How is the exemption applied in earnings from construction, repair, installation works and technical services carried out abroad?
According to Article 5/h of Corporate Tax Law, earnings from construction, repair, installation works and technical services carried out abroad and transferred to the general result accounts in Turkey, are exempt from corporate tax without any conditions.
In terms of the application of this exemption, it is not obligatory to bring earnings taken from construction, repair, installation and technical services carried out abroad into Turkey. Adding the aforesaid earnings to the general result accounts in Turkey is enough to benefit from the exemption.
Source: GİB
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