The Resource A comparison of R&D tax incentives in Turkey

A comparison of R&D tax incentives in Turkey

Label
A comparison of R&D tax incentives in Turkey
Title
A comparison of R&D tax incentives in Turkey
Creator
Subject
Language
  • eng
  • eng
Summary
Tax incentives play a crucial role in the decision-making process of companies and individuals engaged in R&D. To stimulate R&D investment in Turkey, the government has introduced several pieces of incentive legislation, mostly tax allowance and exemption schemes, each taking a different approach. This article focusses on three major incentives, namely Law No. 4691 on the Technology Development Zones Incentive, Law No. 5746 on Promoting Research, Development and Design Activities and article 5(B) of the Corporate Income Tax Law
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 9 ; 4 p
http://library.link/vocab/creatorName
  • Dilmen, A
  • Erdoğan, E
Geographic coverage
  • Asia
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax incentive
  • R&D
  • special economic zone
  • corporate income tax
  • payroll tax
  • allowances
  • exemption
Label
A comparison of R&D tax incentives in Turkey
Instantiates
Publication
Note
20200904
Other control number
et_2020_09_tr_1.html
Label
A comparison of R&D tax incentives in Turkey
Publication
Note
20200904
Other control number
et_2020_09_tr_1.html

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