If the activities of a foreign company which provide services related to products and services exported abroad consist of getting a commission through finding customers and the cost of products, this activity should be considered as a commercial activity. Additionally, there will be no tax cut in line with article 30 of the Corporate Tax Law numbered 5520.
If abovementioned activities are
1- Overseas marketing research,
2- Advertising of the products,
3- Marketing and management services
and they exceed the limits of pure brokerage services, these services will be regarded as professional services and there will be tax cut in the ratio of 20% in line with article 30/1-b of Corporate Tax Law and Cabinet Decision numbered 2009/14593.
On the other hand, provisions of double taxation agreement related to professional services will be taken into consideration.
Source: Corporate Tax Law
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