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Since January 1ST, 2007, European Union invests in EU candidate countries such as Albania, Bosnia and Herzegovina, the former Yugoslav Republic of Macedonia, Kosovo, Montenegro, Serbia as well as in Turkey...

Presidential Decree No. 6652, published in the Official Gazette dated 10 January 2023, re-regulated the additional corporate income tax deduction for R&D and design centers.

06 Şubat 2023 tarihinde meydana gelen ve 10 şehri etkileyen iki büyük deprem sonrası alınan tedbirler kapsamında 32149 sayılı Resmi Gazete'de yayımlanan 31/03/2023 tarihli ve 138...

Payment is the first reason for the dismissal of tax penalties.

The Constitutional Court of the Republic of Türkiye ("Constitutional Court"), through Decision No. E. 2023/169, K. 2024/82, dated 14 March 2024 ("Constitutional Court Decision" or the "Decision").

A new Omnibus Law has been published with the Official Gazette numbered 31810 and dated 15.04.2022.

The significant public financing need caused by the earthquakes centered in Kahramanmaraş and Hatay on 6 February 2023 continues to lead to various tax-related regulations.

6 Şubat 2021 tarihli Resmi Gazete'de yayımlanan 3516 sayılı Cumhurbaşkanı Kararı ("Karar") ile serbest bölgelerde uygulanan ücret stopajı teşviki için aranan %85 yurt dışına ihraç koşulu...

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).

Turkey, who recently introduced digital services tax by following the footsteps of other European countries, published the secondary legislation regulating the implementation of digital services tax.

In light of the amendments made in the Regulation on the Procedures and Principles Regarding the Monitoring of Transactions Affecting Foreign Exchange Positions...

In July 2009, Turkish Council of Ministers declared a decree (published in the Official Gazette dated July 16, 2009 and numbered 27290) ("Decree") for the purpose of encouraging foreign investments in Turkey regarding the government incentives on investments.

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

The income of the new foundation consists of its foundation assets, rent and similar income, if any, its securities, the income of the economic enterprises or companies it owns, the partnerships' profits, and donations and aids.

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

The Directive on Administrative Cooperation ("DAC6"), which was decided upon at the ECOFIN Council meeting on 13 March 2018, entered into force after being published in the Official Gazette of the ...

As per the new regulation; the revenue resulting from various digital services like any advertisement service, selling activities in digital platform, ...