OBS_VALUE: <ul><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=1.5.4875&MevzuatIliski=0&sourceXmlSearch= target=_blank>Foreign Direct Investment Law(YABANCI DOĞRUDAN YATIRIMLAR KANUNU, Law nr.4875, adopted 2003, with latest modifications of 13.08.2016, Article 3(a))</a></li><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 18/1/2019 , Article 2)</a></li><li><a href=http://www.resmigazete.gov.tr/eskiler/2012/06/20120619-1.htm target=_blank>Council of Ministers Decision on Governmental Aids for Investments(YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARAR, Decision nr.2012/3395, adopted 2012, with latest modifications of 22.06.2018, Articles 1, 2(j) and 15)</a></li></ul>