Abstract:

Franchising is a system depending on lieensing of the goods and service s who se commercial success has been proven by consumers In other words it contents the lieensing of a previously experienced and proven method Resident tax payers settled in Turkey accept franchising agreements to make use of the knowledge supportand business experience know how of foreign limited tax payers franchisors By these agreements variously named special payments are being done to the foreign partners These payments to the franchisor; are subject to corporation tax deduction according to the artiele 24 of the Corporation Tax Law and Value Added Tax according to the artiele 1 3 f of the Value Added Tax Law and stamp dutyaccording to the Law of Stamps Duty Table number ı and Banking and Insurance Transaction Tax and finally notary and registration fees according to Law of Fees As a result of these tax implications the accounting system of these payments should be specially treated

Keywords: