79 results found

According to a statement made by the Minister of Treasury and Finance Mehmet Şimşek on June 20, 2024, the Global Minimum Corporate Tax ("GMCT") is expected...

BEPS is a tax strategy which is driven by asymmetries and mismatches amongst different jurisdictions in terms of tax issues.

International tax structuring in the Turkish market is evolving. What are the expectations for the future?

The first instance tax court decision in question is a leading decision in Turkish law in terms of the grounds on which it is based.

The Presidential Decree No. 2151, published in the Official Gazette dated February 25, 2020 and No. 31050, and which entered into force on the same date ("Presidential Decree") amended the...

The Amendment Communiqué restructures the principles for agreements with related parties.

The draft communiqué introduces new definitions and determinants for the concept and scope of treasury loss.

On 7 March 2025, the Turkish Revenue Administration announced on its website that Pillar One – Amount B will not apply to the transactions of distributors, sales agents and commissioners operating in Türkiye.

With 2151 numbered Decision on Hidden Income Distribution by Transfer Pricing, there have been amendments made in the General Communique Regarding Hidden Income...

New regulations were made on transfer pricing with the "Communiqué on Amendments to the General Communiqué on Disguised Profit Distribution through Transfer Pricing (Serial No: 1) No. 5" published...

As we have stated in our Bulletin No. 2020/023, with the Presidential Decree No. 2151 on the Amendment of the Decision on Disguised Profit Distribution through Transfer Pricing...

Turkish Revenue Administration published a circular "Circular on Disguised Profit Distribution Through Transfer Pricing/2" on 18 December which includes announcement of extension of CbCR filing deadlines …

Transfer pricing is an issue that is as important as to require a special proficiency and it has a wide and detailed field of application.

"General Communiqué No 4 on Disguised Profit Distribution by Way of Transfer Pricing" Has Been Published Regarding the Postponement of the Deadline for the Notification Filing and the Country-by-Country

As stated by the UN, environmental social and corporate governance (ESG) is not only an issue that concerns individuals but also a strategic priority of multinational enterprises...

25 Şubat 2020 tarih ve 31050 sayılı Resmî Gazete'de yayımlanarak yürürlüğe giren 2151 sayılı Cumhurbaşkanı Kararı ("Cumhurbaşkanı Kararı") ile Transfer Fiyatlandırması Yoluyla Örtülü...

President Decree on the Amendment of the Decision on Disguised Profit Distribution Through Transfer Pricing entered into force after being published in the Official Gazette dated February 25, 2020 and numbered 31050.