Dar Mükellefiyet Nedir? Detaylı Bilgiler ve Açıklamalar

(Limited tax liability) In the application of Income Tax, individuals who are not resident in Turkey are considered to be subject to limited liability. These individuals are only taxed on the income and earnings they obtain within Turkey. Entities that do not have both their legal and business centers within Turkey, as stated in Article 1 of the Corporate Tax Law, are also taxed solely on the corporate earnings they derive in Turkey. This is referred to as limited liability.