General Communiqué No. 11 regarding the Corporate Income Tax Law (Law No. 5520) was gazetted on 31st December 2016 and amends General Communiqué No. 1. The measure entered into force on the day of its publication. The Communiqué gives descriptions and examples regarding certain articles of the Corporate Income Tax Law. The Communiqué clarifies the criteria for the application of the regional headquarters exemption, the implementation of the exemption for fixed royalties, the implementation of the R&D reduction, the implementation of a reduced corporate tax rate and gives detail on the rehabilitation center exemption.
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Turkey: Bilateral APA signed
Turkey: Bilateral APA signed
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