If computer software products are imported from customs within the carrier media product such as CDs, floppy disks and activated by a password downloaded over the internet or if the computer program is directly purchased via a password over the internet, there will not be any difference in taxation of payments to be made abroad.

In the event of payments made to the countries which have double tax prevention agreements with our country, if there is a provision in the related agreement, these provisions shall be taken into consideration first.

Source: GİB
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