Concise tax guide for Turkey 2009

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III. Other <strong>tax</strong>es28
Page 1: 6Concise taxguide forTurkey 2009
Page 4 and 5: ContentsI. Individual taxation ....
Page 6 and 7: I. Individual taxation4
Page 8 and 9: Major individual income and gains w
Page 10 and 11: Salary and Wage Income. Salary and
Page 12 and 13: Capital gains derived by resident i
Page 14 and 15: Please find below sample minimum li
Page 16 and 17: Employees who are subject to social
Page 18 and 19: A. Corporate income taxCompanies wh
Page 20 and 21: 2. Participation exemption(a) Divid
Page 22 and 23: exemption on the condition that the
Page 24 and 25: B. Determination of trading income1
Page 26 and 27: 4. Investment allowanceEffective fr
Page 28 and 29: 3. Debt-to-equity rules (thin capit
Page 32 and 33: III.i. Taxes on expenditureA. Value
Page 34 and 35: 4. VAT assessment baseThe basis for
Page 36 and 37: Some deliveries, importations and i
Page 38 and 39: III.ii. Taxes on wealthA. Inheritan
Page 40 and 41: AppendicesAppendix 1: Taxability of
Page 42 and 43: Appendix 3: WHT rates applicable un
Page 44 and 45: Dividends Interest Royalties% % %So
Page 46 and 47: (t) The 10% rate applies to interes
Page 48: Ernst & YoungAssurance | Tax | Tran

Concise tax guide for Turkey 2009

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