and, in both cases, the two enterprises, in their commercial or financial relations, have conditions different from those which would be realized between independent enterprises, and then all the profits which, without those conditions, would have been paid to one of the enterprises but which were not incurred as a result of those conditions; can be included in the profits of that business and taxed accordingly. 7. If the amount of interest resulting from a special relationship between the payer and the beneficial owner or between both and another person, taking into account the claim for which it is paid, exceeds the amount that the payer and the beneficial owner would have agreed in the absence of such a relationship, this Article shall apply only to the latter amount. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not in a position to find a satisfactory solution itself, by mutual agreement with the competent authority of the other Contracting State, with regard to the reversal of charges which are not in conformity with the Convention: to resolve. The social security agreement between Turkey and Poland, signed on 17 October 2017, was approved by the Turkish President by Presidential Decision Number 9. If you have contributed to both the Canadian pension plan and the Turkish pension program, or if you have lived in Canada and Turkey, this convention can help you qualify for: (d) If the person is a national of both states or of one of the two states, the competent authorities of the Contracting States shall settle the matter by mutual agreement. 1. This Agreement shall not affect the tax privileges of diplomatic representatives or consular agents in accordance with the general rules of international law or the provisions of special agreements. 4.
Without prejudice to paragraphs 1 and 2 below, income from the activities referred to in paragraph 1 which is carried on between contracting States in the context of cultural exchange programmes shall be exempt in the Contracting State in which those activities are carried on. The Social Security Agreement between Canada and Turkey entered into force on January 1, 2005. The strengths of the Convention can be summarised as follows: 4. The competent authorities of the Contracting States shall endeavour by common accord to any difficulty or doubt as to the interpretation or application of the Convention. . . .