The following sentence has been added at the end of the section entitled "10.6. Deduction on capital increases" of Corporate Income Tax General Communiqué No. 1.
The following sentence has been added at the end of the section entitled “10.6. Deduction on capital increases” of Corporate Income Tax General Communiqué (No: 1), published in Official Gazette No. 26482 of 3 April 2007.
“On the other hand, the deduction rate shall be applied at 75% for the portion of cash capital increases met with funds brought in from abroad.”