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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

With an amendment to its Civil Code in 2013, Hungary introduced the concept of the Trust—originally rooted in the Anglo-American legal system, into its domestic legal framework, marking a significant development in the field of asset planning.

28.12.2023 tarihli ve 32413 sayılı Resmi Gazete'de yayımlanan 8002 sayılı Cumhurbaşkanı Kararı Eki Karar ile 2006/10731...

Bu defa çıkarılan 9769 sayılı Cumhurbaşkanı Kararı ile (RG:1/5/2025-32887) 30/4/2025 tarihi 31/7/2025 olarak değiştirilmiştir. Bu değişiklik 1/5/2025 tarihinden itibaren iktisap edilen Devlet tahvili ve Hazine bonolarından elde edilen gelir ve kazançlar ile 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun uyarınca kurulan varlık kiralama şirketleri tarafından ihraç

The tax system plays a critical role in maintaining the economic balance of society and financing public services. Tax brackets, updated annually, determine the financial obligations of taxpayers.

When foreign shareholders decide to close a Turkish company, the discussion often starts with corporate law: a resolution is adopted to dissolve the company, a liquidator is appointed and the entity formally enters into liquidation.

After first seen in December 2019 in Wuhan, China, the coronavirus -which leads to Covid-19 disease- has spread to 192 countries in only three months.

The tax system plays a critical role in maintaining the economic balance of society and financing public services. Tax brackets, updated annually, determine the financial obligations of taxpayers.

Bu defa, 20/06/2026 tarihli ve 33286 sayılı Resmi Gazete’de yayımlanan 111444 sayılı Cumhurbaşkanı Kararı ile, söz konusu maddedeki 30/06/2026 tarihi 31/12/2026 olarak değiştirilmiştir. Bu değişiklik 01/07/2026 tarihinden itibaren iktisap edilen Devlet tahvili ve Hazine bonolarından elde edilen gelir ve kazançlar ile 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun uyarınca kurulan varlık kiralama şirketleri tarafından ihraç edilen kira sertifikalarına uygulanmak üzere Kararın yayımı tarihinde yürürlüğe girmiştir.

Gelir Vergisi Kanunu’nun Geçici 67 nci maddesi uyarınca uygulanan stopaj oranlarını belirleyen 2006/10731 sayılı Bakanlar Kurulu Kararı’nın eki Kararın Geçici 4 üncü maddesi uyarınca, bu maddenin yürürlüğe girdiği tarih ile 30/06/2026 tarihi (bu tarih dâhil) arasında iktisap edilen.

Discounted VAT rates applicable to some goods and services and discounted withholding rate of rent payments have expired as of 30.09.2021.

This article aims to elaborate the amendments that made within the mentioned Act and its effect on international holding structures.

Turkey has a complex tax system implemented with numerous separate laws, regulations, communiques and subsequent amendments. Accordingly, the main legal texts regulating the Turkish Tax System...

With Communiqué on Amending the Communiqué on Workplace Hazard Classes Related to Occupational Health and Safety published by Ministry of Labor and Social Security in Official Gazette...

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where their employment is terminated.

The Law No. 7194 on Digital Service Tax and Amendment of Certain Laws and Law Decree No. 375 ("Law"), published on the Official...

Today, with the effect of globalization, many people dream of establishing a company abroad. There are areas where establishing a company abroad is more advantageous...