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Are Losses from Overseas Branch Subject to Discount?

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In article 3 of the Corporate Tax Law numbered 5520, it is clearly stated that “If institutions whose registered office or headquarter is abroad...

In Which Law Does the Regulation Related to R&D Discount Take...

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The sub clause (a) of the first clause of article 10 of the Corporate Tax Law Numbered 5520 related to the R&D discount has...