DOCUMENT
Corrigendum to the Convention between the Kingdom of Spain and the Republic of Turkey to Prevent Double Taxation and Tax Evasion in the Field of Income Tax, done at Madrid on 5 July 2002.
— · BOE-A-2004-4346
The following corrections should be made to the Convention between the Kingdom of Spain and the Republic of Turkey on the prevention of double taxation and the avoidance of tax evasion in the field of income taxes, signed in Madrid on 5 July 2002, the text of which was published in the Official Gazette of the State No. 16 of 19 January 2004:
Page 2021, in section 5.5.a), where it reads: "on behalf of the enterprise, unless the activities of those persons", should read: "on behalf of the enterprise, unless the activities of that person".
Page 2023, in article 10.6, for:
"resident in a Contracting State" should read "resident of a Contracting State".
Page 2025, in Article 15.2.a), for "or end in the fiscal year considering, and", read:
"or end in the fiscal year considered, and."
Article 17.3, which states: “In a Contracting State, if visited to that State, they shall be exempt from taxation by that State”, reads: “in a Contracting State, they shall be exempt from taxation in that State if visited to that State”.
Article 18.2, which states: “or for a specified or determinative period of time under an obligation”, should read: “or for a specified or determinable period of time under an obligation”.