In the event that the investment is transferred before it becomes operational, the transferee company will be able to benefit from the reduced tax rate, provided that it fully complies with the conditions specified in the relevant legislation. However, the transferor company cannot benefit from the reduced tax rate due to this investment if the transfer occurs before the investment becomes operational.
If the investment is transferred after it has partially or fully commenced operations, the reduced tax rate can be applied by the transferor up to the date of the transfer, and by the transferee after the date of the transfer, provided that they meet the conditions specified in the relevant legislation.
Source: GİB
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