On February 12, 2015, the Turkish Minister of Finance Mehmet Şimşek announced the government's intention to impose corporate income tax and VAT on non-resident Internet companies by introducing the concept of "electronic taxpayer" to the Tax Procedure Law

The application shall be made to the tax office which the Turkey resident taxpayer (i.e.; who is liable to declare and pay withholding tax) is affiliated to.

According to the Presidential Decree No. 476 published on the Official Gazette dated 19 December 2018, payments made for advertising services provided through the Internet to the providers of this service ...

Following the ratification of FATCA Agreement by the Turkish Parliament, FATCA has become a national legislation.

29 maddeden ve ilave 5 maddelik ek protokolden oluşan anlaşma, OECD Çerçeve Anlaşma hükümlerine uygun olarak düzenlenmiş ve imza altına alınmıştır.

According to Presidential Decree No. 9286 ("Decree"), published in the Official Gazette on 22 December 2024, the rate of withholding tax, applicable under the Income Tax Law and Corporate Income Tax Law.

The Treaty which is composed of 29 articles and additional Protocol with 5 other articles which has been drafted in line with OECD Model Tax Convention was signed between two countries.

There is no doubt that both citizens and companies have significant benefit from the digital economy. On the other hand, it is an evitable fact that it creates an open challenge for the tax authorities.

Foreign residents must now also apply for a Certificate of Residence, from the competent authorities in their own country.

Pursuant to the statement declared by state officials on 29 May 2020, the Dutch Government plans to introduce a withholding tax on dividends paid to low-tax jurisdictions starting in 2024.

As with most countries, Turkiye's immigration procedures are influenced by local tax requirements.

The Presidential Decree No. 476, published in the Official Gazette dated 19/12/2018, regulated that payments to the providers of advertising services provided through the Internet, or to those who act as an intermediary for the provision of this service, ...

This Article is aimed to provide brief information regarding the tax implication on UAE based shareholder who owns shares in a Turkish Limited Liability Companies or Joint Stock Companies arising from the dividends paid.

Even though Turkey has undertaken to implement the Mutual Agreement Procedure ("MAP") under more than 80 double tax treaties ("Double Tax Treaties") and the Turkish Revenue Administration had published ...

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting was signed by 68 countries including Turkey on June 7, 2017 in Paris.

As businesses grow and expand, it is always an exciting opportunity for business owners to diversify their markets and move into an entirely new area unreached before.

The Law No. 7338 on Certain Amendments on Tax Procedural Law and Certain Laws ("Law No. 7338"), published in the Official Gazette dated October 26, 2021...

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

15/7/2018 tarih ve 9 sayılı Milletlerarası Andlaşmaların Onaylanmasına İlişkin Usul Ve Esaslar Hakkında Cumhurbaşkanlığı Kararnamesi'nde belirtildiği üzere...

Before diving into the concept of representation, we believe it would be useful to focus on the "social network provider" definition under the Law.