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Untitled Document
Being valid from 31.07.2004, %40 of research and development expenditures realized in the structure of enterprise and those which are oriented to new technology and searching of knowledge can be deducted from the income declared by annual tax return.
(Income Tax Law a.89/1-9; Corporate Tax Law a.14/6;Law numbered 5228 Temporary a.5, Corporate Tax General communiqué 86)
This document provides a general overview of tax incentives in Turkey. No rights may be derived from it.
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