Foreign investors are existing shareholders agreements with various countries both their own country in order to avoid paying taxes to Turkey. For example, a French citizen who invest in Turkey, not only pays tribute to Turkey because of their activities in Turkey. France does not pay taxes due to these activities. Some of Turkey under the double taxation avoidance agreement negotiated where countries are: USA, Germany, Azerbaijan, China, France, South Korea, Georgia, Iran, Qatar, K.K.T.C., Malaysia, Pakistan, Russia, Singapore, Jordan.