Sirkülerler

Inflation Adjustment Differences For Ongoing Investments And Profits/Losses From Companies In Liquidation Or Bankruptcy For 2024-2025 To Be Excluded From The Calculation Of Profits For The Period

Tarih : 04.11.2024 Sayı : 2024/192 Inflation Adjustment Differences For Ongoing Investments And Profits/Losses From Companies In Liquidation Or Bankruptcy For 2024-2025 To Be Excluded From The Calculation Of Profits For The Period

The General Communiqué On The Annulment Of Inflation Adjustment For The Provisional Tax Periods 2024/2 And 3 Published For The Taxpayers With Gross Sales Below TL 50 Million In 2023

Tarih : 03.09.2024 Sayı : 2024/149 The General Communiqué On The Annulment Of Inflation Adjustment For The Provisional Tax Periods 2024/2 And 3 Published For The Taxpayers With Gross Sales Below TL 50 Million In 2023

Domestic Minimum Corporate Tax

Tarih : 06.08.2024 Sayı : 2024/131 Domestic Minimum Corporate Tax

Local And Global Minimum Top-Up Corporate Tax

Tarih : 05.08.2024 Sayı : 2024/130 Local And Global Minimum Top-Up Corporate Tax

Crypto Assets Law Is Published

Tarih : 04.07.2024 Sayı : 2024/110eng Crypto Assets Law Is Published

The Communiqué On The Financial Statements To Be Taken As The Basis For Companies Applying Inflation Adjustment Published

Tarih : 02.07.2024 Sayı : 2024/102eng. The Communiqué On The Financial Statements To Be Taken As The Basis For Companies Applying Inflation Adjustment Published

As Of June 10, 2024, The Rate Of Cashing Export Proceeds In Banks Reduced From 40% To 30%

Tarih : 11.06.2024 Sayı : 2024/098eng. As Of June 10, 2024, The Rate Of Cashing Export Proceeds In Banks Reduced From 40% To 30%

Joint-Stock And Limited Liability Companies Are Required To Increase Their Share Capital To The Newly Determined Minimum Amounts By December 31, 2026

Tarih : 04.06.2024 Sayı : 2024/001eng Joint-Stock And Limited Liability Companies Are Required To Increase Their Share Capital To The Newly Determined Minimum Amounts By December 31, 2026

New Regulation Introduced: Half Of Dividends Received From Abroad Exempt From Income And Corporate Tax

Tarih : 20.05.2024 Sayı : 2024/085eng. New Regulation Introduced: Half Of Dividends Received From Abroad Exempt From Income And Corporate Tax

There Will Be No Inflation Adjustment In The Conclusion Of The 2024 First Provisional Tax Period

Tarih : 13.05.2024 Sayı : 2024/075eng There Will Be No Inflation Adjustment In The Conclusion Of The 2024 First Provisional Tax Period

Presidential Decree Revoking the Right to Deduct Vat on Imports Under Surveillance and Safeguard Measures Published

Tarih : 06.12.2023 Sayı : 2023/222eng Presidential Decree Revoking the Right to Deduct Vat on Imports Under Surveillance and Safeguard Measures Published

Increased Minimum Capital Requirements for Joint-Stock and Limited Liability Companies

Tarih : 30.11.2023 Sayı : 2023/224eng Increased Minimum Capital Requirements for Joint-Stock and Limited Liability Companies

Inflation Adjustment Roadmap

Tarih : 26.10.2023 Sayı : 2023/208eng Inflation Adjustment Roadmap

Recent Amendments To Tax Laws

Tarih : 27.07.2023 Sayı : 2023/001 Recent Amendments To Tax Laws

New Corporate Tax Rates

Tarih : 20.07.2023 Sayı : 2023/161eng New Corporate Tax Rates

Immovables Can Be Transferred Tax-Free Until January 1, 2024, Provided that the Transfer Adheres to the Partial Spin-Off Provisions Outlined in the Corporate Tax Law

