2- Goods exported by means of issuing an invoice by central office to overseas branch and, credits and debits arisen from foreign exchange gained through services carried out by issuing invoices to abroad will be subject to evaluation like credits and debits arisen from export goods and services. Evaluation difference should be taken into account in determination of tax base.

3- It can be obviously seen that credits and debits arisen from money movements between central office in Turkey and overseas branch are not regarded as actual credits and debits. As a result of that, balance of a current account based on money movements does not need to be evaluated.

Source: Corporate Tax Law

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