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The Law no. 7194 on Digital Service Tax and Amendment of Certain Laws and the Decree Law numbered 375 ("Law no. 7194") is published in the Official Gazette dated 7 December 2019 and...

The Concept of Suspicious Receivables is defined in Article 323 of the Tax Procedure Act.

An individual's liability to income tax in Turkey is determined by residency status for taxation purposes and the source as well as the type of income derived by the individual.

Maliye Bakanlığı Gelir İdaresi Başkanlığı 65 Sıra No.lu Kurumlar Vergisi Sirküleri ile 2024 yılı birinci geçici vergi döneminde uygulanacak yeniden değerleme oranının %7,55...

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of October 3, 2022 – October 7, 2022.

The foreign investor company may consider evaluating its investment by opening a branch in Turkey. Branches are established under the parent company and limited to its field of activity and duration.

The Resolution (No: 846) on Approval of the Memorandum of Understanding Regarding the Arrangement of the Third UNWTO-UNESCO World Tourism and Culture Conference Between the Republic of Turkey and ...

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.

As corporate entities, the net incomes of Joint Stock and Limited Liability Companies are subject to the corporation tax.

5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun'un 3'üncü maddesinin on dördüncü fıkrası ile 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu'nun Ek 3'üncü maddesinde...

5602 sayılı Şans Oyunları Hasılatından Alman Vergi, Fon ve Payların Düzenlenmesi Hakkında Kanunun 6 ncı maddesinin dördüncü fıkrasında, şans oyunları vergisinin oranı...

24 Ekim 2019 tarihinde Türkiye Büyük Millet Meclisi Plan ve Bütçe Komisyonunda çeşitli sektörlere yönelik vergi düzenlemeleri içeren kanun teklifi kabul edildi.

Law No. 7326 on Restructuring of Certain Receivables and Amendments to Certain Laws, which includes provisions regarding the restructuring of various public receivables including tax receivables, has come into effect by being published ...

17.04.2026 tarihli ve 33227 sayılı Resmî Gazetede yayımlanan “7577 Sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun” ile yemek yardımına ilişkin sosyal güvenlik primi günlük istisna tutarı değiştirilmiştir.

Non-Habitual Residents (NHR) is an advantageous taxation system applied in Portugal since 2009 and granted to people who meet the conditions.

Law No. 7582 on Amendments to Certain Laws (“Law No. 7582, the Law”), which had been the subject of extensive public discussion for some time, was published in the Official Gazette dated 4 June 2026 and numbered 33270 and entered into force on the same date.

Withholding tax refers to the process of partially or fully deducting and paying the tax either by the buyer or the seller, in order to ensure secure and effective tax collection.