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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires:

  • (a)
    • (i) the term "Slovakia" means the Slovak Republic and, when used in a geographical sense, means its territory over which the Slovak Republic exercises sovereign rights or jurisdiction, in accordance with the rules of international law;
    • (ii) the term "Turkey" means the Turkish territory, territorial sea, as well as the maritime areas over which it has jurisdiction or sovereign rights for the purposes of exploration, exploitation and conservation of natural resources, pursuant to international law;
  • (b) the terms "a Contracting State" and "the other Contracting State" mean Slovakia or Turkey as the context requires;
  • (c) the term "tax" means any tax covered by Article 2 of this Agreement;
  • (d) the term "person" includes an individual, a company and any other body of persons;
  • (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (f) the term "registered office" means the legal head office registered under the Slovak Code of Commerce or Turkish Code of Commerce;
  • (g) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (h) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in Slovakia, the Minister of Finance or his authorised representative; and
    • (ii) in Turkey, the Minister of Finance or his authorised representative;
  • (j) the term "international traffic" means any transport by a ship, boat, aircraft or road vehicle operated by an enterprise of a Contracting State, except when the ship, boat, aircraft or road vehicle is operated solely between places situated in the territory of Slovakia or of Turkey.

(2) As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.