EXCEPTION OF ABROAD AFFAIRS GAINS IN CORPARATE TAX

Abstract

Today, institutions are not only in Turkey but also abroad in order to maximize their profits and get a share from global markets. This is undoubtedly a matter both in terms of the institution and in terms of the country which is the institution that is the institution. On the one hand, institutions will be able to grow steadily with their activities abroad, while on the other hand they will contribute positively to the country's economy because cash inflows to the country will increase. For this reason, it is normal that some regulations are made in the taxation of institutions, which is the most important law affecting the activities of institutions in terms of taxation. Exceptions brought by the Corporation for its overseas activities are important in promoting these activities as well as avoiding double taxation.