According to the Corporate Tax Law no.5520, article number no.30 regulating tax paying conditions, without paying attention to commercial or agricultural earning;
1– Copyright’s
2- Prerogative’s
3- Invention’s
4- Management’s
5- Commercial Name’s
6- Brand’s and similar real property’s ,
Selling and transfer will be liable to tax
Within this regulation, for the licenses providing services help using e-mail safely, there needs to be a tax deduction.
Source: Coporate Tax Law
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