Turkey - Withholding Taxes under Turkish Corporate Income Tax Law
- Ramazan Bicer
- European Taxation, 2009 (Volume 49), No 11
- 5 October 2009
This article considers the various criteria, conditions and rates in respect of the application of withholding tax to the earnings of corporate income taxpayers in Turkey. It also discusses withholding taxes for non-resident corporate income taxpayers by considering all relevant tax legislation, including tax treaties.