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. For the purposes of this Article, we consider a person to be resident for tax purposes in the United Kingdom and another country, although there are double taxation treaties between two countries. The treaty consists of 29 articles and an additional protocol containing two other articles drawn up in accordance with the OECD Model Agreement between two countries. Accordingly, the first articles contain terms and explanations on the persons and taxes covered, the general definitions, domicile and permanent establishment, and the other articles contain the provisions aimed at avoiding double taxation of taxes on income from real estate, maritime, air and land transport, related enterprises, dividends, interest, royalties, capital gains, self-employment and employment. The Treaty for the Avoidance of Double Taxation of Income Tax and Fiscal Evasion (Treaty) and its Additional Protocol signed on 29 February 2016 between the Republic of Turkey and the Republic of Fin d`Ivoire were approved by Presidential Decree No 2470 and published in the Official Journal of 22 April 2020. Turkey: tax agreement Details of tax treaties in force between the United Kingdom and Turkey, provided by HMRC.