Founded in Paris in 1920, Gide is a leading international law firm with 12 offices spread throughout the world.
Gide is a market-leading law firm in all fields of business law.
550 lawyers, including some 100 partners.
Gide is physically present in six regions of the world, with 11 offices, enabling it to act on cases globally.
Gide communicates actively and regularly in the press and via its newsletters.
Join Gide and become part of one of the few truly international French law firms.
土耳其税务机构决定,对于在境外取得的外汇贷款,在该等贷款延期的情况下将适用新的资源利用支持基金(“RUSF”)待遇。
土耳其居民对于其从外国贷款人获得的贷款,无论该等贷款是由银行/金融机构,还是由借款人集团内部的某一公司提供的,均需缴纳一项名为RUSF的额外税收。根据货币面值、贷款人的业务以及相关贷款到期日的不同,RUSF的税率在0 %至3%之间不等。
例如,土耳其银行和金融机构从境外取得的外汇贷款一概可享受免征RUSF的优惠待遇。但是,其他性质的纳税人则根据贷款的到期日以及贷款本金的数额,适用递减的RUSF税率(参见下表)。
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