Turkey - Deductible and Non-Deductible Corporate Income Tax Expenses for Non-Resident Corporate Taxpayers
- Ramazan Bicer
- European Taxation, 2009 (Volume 49), No 2
- 1 February 2009
In this note, the author considers the deductible and non-deductible costs for non-resident corporate taxpayers in Turkey, primarily from the corporate income tax perspective. The focus is on practice and several examples are presented to explain significant details of the current rules for non-resident corporate taxpayers.