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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...

14 Eylül 2024 tarihli ve 32662 sayılı Resmî Gazete'de Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında Kararda...

In practice, it is quite common for companies to extend loans to their shareholders. In situations where the company becomes a creditor of its shareholders, adat interest must be calculated on the outstanding balance and an invoice must be issued.

As taxpayers in Turkey prepare their transfer pricing reports for the April 25 due date, the government is selecting and training personnel from each of its tax offices on various corporate tax issues, including transfer pricing.

One of the most commonly used instruments for meeting financing needs among group companies is intra-group loans. Particularly in holding structures and multinational corporate groups, such borrowings provide operational flexibility and cost efficiency. However, in Türkiye, intra-group loans are not subject to a single set of rules; rather, they fall within the intersection of contract law, corporate law, banking law, tax law, and the capital movements regime.

The Communiqué Amending the Corporate Tax General Communiqué (Serial No. 1) ("Communiqué"), explaining the implementation of the financing expense deductions limitation ("Limitation")...

2024/60 SAYILI Sirkülerimizde belirttiğimiz üzere, 8956 sayılı Cumhurbaşkanı Kararının Eki Karar ile; Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında Kararda bazı değişiklikler yapılmıştır.

Tutar B ("Amount B"), yerel bazdaki pazarlama ve dağıtım faaliyetlerine emsallere uygunluk ilkesinin basitleştirilmiş ve kolaylaştırılmış bir yaklaşımla uygulanmasını sağlar ve özellikle sınırlı...

A flip-up (corporate reorganization) is the restructuring of the shareholding and group structure of a local startup company under a foreign holding company.

Sermaye şirketlerinde, ortaklar tarafından ifa edilmesi elzem olan sermaye borcunun zamanında yerine getirilmemesi hâlinde şirketin ticari devamlılığında aksama gündeme gelmekte...

Capital is one of the most important elements of a corporation and is essential for a company to carry on its activities and business operation. Turkish Commercial Code ("TCC") regulates sanctions...

Turkish transfer pricing regulations effective in 2007 are expected to increase audits and, as a result, the number of applications for mutual agreement procedure cases.

You can access the presentation of our webinar on ‘Global and Local Minimum Corporate Income Tax' that we held on 06/08/2024...

Flip-up (kurumsal yeniden yapilandirma), yerel bir girisim sirketinin hissedarlik ve grup yapisinin, yabanci bir holding sirketi altinda yeniden kurgulanmasidir.

2020/023 sayılı Sirkülerimizde de belirttiğimiz üzere, 25 Şubat 2020 tarihinde yayımlanan Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında...

The dynamics of international taxation is in a great transformation, especially in recent years, through the practices put into effect by tax authorities one after another.

In Turkey, the transfer pricing requirements has been stated under the Article 13 of Corporate Tax Law with the heading of "disguised profit distribution via transfer pricing".