BUSINESS LAW (İŞLETME HUKUKU) - (İNGİLİZCE) Dersi Fiscal Law soru detayı:

CEVAP:

According to article 1 of CT Law, the profits of capital companies (joint stock companies, partnerships with limited liability and limited partnerships in which the capital is divided in to shares), cooperatives, state economic enterprises, the business entities owned by societies and foundations, and corporate joint ventures are subject to corporations tax.

Non resident corporations with neither their legal center nor central management in Turkey are prescribed as corporate tax payers with limited liability.