Income earned by the enterprise through a permanent establishment in Türkiye can also be taxed in Türkiye. However, tax paid in Türkiye can be deducted from the tax calculated on the income to be declared in the USA. 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 Türkiye, under Article 7 (Business Profits) of the DTA.

A person other than an individual or a company

Company