Tax Incentives Regarding Research & Development In Turkey
Tax Incentives Regarding Research & Development In Turkey
Tax Incentives Regarding Research & Development In Turkey
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REGULATION OF APPLICATION AND<br />
SUPERVISING ON THE SUPPORT OF RESEARCH<br />
AND DEVELOPMENT ACTIVITIES<br />
(The articles concerning tax incentives of supporting R&D activities<br />
related to implementation and auditing regulation which is published<br />
in the official gazette 31.7.2008 No: 26953)<br />
CHAPTER 1<br />
Purpose, Scope, Legal Base and Definitions<br />
Purpose<br />
ARTICLE 1 – (1) The purpose of this Regulation is to regulate the<br />
procedure and fundamental principles on execution and supervising of<br />
the Law on the Support of <strong>Research</strong> and <strong>Development</strong> Activities No.<br />
5746 dated 28/2/2008.<br />
Scope<br />
ARTICLE 2 – (1) This Regulation covers; technology centers<br />
(enterprises of technology centers) established under the Law no.<br />
3624, dated 12/4/1990, by Presidency of Developing and Supporting<br />
Small and Medium Size <strong>In</strong>dustry Administration and R&D centers in<br />
<strong>Turkey</strong>, R&D and innovation projects and projects of pre-competition<br />
cooperation and procedure and fundamental principles of execution<br />
on supports and incentives regarding capital of techno-enterprises.<br />
Legal Base<br />
ARTICLE 3 – (1) This Regulation has been arranged under the<br />
Law no. 5746 dated 28/2/2008 regarding the Support of <strong>Research</strong> and<br />
<strong>Development</strong> Activities.<br />
(…)<br />
ANNEX 2<br />
27
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