body: Consider the following scenario.
  
  
  I am an independent Turkish game developer and I make profit by developing games for ios devices and app store. I am not happy about the high income tax rate in Turkey so I open a company in another country(say Bulgaria for convenience) with low tax rate. I stay in Bulgaria for 1 year during the development of the game and then I submit the game to app store. After that I return back to Turkey. I pay the income tax of the money that I get from Apple to the Bulgarian government every month.
  
  
  Can I transfer money from Bulgaria to Turkey and spend it freely in Turkey? I appreciate answers for other countries instead of Turkey to get an idea.
  
  
  
title: Income tax from digital goods