Saving clause

Nearly every US income tax treaty, including the 1996 US–Türkiye treaty, contains a saving clause: the United States “saves” its right to tax its citizens and residents as if the treaty were not in effect, with narrow exceptions. Practical consequence: a US citizen in Türkiye can’t use the treaty to escape US tax on income Türkiye exempts under Law 7582 — the exemption changes the Turkish layer only.