Tax Incentives Regarding Research & Development In Turkey

ANNEX 1
LAW RELATED TO THE SUPPORT OF RESEARCH
AND DEVELOPMENT ACTIVITIES
Law No.: 5746
Date of Acceptance : 28/2/2008
Official Gazette : 12.03.2008-26814
Purpose and scope
ARTICLE 1 - (1) The purposes of this Law are; production of
technological information in order to turn the country economy into
a structure that able to meet competition in the international level
through the R&D and innovation, making innovation in the product
and in the process production, raising the quality of product and that
of the standards, increasing the productivity, decreasing the production
costs, commercializing the technological information, developing precompetition
cooperation, technology- intensive production, accelerating
the entrepreneurship and investment in this field and direct foreign
investment to R&D and innovation, fostering and supporting of raising
R&D human resources and labor force of high quality.
(2) This Law covers; technology centers (enterprises of technology
centers) established under the Law no. 3624, dated 12/4/1990, by
Presidency of Developing and Supporting Small and Medium Size
Industry Administration and R&D centers in Turkey, R&D projects and
projects of pre-competition cooperation and supports and incentives
regarding capital of techno enterprises.
Definitions
ARTICLE 2 - (1) In the enforcement, this Law implies;
a) Research and Development activities (R&D): Research and
development increase the information composed of intelligence
of culture, human and society and creative studies conducted in a
systematic basis for using this in order to conceive new process, system
and application, product design or software activities compatible
with environment and activities providing scientific and technological
developments in its own field, focusing a technological and scientific
uncertainty, having an empirical, scientific and technological content
and which its outputs are original,
b) Innovation: Processes meeting the social and economical needs,
create new markets or offered to the existing markets successfully;
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