OBS_VALUE: <ul><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=1.5.5520&MevzuatIliski=0&sourceXmlSearch= target=_blank>Corporate Income Tax Law(KURUMLAR VERGISI KANUNU, Law nr.5520, adopted 2006, with latest modifications of 18.01.2019, Article 3, 7)</a></li><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=9.5.16251&MevzuatIliski=0&sourceXmlSearch=YATIRIMLARDA%20DEVLET target=_blank>Communiqué on the Implementation of Council of Minister Decision related to Governmental aids for Investment(YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARIN UYGULANMASINA İLİŞKİN TEBLİĞ, adopted 2012, with latest modifications of 26.07.2017, Article 4)</a></li></ul>