If limited taxpayer companies (which have no office or permanent representative in Turkey and cannot make profit through an office or a permanent representative) make profit from international congresses held in Turkey, their profit will not be regarded as commercial earning; it will be regarded as an incidental income and then be taxed.
Accordingly, if limited taxpayer companies make profit (it should be subject to tax) from incidental income, those companies should make a notice with a special declaration within 15 days after the date of acquisition.
Source: Corporate Tax Law
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