DOCUMENT
Correction of errors in the Convention between the Kingdom of Spain and the Republic of Turkey to Prevent Double Taxation and to Prevent Tax Evasion in the Field of Income Tax, done at Madrid on 5 July 2002.
— · BOE-A-2004-6289
Warning of errors in the insertion of the Convention between the Kingdom of Spain and the Republic of Turkey to prevent double taxation and to prevent tax evasion in relation to income taxes, done in Madrid on 5 July 2002, the text of which was inserted in the "Official Gazette of the State" No. 16, dated 19 January 2004, and correction of errors B.O.E. No. 60, dated 10 March 2004, the following corrections should be made:
On page 2023, Article 10.2.a, for:
"(a) in the case of Spain:
(i) 5 per cent of the gross amount of dividends when they are paid to a company (other than a partnership holding directly at least 25 per cent of the capital of the corporation paying dividends); and
"(a) in the case of Turkey:
(i) 5 per cent of the gross amount of dividends, to the extent that dividends are paid from profits that have been taxed as specified in paragraph 5, where such dividends are paid to a company (other than a partnership holding directly at least 25 per cent of the capital of the company that pays the dividends); and"
In article 10.2.b, for:
"(a) in the case of Turkey:
(i) 5 per cent of the gross amount of dividends, to the extent that dividends are paid from profits that have been taxed as specified in paragraph 5, where such dividends are paid to a company (other than a partnership company) that holds directly at least 25 per cent of the capital of the corporation that pays the dividends; and"
It should read
"(b) in the case of Spain:
(i) 5 per cent of the gross amount of dividends when dividends are paid to a company other than a partnership holding directly at least 25 per cent of the capital of the corporation paying the dividends; and"
In article 10.4, for:
"(a) in the case of Spain, 5 per cent of the remaining amount.
(b) In the case of Turkey:
(i) 5 per cent of the remaining amount where the profits of a company are encumbered as specified in paragraph 5 ; and (ii) 15 per cent of the remaining amount in all other cases."
It should read
"(a) in the case of Turkey:
(i) 5 per cent of the remaining amount where the profits of a corporation are encumbered as specified in paragraph 5 ; and (ii) 15 per cent of the remaining amount in all other cases.
(b) in the case of Spain, 5 per cent of the remaining amount."
What is made public for general knowledge.
Madrid, March 12, 2004.-The Technical Secretary General, Ignacio Matellanes Martínez.