Construction Works in return for Land Share in terms of Tax and Legal Aspects

  • Contracts for Construction of Independent Units in return for Land Share (Construction in return for Land Share)
  • Definition, Nature, Elements and Form of Contracts for Construction of Independent Units in return for Land Share
  • Provisions of Contracts for Construction of Independent Units in return for Land Share
  • Taxation of Contracts for Construction of Independent Units in return for Land Share
  • General Description
  • Assessment of the Construction of Independent Units in return for Land Share in terms of "Long-Term Construction and Repair Works" (Special Taxation System)
  • Status of the Land Owner in Terms of Income or Corporate Tax in the Construction of Independent Units in return for Land Share
  • Status of the Contractor in Terms of Income or Corporate Tax in the Construction of Independent Units in return for Land Share
  • Status of the Contractor and the Land Owner in terms of Value Added Tax in the Construction of Independent Units in return for Land Share
  • Model Proposal for Taxation of Construction of Independent Units in return for Land Share
  • Legal Nature and Taxation of Computer Programs

Legal Nature of Computer Programs

  • Taxation of the Profits Gained by the Owner of the Computer Program in Various Cases of Commercial Benefit from the Program
  • Taxation of the Profit Gained in Other Special Cases
  • Computer Programs Purchased from the People or Companies Residing Abroad and Taxation in terms of Financial Rights Related to These Programs
  • Taxation of Income Gained from Website Design Activity
  • Assessment of Computer Programs and Related Transactions in Terms of VAT
  • Taxation of Activities Related to Computer Program Executed in Free Zones
  • Incentives for Software Activities
  • Accounting of Computer Programs