The services provided for the purpose of helping petrol searching operations in the scope of self-employment operations, and will be accepted as the self-employment payment.
Wıthin this frame, mentioned self-employed operation;
1- If the operation is carried out on the condition that the operation has a Turkish branch or perpetual representative, payments will not be liable to tax and the acquisitions will be evaluated within the frame of local rules
2- According to the decision of parliamentary mandate, article number 30/1-b and Corporate Tax Law, if the operation is carried out on the condition that the operation doesn’t have a Turkish branch or perpetual representative, or still have a Turkish branch or perpetual representative, %5 cut has to be imposed.
On the other hand, if there is an agreement on double taxation between Turkey and the self-employed corporate located in Abroad, the provisions of this agreement will be taken into consideration.