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ARTICLE · 13 SEPTEMBER 2018

R&D Deduction Application For Income And Corporate Taxpayers

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Turkey, especially in recent years, has implemented a number of regulations and incentives to increase its competitiveness and go into production creating added value.

TurkeyTax
Onur Çağdaş Özgür
Onur Çağdaş Özgür
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Turkey, especially in recent years, has implemented a number of regulations and incentives to increase its competitiveness and go into production creating added value. One of these incentives is R&D deduction application brought for income and corporate taxpayers and this provides an important tax advantage to the taxpayers.

R&D deduction for income and corporate taxpayers are provided within 'Law on Supporting Research and Development Activities' numbered 5746 and dated 12.03.2008 ("Law No. 5746"). Additionally, a number of amendments have been made by The Law regarding the amendments related to the Law on Supporting Research and Development Activities and the other law and executive orders ("Law No. 6676"), , which entered into force in 2016, and additional support elements were introduced. In this article, the principles of implementation of the aforementioneddeduction are explained within the current legislative framework and within the scope of article 3/A of

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