ARTICLE · 02 DECEMBER 2021

When Two Worlds Collide: Does A Social Network Provider Representative Create Nexus By Design?

Penezoglu

Explore more from Penezoglu

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

TurkeyTax

Ayşe Uzun Nurili

Author LinkedIn connections

Since the recent addition of Article 4 to Law No. 5651 ("Law No. 5651" or "the Law") by the enactment of Law No. 7253 named "Law Amending the Law on the Regulation of Online Broadcasts and the Prevention of Crimes Committed through Such Broadcasts ("Law No. 7253" or "Social Media Law"), social network providers who are based abroad and have more than 1 million daily access to their services from Turkey are required to appoint local representatives in Turkey ("Local Representatives").

Although the reasons behind the introduction of this requirement are clearly not tax-related, we have encountered different opinions, particularly from certain tax courts, regarding the tax impact of the presence of these Local Representatives.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Yurt Dışındaki Ortak Ve İlişkili Kişilerden Kredi Kullanılması İşleminde KDV Ve Kurumlar Vergisi Uygulaması

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

Firmaların Yurt Dışı Kaynaklı Dövizlerinin Türk Lirasına Dönüşümünün Desteklenmesine İlişkin Uygulama Talimatında Yapılan Değişiklikler

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

Para Piyasası Fonları Üzerinden Yapılacak Stopaj Hesaplanacak Vergiden Mahsup Edilebilir Mi?

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

Yatırım Teşvik Belgesi Revize Edilen Şirketlerin Hakları Korunuyor Mu? İndirimli Kurumlar Vergisinde Güncel Yaklaşım

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

Emlak Vergi̇si̇ Kanunu’na Göre Ki̇mler Bi̇na Vergi̇si̇ Ödemez?

NAZALI Attorney Partnership

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Tax
- Income Tax
- Tax Treaties

Related Comparative Guides

Comparative Guide

Tax Disputes

Comparative Guide

Tax

See more popular content from

Tax

Obtaining A Turkish Tax Number As A Foreign National 2026

This article examines the Turkish tax identification process for foreign nationals and distinguishes an identification number from tax residence, liability and immigration status. It considers existing identifiers, application documents, official channels, representation, data consistency and the practical use of the number in banking and property transactions.

ONGUR & PARTNERS

16 Soruda Yeni Döviz Dönüşüm Desteği Uygulaması

26 Ocak 2023’ten beri uygulanan döviz dönüşüm desteğinde, 1 Ekim 2026 tarihinde yürürlüğe giren yeni Tebliğ değişiklikleri ve Uygulama Talimatıyla önemli değişiklikler yapıldı. Döviz almama taahhüdünün yerini döviz pozisyonu şartı aldı; satılabilecek dövize ve alınabilecek desteğe sınırlar getirildi. Belge ve kontrol süreçleri de yeniden düzenlendi.

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

Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership

Corporate Taxation In Turkey

This article examines corporate taxation in Turkey from the perspective of foreign-owned subsidiaries, joint ventures and branches. It distinguishes tax residence, taxable profit, corporate income tax, domestic minimum tax, multinational top-up tax, VAT and withholding on cross-border payments

ONGUR & PARTNERS

Anonim Şirketlerde Geçmiş Yıl Kârlarından Sermaye Artırımı ve Vergilendirilmesi

Şirketler geçmiş yıl kârlarını sermayeye ekleyerek değerlendirebilmektedir. Geçmiş yıl kârlarının sermayeye eklenmesi vergisel açıdan da avantaj sağlayabilmektedir.

NAZALI Attorney Partnership

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

NAZALI Attorney Partnership

Operating A Business In Turkey’s Free Zones 2026

This article examines the legal and tax framework for foreign businesses operating in Turkish free zones. It considers operating licences, corporate structure, customs treatment, manufacturing and service incentives, payroll relief, VAT, related-party dealings, premises, staffing and acquisition due diligence.

ONGUR & PARTNERS

Company Formation In Hungary: Tax Exemptions, 9% Corporate Income Tax And 0% Withholding Tax

In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations.

Elektronik Tebligat Uygulamasına İlişkin Usul Ve Esaslar Yeniden Düzenlenmiştir

Bilindiği üzere, Vergi Usul Kanunu’nun (“VUK”) 107/A maddesi kapsamında elektronik tebligat uygulaması, 2015 yılında yayımlanan 456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile belirlenen usul ve esaslar çerçevesinde uzun süredir uygulanmaktadır.

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

Articles 23/4 And 22/1/D Of The Turkey/Italy And Turkey/Spain Prevention Of Double Taxation Treaties And Their Impact On Cross-Border Transactions

The analysis below addresses the issue of whether Articles 23/4 and 22/1/d of the Turkey/Italy and Turkey/Spain prevention of double taxation treaties offer a unique opportunity for cross-border financial structuring in relation to dividends, royalties and interest income.