ARTICLE · 30 NOVEMBER 2023

Tax Bulletin: 2023-003

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

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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...

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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, published on February 25, 2020, the obligation of Country-by-Counrty Reporting has been included in the Turkish Tax Legislation.

According to this, a MNE group's ultimate parent or surrogate parent entity resident in Turkey, with annual consolidated group revenue amounting to EUR 750 million or more according to the financial statements of the accounting period of the that period prior to the reporting accounting period, shall prepare a CbC Report and submit it to the Revenue Administration electronically by the end of the twelfth month after the reported accounting period.

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