Turkey - Recent Tax Law Developments
- R. Biçer
- European Taxation, 2010 (Volume 50), No 12
- 20 October 2010
Following a series of Constitutional Court decisions that struck a number of unconstitutional tax provisions, there were a number of gaps in the law that needed to be addressed. Law No. 6009 was enacted to resolve these gaps, in particular in regard to personal income tax, investment income from and capital gains on stocks and bonds, investment tax credits, as well as certain corporate income tax exemptions and exceptions. This note addresses these amendments.