Tarih : 20.07.2023 Sayı : 2023/159 Immovables Can Be Transferred Tax-Free Until January 1, 2024, Provided that the Transfer Adheres to the Partial Spin-Off Provisions Outlined in the Corporate Tax Law

Presidential Decree Raising the General Vat Rate from 18% to 20% and the Reduced Vat Rate from 8% to 10% is Published

Tarih : 10.07.2023 Sayı : 2023/145eng Presidential Decree Raising the General Vat Rate from 18% to 20% and the Reduced Vat Rate from 8% to 10% is Published

Correction of Business Records Under Law No. 7440

Tarih : 23.03.2023 Sayı : 2023/075eng Correction of Business Records Under Law No. 7440

Tax Base And Tax Increase Under Law No. 7440

Tarih : 23.03.2023 Sayı : 2023/074eng Tax Base And Tax Increase Under Law No. 7440

Corporate Taxpayers Benefiting From Exemptions And Deductions Are Obliged To Pay A One-Time Additional Tax

Tarih : 15.03.2023 Sayı : 2023/072eng Corporate Taxpayers Benefiting From Exemptions And Deductions Are Obliged To Pay A One-Time Additional Tax

The Law No. 7438, Which Includes Regulations On The Granting Of Pension To Those Who Are Hindered From Retirement Due To Age (EYT), Was Published In The Official Gazette And Entered Into Force

Tarih : 10.03.2023 Sayı : 2023/070eng The Law No. 7438, Which Includes Regulations On The Granting Of Pension To Those Who Are Hindered From Retirement Due To Age (EYT), Was Published In The Official Gazette And Entered Into Force

The Withholding Tax Rate Applicable To The Companies Acquiring Their Own Shares Has Been Reduced From 15% To 0%

Tarih : 02.03.2023 Sayı : 2023/066eng The Withholding Tax Rate Applicable To The Companies Acquiring Their Own Shares Has Been Reduced From 15% To 0%

Law No. 7420, Which Includes Regulations On Taxation In Capital Decrease, Tax Exemption In Meal Allowance Payments In Cash To Employees, And Tax And Insurance Premium Exemption In Payments To Be Made To Employees For Heating Expenses, Has Been Published In The Official Gazette

Tarih : 14.11.2022 Sayı : 2022/193eng. Law No. 7420, Which Includes Regulations On Taxation In Capital Decrease, Tax Exemption In Meal Allowance Payments In Cash To Employees, And Tax And Insurance Premium Exemption In Payments To Be Made To Employees For Heating Expenses, Has Been Published In The Official Gazette

E-Apostille

Tarih : 18.08.2022 Sayı : 2022/161eng E-Apostille

General Communiqué On The Repatriation Of Certain Assets Has Been Published

Tarih : 17.08.2022 Sayı : 2022/160eng General Communiqué On The Repatriation Of Certain Assets Has Been Published

Deduction In Cash Capital Increases Limited To Five Years

Tarih : 29.07.2022 Sayı : 2022/132eng. Deduction In Cash Capital Increases Limited To Five Years

Additional Regulations Made Regarding Brsa Decision Imposing Limitations On The Use Of Bank Loans By Companies Subject To Independent Audit

Tarih : 18.07.2022 Sayı : 2022/138eng Additional Regulations Made Regarding Brsa Decision Imposing Limitations On The Use Of Bank Loans By Companies Subject To Independent Audit

New Cash Repatriation Regulation Enters Into Force

Tarih : 07.07.2022 Sayı : 2022/132eng New Cash Repatriation Regulation Enters Into Force

Istanbul Finance Center Law No. 7412 Is Enters Into Force

Tarih : 06.07.2022 Sayı : 2022/121eng. Istanbul Finance Center Law No. 7412 Is Enters Into Force

Press Release Regarding The Implementation Of The Brsa Decision Imposing Limitations On The Use Of Bank Loans By Companies Subject To Independent Audit Has Been Published

Tarih : 06.07.2022 Sayı : 2022/117eng Press Release Regarding The Implementation Of The Brsa Decision Imposing Limitations On The Use Of Bank Loans By Companies Subject To Independent Audit Has Been Published

