Post by amina147 on Mar 9, 2024 23:31:26 GMT -5
The the article physicians working as insured within the scope of additional article of the same Law will be considered as selfemployed. It is envisaged that the income of salaried physicians will continue to be taxed according to wage provisions as before. The regulations foreseen to be made in the Corporate Tax Law are summarized below I. Article a. of the Corporate Tax Law KVK. With the amendment foreseen to be made in the article it is suggested that in addition to the dividends obtained from the investment funds specified.
In the article the earnings obtained by returning the participation shares to the fund should also be included in the scope of exemption and if there is a gain from the endofperiod valuation of these shares Austria Phone Numbers List these earnings should also be excluded. II. e of the law. With the amendment foreseen to be made in Article . If the participation shares of the investment funds are held for more than two years the gains arising from the sale of these shares are exempted at the rate of . III. It is envisaged that taxpayers who use the title of Real Estate Investment Trust but whose main activity is not portfolio management related to real estate will not benefit from the exemption. IV. In accordance with Article of the Turkish Commercial Code No.
It is envisaged that the amounts transferred by the partners of the company whose capital has been decided to be completed in an amount that will cover the unrequited part due to loss will not be taken into account in determining the corporate income. V. It is envisaged that these expenses of corporate taxpayers who continue to advertise to them despite the decision to ban advertising in accordance with the additional article of Law No. will not be accepted as expenses in determining the tax base.
In the article the earnings obtained by returning the participation shares to the fund should also be included in the scope of exemption and if there is a gain from the endofperiod valuation of these shares Austria Phone Numbers List these earnings should also be excluded. II. e of the law. With the amendment foreseen to be made in Article . If the participation shares of the investment funds are held for more than two years the gains arising from the sale of these shares are exempted at the rate of . III. It is envisaged that taxpayers who use the title of Real Estate Investment Trust but whose main activity is not portfolio management related to real estate will not benefit from the exemption. IV. In accordance with Article of the Turkish Commercial Code No.
It is envisaged that the amounts transferred by the partners of the company whose capital has been decided to be completed in an amount that will cover the unrequited part due to loss will not be taken into account in determining the corporate income. V. It is envisaged that these expenses of corporate taxpayers who continue to advertise to them despite the decision to ban advertising in accordance with the additional article of Law No. will not be accepted as expenses in determining the tax base.