As per the transfer of local income to abroad, FIA does not impose restrictions pertaining to foreign investors’ transfer of dividend obtained [such as their net profit, dividends, sale income, purification, compensation, license fees, installment, interest and other contractual revenues] in Turkey. 

From perspective of corporate taxation, there is no difference between operating in Turkey through a Turkish company (established with foreign capital) or directly as a foreign company. In other words, the corporate earnings made in Turkey either by a Turkish or a foreign company will be subject to the same corporate taxation principles.