Turkey published Presidential Decision No. 5806 in the Official Gazette on 21 July 2022, which provides for a temporary increase in the time that personnel are allowed to spend outside technology development zones (TDZs) and R&D and design centers, while still qualifying for related tax incentives. As part of Law No. 7263 of 28 January 2021, the incentives were amended, including that the incentives for personnel engaged in R&D were extended to include time spent outside of TDZs and R&D and design centers, provided that the time spent outside does not exceed 20% of total working hours, which was increased...