Brsa Decision Imposing Limitations On The Use Of Bank Loans By Companies Subject To Independent Audit Has Been Published

Tarih : 30.06.2022 Sayı : 2022/116eng. Brsa Decision Imposing Limitations On The Use Of Bank Loans By Companies Subject To Independent Audit Has Been Published

It Becomes Mandatory To Make And Accept Payments In Turkish Lira Regarding The Fx Or Fx-Indexed Sales Agreements Of Movables

Tarih : 25.04.2022 Sayı : 2022/078eng It Becomes Mandatory To Make And Accept Payments In Turkish Lira Regarding The Fx Or Fx-Indexed Sales Agreements Of Movables

Fx Deposıts In Overseas Bank Accounts Can Now Be Converted To Currency-Hedged, Tl-Denomınated Term Deposıt Accounts

Tarih : 05.02.2022 Sayı : 2022/035eng. Fx Deposıts In Overseas Bank Accounts Can Now Be Converted To Currency-Hedged, Tl-Denomınated Term Deposıt Accounts

Law No. 7352 Introducing A Deferral Of Inflation Adjustment Until The End Of 2023 And A Corporate Tax Exemption On Exchange Differences In Fx-To-Tl And Gold-To-Tl Term Account Conversions And The Related Proceeds Is Promulgated In The Official Gazette

Tarih : 05.02.2022 Sayı : 2022/030eng. Law No. 7352 Introducing A Deferral Of Inflation Adjustment Until The End Of 2023 And A Corporate Tax Exemption On Exchange Differences In Fx-To-Tl And Gold-To-Tl Term Account Conversions And The Related Proceeds Is Promulgated In The Official Gazette

A Draft Law Proposing Postponement Of Inflation Adjustment Until The End Of 2023 And A Corporate Tax Exemption On Foreign Exchange Gains In Fx-To-Tl Conversions And The Related Gains Is Submitted

Tarih : 19.01.2022 Sayı : 2022/016eng. A Draft Law Proposing Postponement Of Inflation Adjustment Until The End Of 2023 And A Corporate Tax Exemption On Foreign Exchange Gains In Fx-To-Tl Conversions And The Related Gains Is Submitted

Inflation Adjustment

Tarih : 13.12.2021 Sayı : 2021/273eng Inflation Adjustment

Update On The Automatic Exchange Of Country-By-Country Reports (CBCR)

Tarih : 05.12.2021 Sayı : 2021/268eng. Update On The Automatic Exchange Of Country-By-Country Reports (CBCR)

Ultimate Beneficiary Owner Statement Form Is Now Available On Online Tax Office

Tarih : 17.08.2021 Sayı : 2021/205eng Ultimate Beneficiary Owner Statement Form Is Now Available On Online Tax Office

Corporate Taxpayers Are Now Obliged To Submit “Real Beneficiary Statement”

Tarih : 26.07.2021 Sayı : 2021/184 Corporate Taxpayers Are Now Obliged To Submit “Real Beneficiary Statement”

Law Numbered 7326 Including Structuring Receivables, Increasing Tax Basis, Correcting Business Records And Revaluation Regulations Is Passed By The Grand National Assembly Of Turkey

Tarih : 18.06.2021 Sayı : 2021/135 Law Numbered 7326 Including Structuring Receivables, Increasing Tax Basis, Correcting Business Records And Revaluation Regulations Is Passed By The Grand National Assembly Of Turkey

Regulation Issued Prohibiting The Use Of Crypto Assets For Payments

Tarih : 28.04.2021 Sayı : 2021/088eng Regulation Issued Prohibiting The Use Of Crypto Assets For Payments

Turkey Has Been Granted Extension On The Provision Of The Tax Information Of Turkish Citizens In The Eu Countries As Part Of Automatic Exchange Of Information

