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ITS Alerts 2006 5501 ITS Alerts 2006 5501

Date Summary
9-Oct-2006  Communiqué Serial No. 258, which was published in the Official Gazette on September 30, 2006, requires non-resident investors seeking the 0% withholding tax rate applicable to capital gains and interest derived from shares, government and corporate bond interest, issued on or after January 1, 2006, to submit a Certificate of Residence.
7-Jul-2006 New Turkish Corporate Tax Code enters into force on June 21.
5-May-2006  Turkish President ratified a law that terminates Turkey's investment incentive allowance, establishes new personal income tax rates and amends the penalty for late payment or failure to pay taxes.
15-Jan-2006  Temporary Article 67 was amended by Law 5436, which was promulgated in the Official Gazette on December 24, 2005. Temporary Article has effect from January 1, 2006 until December 31, 2015.

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