USA, the profits of your enterprise in this country may be taxed in the USA to the extent attributable to that permanent establishment (4). Furthermore, it is possible to deduct the tax paid in the USA from the tax to be calculated on the profit to be declared in Türkiye. For the purposes of the USA-Türkiye DTA, the profits attributed to the permanent establishment will only cover the profits earned due to the assets or activities of this establishment (5). However, if the permanent establishment in the USA is only purchasing goods or commercial items on behalf of your enterprise in Türkiye (not selling, etc.), no profit will be attributed to this permanent establishment.

A person other than an individual or a company

Individual

Company