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Will the Profits, Which are made in Turkey by Overseas Webpages, be taxed?

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In order to tax commercial profits which are made in Turkey by overseas webpages;

1- The server should be in Turkey.
2- Aforementioned company should start to work,
3- The profit received should be limited with the amount that is determined for Turkey. Thus, it will be taxed within the scope of internal legislation.

Source: Corporate Tax Law

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