Turkey published Presidential Decision No. 7103 in the Official Gazette on 20 April 2023, which provides for a temporary increase in the time that qualifying personnel are allowed to spend outside R&D and design centers, while still qualifying for related tax incentives. Previously limited to 20% of total working hours, this was temporarily increased to 50% until 31 December 2022 and to 75% until 31 December 2023. As provided by Presidential Decision No. 7103, the allowed time spent work…