The evaluation of exception applications in corporate tax law

The main purpose of this study is to present the deficiencies arising in the application area of the exception clauses of the Article 5 of Corporate Tax Law No. 5520 and of other laws. For that purpose, the related laws, Council of State decisions and the remarks given in the doctrine have been reviewed and the deficiencies in the application area have been addressed. The study has three parts. In the first part, theoretical information about Corporate Tax Law has been given. In the second part, exception clauses of the Corporate Tax Law and other laws have been presented in detail. In the third and last part, analyses regarding to deficiencies arising in the exception application areas have been made and the recommendations have been proposed accordingly. Key Words: Corporate Tax Law, Corporate Tax, Exception