Remittance-basis regimes tax foreign income only upon remittance, which forces users into elaborate account segregation to avoid “bringing in” the wrong pound. On its face, Türkiye’s mükerrer 20/D skips that machinery entirely: the exemption attaches to the income’s foreign source, not to where you keep or spend it, so exempt income can be brought into Türkiye without losing its status — pending, as with everything here, the implementing communiqué’s detail.
Remittance basis
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