Turkey (tax/treaty)

Other Provisions 1. Nothing in this Convention shall affect the application of the domestic provisions to prevent tax evasion. 2. An enterprise or a legal entity of a Contracting State shall not be entitled to the benefits of this Convention if the main purpose or one of the main purposes of the creation of such enterprise or legal entity was to obtain the benefits under this convention that would not otherwise be available. 3. The case of legal entities not having bonafide business activities shall also be covered by the provisions of preceding paragraphs of this Article.