Tarih : 23.02.2021 Sayı : 2021/046eng Turkey Has Been Granted Extension On The Provision Of The Tax Information Of Turkish Citizens In The Eu Countries As Part Of Automatic Exchange Of Information

Withholding Tax On Construction And Renovation Works That Span Over Years Has Increased From 3% To 5%

Tarih : 12.02.2021 Sayı : 2021/033eng Withholding Tax On Construction And Renovation Works That Span Over Years Has Increased From 3% To 5%

Financial Expenditure Restriction Will Be Applied To The Earnings During The Taxation Period Starting On 1.1.2021

Tarih : 12.02.2021 Sayı : 2021/032eng. Financial Expenditure Restriction Will Be Applied To The Earnings During The Taxation Period Starting On 1.1.2021

Oecd Website Has Been Updated For The List Of Countries Turkey Can Automatically Exchange The Country-By-Country Report (Cbcr).

Tarih : 25.12.2020 Sayı : 2020/288eng. Oecd Website Has Been Updated For The List Of Countries Turkey Can Automatically Exchange The Country-By-Country Report (Cbcr).

Submission Of The First Country-By-Country Report (Cbcr) Via The Revenue Administration Information Transfer System (Btrans) Deadline Has Been Extended

Tarih : 22.12.2020 Sayı : 2020/285eng. Submission Of The First Country-By-Country Report (Cbcr) Via The Revenue Administration Information Transfer System (Btrans) Deadline Has Been Extended

Multilateral Competent Authority Agreement On The Exchange Of Country-By-Country Reports Is Published In The Official Gazette

Tarih : 09.10.2020 Sayı : 2020/237eng. Multilateral Competent Authority Agreement On The Exchange Of Country-By-Country Reports Is Published In The Official Gazette

The Term Of The Arrangement Preventing Corporations From Distributing More Than 25% Of Their Net Profits In 2019 And The Entirety Of Their Profits In Previous Years Is Extended For Three Months (From September 30, 2020 To December 31, 2020).

Tarih : 22.09.2020 Sayı : 2020/229eng. The Term Of The Arrangement Preventing Corporations From Distributing More Than 25% Of Their Net Profits In 2019 And The Entirety Of Their Profits In Previous Years Is Extended For Three Months (From September 30, 2020 To December 31, 2020).

Communıqué Serıal No. 4 Amendıng The General Communıqué On Dısguısed Profıt Dıstrıbutıon Vıa Transfer Prıcıng Serıal No. 1 Was Publıshed

Tarih : 09.09.2020 Sayı : 2020/222eng Communıqué Serıal No. 4 Amendıng The General Communıqué On Dısguısed Profıt Dıstrıbutıon Vıa Transfer Prıcıng Serıal No. 1 Was Publıshed

Information Guideline On The Standard For Automatic Exchange Of Information On Financial Accounts On Tax Matters Is Published

Tarih : 07.09.2020 Sayı : 2020/208eng Information Guideline On The Standard For Automatic Exchange Of Information On Financial Accounts On Tax Matters Is Published

The Draft Communiqué Serial No. 4 Amending The General Communiqué On Disguised Profit Distribution Via Transfer Pricing Serial No. 3 Was Published

Tarih : 25.04.2020 Sayı : 2020/129eng. The Draft Communiqué Serial No. 4 Amending The General Communiqué On Disguised Profit Distribution Via Transfer Pricing Serial No. 3 Was Published

The Law No. 7244 Amending The Law On The Mitigation Of The Impacts Of The Coronavirus (Covid-19) On Economic And Social Life And Certain Laws Published In The Official Gazette

Tarih : 22.04.2020 Sayı : 2020/001 The Law No. 7244 Amending The Law On The Mitigation Of The Impacts Of The Coronavirus (Covid-19) On Economic And Social Life And Certain Laws Published In The Official Gazette

Communiqué Enabling The Taxpayers Directly Affected By The Coronavirus Pandemic And The Relevant Measures To Benefit From The Provisions Of Force Majeure Has Been Published

