Post by amina147 on Mar 10, 2024 13:51:58 GMT 10
The a profit from the endofperiod valuation of these shares these earnings are also included in the exemption. is exempt from tax. With the addition to Article e of the KVK if the participation shares of investment funds are held for more than two years the profits arising from the sale of these shares will also benefit from the exemption. The changes in question entered into force on . when the Law was published in the Official Gazette from Real Estate Investment Funds or Partnerships Earnings Exemption has been Determined In accordance with the provision of Article d of the Corporate Tax Law the earnings of real estate investment trusts REITs established in Turkey are exempt from corporate tax.
The relevant section in the KVK General Communiqu which contains explanations regarding the application of the exception was amended in and it was announced that the earnings of infrastructure real estate investment trusts AGYO are not Austria Phone Numbers List within the scope of the exception. This part of the notification was the subject of an annulment lawsuit and the case was rejected with the decision of the Fourth Chamber of the Council of State dated . and numbered E K. Therefore the statement in question continues to be in force.
The debates about the income of taxpayers who use the title of Real Estate Investment Trust but whose main activity is not portfolio management related to real estate AGYO cannot benefit from the exemption are concluded with the parenthetical provision added to the Law. The change in question entered into force on . when the Law was published in the Official Gazette to be applied to corporate earnings for the taxation period . Capital Completion Fund will not be taken into account as income in determining corporate income Pursuant to Article of the Turkish Commercial Code it is ensured that the amounts transferred.
The relevant section in the KVK General Communiqu which contains explanations regarding the application of the exception was amended in and it was announced that the earnings of infrastructure real estate investment trusts AGYO are not Austria Phone Numbers List within the scope of the exception. This part of the notification was the subject of an annulment lawsuit and the case was rejected with the decision of the Fourth Chamber of the Council of State dated . and numbered E K. Therefore the statement in question continues to be in force.
The debates about the income of taxpayers who use the title of Real Estate Investment Trust but whose main activity is not portfolio management related to real estate AGYO cannot benefit from the exemption are concluded with the parenthetical provision added to the Law. The change in question entered into force on . when the Law was published in the Official Gazette to be applied to corporate earnings for the taxation period . Capital Completion Fund will not be taken into account as income in determining corporate income Pursuant to Article of the Turkish Commercial Code it is ensured that the amounts transferred.