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Home / Tolley's EU and Global VAT /52 Turkey /Record-keeping requirements (Turkey) / Proof of export (Turkey)

Proof of export (Turkey)

52 Turkey

Turkish VAT is not charged on exports provided certain conditions are met. The supplier must have

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Non-trading deficits on loan relationships

Gifts with reservation ― overview

Taxation of loan relationships

Tax on UK resident beneficiaries of non-resident trusts ― overview

Repairs and renewals

First year allowances

Transfer of assets to beneficiaries ― legal, administration and tax issues

Class 1 v Class 1A

Interest on late paid tax

Foreign tax relief

Double tax relief

Exemption ― overview ― items exempt from VAT in the UK

Interest and penalties on late paid tax under self assessment

Loans provided to employees

Withholding tax

Incentives, awards and prizes

Self assessment ― estimates and provisional figures

Timing of disposal for capital gains tax

Research and development expenditure credit (RDEC)

Company cars

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