Tarih : 31.03.2020 Sayı : 2020/099eng. Communiqué Enabling The Taxpayers Directly Affected By The Coronavirus Pandemic And The Relevant Measures To Benefit From The Provisions Of Force Majeure Has Been Published

The Practice Of Short-Time Work For Periods When Work Will Be Paused At The Workplace Due To Coronavirus

Tarih : 25.03.2020 Sayı : 2020/091eng. The Practice Of Short-Time Work For Periods When Work Will Be Paused At The Workplace Due To Coronavirus

Protocols On The Payment Of Taxes, Duties, Funds And Similar Liabilities Payable At The Customs Through Private Banks Have Been Terminated

Tarih : 04.03.2020 Sayı : 2020/072eng. Protocols On The Payment Of Taxes, Duties, Funds And Similar Liabilities Payable At The Customs Through Private Banks Have Been Terminated

Resolution Amending The Resolution On The Distribution Of Disguised Profits Via Transfer Pricing

Tarih : 04.03.2020 Sayı : 2020/069eng. Resolution Amending The Resolution On The Distribution Of Disguised Profits Via Transfer Pricing

Presidential Resolution On Approval Of The Multilateral Competent Authority Agreements On The Automatic Exchange Of Financial Account Information With Attached Declaration

Tarih : 11.02.2020 Sayı : 2020/036eng. Presidential Resolution On Approval Of The Multilateral Competent Authority Agreements On The Automatic Exchange Of Financial Account Information With Attached Declaration

The Law No. 7194 On Digital Service Tax And Amending Some Laws And The Decree-Law No. 375 Was Published In The Official Gazette

Tarih : 26.12.2019 Sayı : 2019/167eng. The Law No. 7194 On Digital Service Tax And Amending Some Laws And The Decree-Law No. 375 Was Published In The Official Gazette

An Announcement Was Published By The Revenue Administration Regarding The Tax Collections To Be Made Through Banks From January 1, 2020

Tarih : 18.12.2019 Sayı : 2019/168eng. An Announcement Was Published By The Revenue Administration Regarding The Tax Collections To Be Made Through Banks From January 1, 2020

The General Communıque Regardıng The Contrıbutıon Of Certaın Assets To Economy Has Been Publıshed

Tarih : 20.08.2019 Sayı : 2019/120eng. The General Communıque Regardıng The Contrıbutıon Of Certaın Assets To Economy Has Been Publıshed

The Law Numbered 7186 Amendıng The Income Tax Law Numbered And Certaın Laws Whıch Comprıses Varıous Regulatıons, Partıcularly The Regulatıons Wıth Respect To A New Cash Repatrıatıon And Restructurıng Of The Debts To The Fınancıal System Has Been Enac

Tarih : 25.07.2019 Sayı : 2019/001 The Law Numbered 7186 Amendıng The Income Tax Law Numbered And Certaın Laws Whıch Comprıses Varıous Regulatıons, Partıcularly The Regulatıons Wıth Respect To A New Cash Repatrıatıon And Restructurıng Of The Debts To The Fınancıal System Has Been Enacted By The Gnat

The Federal Council Of Switzerland Has Adopted A Principle Decision Regarding The Execution Of Automatic Information Exchange With Certain Countries Including Turkey

Tarih : 14.06.2019 Sayı : 2019/101eng. The Federal Council Of Switzerland Has Adopted A Principle Decision Regarding The Execution Of Automatic Information Exchange With Certain Countries Including Turkey

The Decision Of The Brsa On The Realization Of The Foreign Exchange Purchases Of Above $ 100,000 By The Real Persons With Effective Date Of One Business Day

Tarih : 24.05.2019 Sayı : 2019/095eng. The Decision Of The Brsa On The Realization Of The Foreign Exchange Purchases Of Above $ 100,000 By The Real Persons With Effective Date Of One Business Day

Banking And Insurance Transaction Tax (“Bitt”) Rates Applicable To Foreign Exchange Transactions Over The Selling Amount Changed

