Liaison offices established in Türkiye by foreign investors under a specific license and that do not perform any activities other than the ones permitted or any commercial activities, are not subject to corporation tax in Türkiye and the salaries paid to the liaison office employees are exempt from income tax.In the latest tax ruling issued by the Turkish Revenue Administration, it was clarified that a liaison office licensed as a “regional management center” will not be subject to corporation tax, will not constitute a permanent establishment and the salaries paid to their employees will be exempt from income tax, if...