Income earned by the enterprise through a permanent establishment in the USA from freelance activities or other independent activities can also be taxed in the USA. However, tax paid in the USA can be deducted from the tax calculated on the income to be declared in Türkiye. Furthermore, if tax was withheld from income, that income can be taxed on a net basis as if it could be attributed to a permanent establishment in the USA, under Article 7 (Business Profits) of the DTA.

A person other than an individual or a company

Company