Tarih : 23.05.2019 Sayı : 2019/092eng. Banking And Insurance Transaction Tax (“Bitt”) Rates Applicable To Foreign Exchange Transactions Over The Selling Amount Changed

The Withholding Tax Rates For Interest Applied To Foreign Currency Deposit Accounts, Interest To The Notes And Lease Certificates Issued Abroad And To The Interest On Loans Obtained By Finance Institutions Have Been Amended

Tarih : 25.03.2019 Sayı : 2019/062eng. The Withholding Tax Rates For Interest Applied To Foreign Currency Deposit Accounts, Interest To The Notes And Lease Certificates Issued Abroad And To The Interest On Loans Obtained By Finance Institutions Have Been Amended

The Communiqué Regarding The Agreements Between Turkish Residents That Can Be Concluded In Foreign Currency Or Indexed To Foreign Currency Has Been Amended

Tarih : 23.11.2018 Sayı : 2018/207eng. The Communiqué Regarding The Agreements Between Turkish Residents That Can Be Concluded In Foreign Currency Or Indexed To Foreign Currency Has Been Amended

The Communique Explaining The Types Of Contracts That May Be Entered Into Between Residents Of Turkey In Foreign Currency Or As Foreign Currency-Indexed Has Been Recently Issued

Tarih : 12.10.2018 Sayı : 2018/190.eng The Communique Explaining The Types Of Contracts That May Be Entered Into Between Residents Of Turkey In Foreign Currency Or As Foreign Currency-Indexed Has Been Recently Issued

The Communiqué Is Published On The Procedures And Principles To Be Observed By The Management Body And General Assembly In Calculations Regarding The Case Of Loss Of Capital Or Being Encumbered With Debt In Equity Companies

Tarih : 05.10.2018 Sayı : 2018/182eng. The Communiqué Is Published On The Procedures And Principles To Be Observed By The Management Body And General Assembly In Calculations Regarding The Case Of Loss Of Capital Or Being Encumbered With Debt In Equity Companies

Regulation Imposing The Purchase And Sale Of Movable And Immovable, Rental Of Properties, Financial Leasing, Contracts Of Employment, Service And Work To Be Made In Turkish Lira Entered Into Force

Tarih : 24.09.2018 Sayı : 2018/180eng. Regulation Imposing The Purchase And Sale Of Movable And Immovable, Rental Of Properties, Financial Leasing, Contracts Of Employment, Service And Work To Be Made In Turkish Lira Entered Into Force

Regulation Made Concerning The Obligation (Provisional / For Six Months) For Bringing Export Proceeds Into Turkey

Tarih : 17.09.2018 Sayı : 2018/177eng. Regulation Made Concerning The Obligation (Provisional / For Six Months) For Bringing Export Proceeds Into Turkey

Last Revisions On Oecd Transfer Pricing Guidelines

Tarih : 11.07.2018 Sayı : 2018/154eng. Last Revisions On Oecd Transfer Pricing Guidelines

The Communique On The Law No. 7143 Regarding The Implementation Of The Provisions Related To The Wealth Amnesty And The Tax Exemption Of Certain Earnings Gained Abroad Has Been Published

Tarih : 11.07.2018 Sayı : 2018/149eng. The Communique On The Law No. 7143 Regarding The Implementation Of The Provisions Related To The Wealth Amnesty And The Tax Exemption Of Certain Earnings Gained Abroad Has Been Published

The Central Bank Of The Republic Of Turkey (Cbrt) Has Been Authorized To Request All Kinds Of Information From Individuals And Legal Entities Regarding Their Foreign Exchange Positions

Tarih : 06.07.2018 Sayı : 2018/144eng. The Central Bank Of The Republic Of Turkey (Cbrt) Has Been Authorized To Request All Kinds Of Information From Individuals And Legal Entities Regarding Their Foreign Exchange Positions

The Effective Date Of Convention On Mutual Administrative Assistance In Tax Matters Is Decided To Be July 1, 2018

Tarih : 06.07.2018 Sayı : 2018/143eng. The Effective Date Of Convention On Mutual Administrative Assistance In Tax Matters Is Decided To Be July 1, 2018

