ArticleResearch-Development IncentivesResearch and Development ("R&D") is a general term for an activities related to the enterprise of corporate or governmental innovation.TurkeyTaxBaspinar & Partners
ArticleTaxation, Import, Export And Transfers Under Turkish Petroleum LawThe Turkish Petroleum Law, a touchstone for goals of attracting foreign investors to Turkish petroleum industry entered into force on 11 June 2013.TurkeyEnergy and Natural ResourcesHerdem Attorneys at Law
ArticleA Summary Of The New Legislation Regarding Digital Services TaxThe constant increase in Internet use and technological improvements have helped us access many applications and programs on digital platforms. TurkeyTaxBezen & Partners
ArticleDağıtılan Kâr Payları Üzerinden Yapılacak Tevkifat Oranları %15 Olarak Belirlenmiştir22.12.2024 tarihli ve 32760 sayılı Resmî Gazete'de yayımlanan 9286 sayılı Cumhurbaşkanı Kararı ile...TurkeyTaxNAZALI Attorney Partnership
ArticleHighly Attractive Tax Exemptions For "Sell And Leaseback" Have Been IntroducedThe Turkish Parliament has approved a new law providing significant tax advantages for leaseback transactions. TurkeyTaxMazars
ArticleIncome And Corporate Tax Regulations With The New Omnibus Law"The New Omnibus Law on the Amendment of the Income Tax Law (In Turkish) and Some Laws and Delegated Laws" proposed to the Speakership on 07.10.2022 will bring about the regulations...TurkeyTaxCottGroup
ArticleNew Tax Reliefs Offered To TaxpayersThe Law No. 7338 Amending the Tax Procedure Law and Certain Laws enacted by The Grand National Assembly of Turkey (GNAT) encompasses important regulations...TurkeyTaxMazars
ArticleNPL Yatırımları İçin Yeni Yol: Serbest Fonlar Piyasasında Serbest Fonlar DevriDiğer bir deyişle, Sorunlu Varlıklar'a yatırım yapmak isteyen yatırımcılar, birçok formaliteden kurtularak ve sadece yatırım fonu katılma payı almak suretiyle bu varlıklara yatırım yapabilecek.TurkeyTaxEsin Attorney Partnership
ArticleThe Advantages Of Using A Swiss Company To Hold Investments Owned By Turkish Residents Or CompaniesTurkish shareholders with foreign portfolio investments, should consider owning these investments through a Swiss company, in particular if these investments are held in SwitzerlandTurkeyTaxDixcart Group Limited
ArticleThe Communiqué On Amending Corporate Tax General Communiqué Was Published In The Official GazetteThe Communiqué on Amending the Corporate Tax General Communiqué Serial No. 21 was published in the Official Gazette No. 32119 on March 1, 2023.TurkeyTaxCottGroup
ArticleThe Taxation Perspective In Liquidiation Of Turkish CompaniesThe start of a liquidation process may become unavoidable for the company.TurkeyTaxHerdem Attorneys at Law
ArticleVergi Usul Kanunu Genel Tebliği (Sira No: 552)'Nde Değişiklik Yapilmasina Dair Tebliğ (Sira No: 567) Resmî Gazete'De Yayimlandi25 Eylül 2024 tarihli ve 32673 sayılı Resmî Gazete'de Hazine ve Maliye Bakanlığı (Gelir İdaresi Başkanlığı)'nca yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 567) ile 552 Sıra No.lu VergiTurkeyTaxNAZALI Attorney Partnership
Article"Yes, But Not Enough" – Despite Tax Exemptions Financial Leasing Companies Are Still Prejudiced!Thanks to the Law regarding Amendments to Certain Laws and Decrees, there is an expected 100% increase in the 2014 sale and lease-back transaction volume. TurkeyTaxHergüner Bilgen Üçer Attorney Partnership
ArticleWhether Share Certificates Of Limited Liability Company Qualify As Securities And Status Thereof Vis-À-Vis Tax LawUnder new the Commercial Code of Turkey No. 6102 a number of important tax concerns are raised with respect to the sales of limited liability company share certificates. TurkeyTaxGSG Attorneys at Law
ArticleThe Rising Stars Of The Turkish MarketAs the Turkish economy continues to develop steadily, various financing methods are emerging and changing the scenery of Turkish legal practice. This article discusses some of the recent developments in the Turkish market and legal practice.TurkeyFinance and BankingELIG Gürkaynak Attorneys-at-Law
ArticleBDO Denet Monthly Report - June 2026The 2026/June issue "BDO Denet Monthly Report " where we bring together the publications prepared by BDO Turkey’s experienced team has been published!TurkeyTaxBDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
ArticleDouble Taxation Avoidance Agreements And Taxation Of Controlled Foreign Companies ("CFC") In TurkeyAlthough it has been long time to have CFC regulation in Turkey, in parallel with the increasing rate of growth of Turkish economy, many major entrepreneurs making Turkey related businesses required to focus on management of their taxation policies in consideration of CFC regime in Turkey. TurkeyTaxHerdem Attorneys at Law
ArticleFund Allocation Obligation In R&D Centers And Technology Development ZonesThe amount to be transferred is limited to 20,000,000 TRY on annual basis.TurkeyTaxCottGroup
ArticleLiability Of Joint Stock And Limited Liability Companies For Public Receivables After The Amendments In General Communiqué On CollectionIn accordance with Article 35 of Law on Collection Procedure of Public Receivables No. 6183, proceedings for the limited company shareholders are performed by reference to their capital shares.TurkeyTaxGSG Attorneys at Law