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On 2 April 2015, Turkey’s Prime Minister Ahmet Davudoğlu announced a 11-step new incentive package to secure investment financing for the country.

It should be noted that the legal entity of an LLC, firstly, is responsible for the unpaid public receivables, such as tax debts, of the company.

Free zones are zones established for the purpose of promoting foreign tradeand they are regulated by Law No. 3218 on Free Zones ("FZ").

Our monthly law bulletin contains practical information for companies, amendments in our legislation, current case law and sectoral regulations.

As summarized in our previous article (Corporate Tax 101), Turkey has a rather complex tax system with regulated by numerous laws and secondary regulations, especially when it comes to corporate tax.

Ekonomik İşbirliği ve Kalkınma Örgütü (OECD), Çok Uluslu İşletmeler (MNE) ve vergi otoriteleri arasında paylaşılan iki yıllık kümelenmiş Ülke Bazlı Raporlama (CbCR)...

Digital Service Tax Law ("DST Law"), which introduces a special tax for digital services, was published in the Official Gazette of December 7, 2019.

Pursuant to Turkish Commercial Law No. 6762, legal entities could not be elected to serve as a member of the board of directors in a joint stock company.

In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations.

Irrefutably, during the last five decades, the Turkish economy has witnessed the emergence of a blooming market with an unmatched access to major commercial hubs of the world.

The liability of legal persons from public debts, and the determination of the scope of this liability are of great importance in practice.

According to Article 19 of Corporate Tax Code No. 5520 ("CTC"), real estate, participation shares held for more than two years, and manufacturing or service business lines that are recorded in the balance sheet of a full liable equity company.

One of the important topics on our tax agenda in March is the submission of income tax returns for the year 2024. Unless there is a postponement, income tax returns must be submitted by April 2...

With the increasing integration of the global economy, the presence of Turkish businesses in international markets is steadily strengthening. While this situation creates significant opportunities through foreign trade, service provision, and investment activities, it also brings forth complex tax issues such as the inherent risk of double taxation in Turkey for international operations

22 Nisan 2021 tarihli Resmi Gazete'de yayımlanan "7316 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun" ("7316 sayılı Kanun") ile 2021 ve 2022 vergilendirme dönemlerine ...

The globalization of supply chains has forced multinational corporations to continuously scrutinize their operational domiciles for structural optimization. When a global enterprise seeks to establish a high-yield regional headquarters or international service center, the choice of jurisdiction depends heavily on the alignment of local corporate benefits with cross-border operational frameworks. This analytical breakdown explores the sophisticated corporate structuring and tax planning strategies necessary

Prevailing conditions in Türkiye are prompting companies to reassess their structures. One of the most powerful tools in this transformation is the "company division" (demerger).