OBS_VALUE: <ul><li><a href=http://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf target=_blank>Income Tax Law(GELİR VERGİSİ KANUNU, Law nr.193, adopted 1960, with latest modifications of 5/12/2019, Article 18)</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 18.01.2019, Article 2)</a></li></ul>