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ARTICLE · 23 MAY 2019

The Evolution Of International Tax Structuring

Bener Law Office
Bener Law Office
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Bener Law Office

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

TurkeyTax
Barış Kencebay
Barış Kencebay

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

It has long been discussed amongst Turkish international tax structuring practitioners whether tax efficiency or asset protection should be the priority. Determination of the answer has naturally been led by clients' preferences and risk appetites in the past. This is changing however, with trends towards increasing transparency and cross border cooperation coming to the fore.

Turkish international tax structuring relied heavily on opacity of information and concentrated on certain off and onshore jurisdictions with strict secrecy laws. These first-generation structures were designed towards Turkish businesses looking to expand internationally and Turkish resident high net worth individuals/families. Increasing levels of foreign direct investment into Turkey together with a shift towards greater transparency in the international arena created a sharp decline

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