In this context, the entire discount right is used by the R&D or Design Center in projects made on order given by persons who do not have the R&D and Design Discount Rights on the income or corporate tax returns filed in Turkey.
https://www.yatirimadestek.gov.tr/pdf/assets/upload/dosyalar/detay_arge_ve_tasarim_merkezsinde_yonelik_tesvikler.pdf