In this paper, within the meaning of Article 67 of the Income Tax Law, a temporary taxation of the revenues from derivative products are also described.

Banking Law No. 5411 within the scope of banks operating in, 193 Income Tax Law No. 94 With Article No. 5520 Corporate Income Tax Law 15 and Article 30, pursuant to their payments and accrued anchored earnings and revenues, or by a withholding their taxes, reporting the withholding tax returns, a single center for granting description

No. 193, Income Tax Law, 21, 23/8, 31, 47, 48, repeated 80, 82, 86 and 103 Articles in the field and re-valuation ratio increased excise had, and the amounts of 1/1/2006 issued prior to some securities and 2011 calendar year, derived from movable capital iradının statement be taken into account the discount rate on the implementation description of this Communiqué is the subject matter.

20.12.2010 dated and 2010/1182 Decree attachment Karar1 in accordance with the resident agencies abroad by the bonds issued from the interest taxation Explanations of this Communiqué is the subject matter.

Had the Income Tax Act, and in 2011 applied to Fixed Amounts

No. 193, Income Tax Act 5281 No Kanunun2 Article 30 inserted temporarily under Article 67, securities and other capital market instruments, the disposal and retention process, the revenues obtained with the deposit rates, repurchase agreements, income and participation banks of the revenues from the taxation arrangements for are given .