Regulations Were Introduced On The Restructuring Of Tax, Customs Duty And Social Security Premium Receivables, As Well As Correction Of Business Records And Wealth Amnesty

Tarih : 13.06.2018 Sayı : 2018/001.eng Regulations Were Introduced On The Restructuring Of Tax, Customs Duty And Social Security Premium Receivables, As Well As Correction Of Business Records And Wealth Amnesty

A Decree Has Been Issued, That Introduced Limitations To Taking Foreign Exchange (Fx) Loan And Foreign Exchange -Indexed Loan Domestically And From Abroad, And Contains Some Other Regulations On Taking Of Domestic Loans

Tarih : 19.02.2018 Sayı : 2018/032.eng A Decree Has Been Issued, That Introduced Limitations To Taking Foreign Exchange (Fx) Loan And Foreign Exchange -Indexed Loan Domestically And From Abroad, And Contains Some Other Regulations On Taking Of Domestic Loans

General Communiqué Serial No. 4 On Double-Tax Treaties

Tarih : 27.11.2017 Sayı : 2017/143eng. General Communiqué Serial No. 4 On Double-Tax Treaties

Significant Changes For Foreigners Willing To Become Turkish Citizens

Tarih : 07.02.2017 Sayı : 2017/016eng. Significant Changes For Foreigners Willing To Become Turkish Citizens

Resolution Regarding Project-Based Government Support For Investments Is Published

Tarih : 23.12.2016 Sayı : 2016/204eng. Resolution Regarding Project-Based Government Support For Investments Is Published

General Acknowledgement On Law No. 6736 Regarding The Repatriation Of Cash And Restructuring Of Certain Receivables

Tarih : 20.09.2016 Sayı : 2016/001.eng General Acknowledgement On Law No. 6736 Regarding The Repatriation Of Cash And Restructuring Of Certain Receivables

Amendments To Transfer Pricing Legislation Through Law No. 6728

Tarih : 25.08.2016 Sayı : 2016/160.eng Amendments To Transfer Pricing Legislation Through Law No. 6728

Draft General Communiqué Serial No: 3 Regarding Disguised Profit Distribution Through Transfer Pricing Has Been Announced

Tarih : 26.05.2016 Sayı : 2016/067.eng Draft General Communiqué Serial No: 3 Regarding Disguised Profit Distribution Through Transfer Pricing Has Been Announced

A Tax Procedural Law Communique Has Been Published Regarding The Practice Of Electronic Notification

Tarih : 02.10.2015 Sayı : 2015/138.eng A Tax Procedural Law Communique Has Been Published Regarding The Practice Of Electronic Notification

World Customs Organisation Has Issued Guide On Customs Valuation And Transfer Pricing

Tarih : 14.09.2015 Sayı : 2015/143.eng World Customs Organisation Has Issued Guide On Customs Valuation And Transfer Pricing

Oecd Releases Country-By-Country Reporting Implementation Package For Under Action 13 Of Beps Action Plan

Tarih : 14.09.2015 Sayı : 2015/119.eng Oecd Releases Country-By-Country Reporting Implementation Package For Under Action 13 Of Beps Action Plan

The General Communique Is Published; It Concerns Expansion Of The Mandatory Scope Of E-Book And E-Invoice, Addresses The Issue Of E-Invoice In Export Operations

Tarih : 08.07.2015 Sayı : 2015/116eng. The General Communique Is Published; It Concerns Expansion Of The Mandatory Scope Of E-Book And E-Invoice, Addresses The Issue Of E-Invoice In Export Operations

Evidencing That International Intragroup Service (Management Fee) Invoices Are Actually Received; Potential Tax Risks In The Event That This Cannot Be Proven

Tarih : 21.04.2015 Sayı : 2015/064.eng Evidencing That International Intragroup Service (Management Fee) Invoices Are Actually Received; Potential Tax Risks In The Event That This Cannot Be Proven

Advanced Pricing Agreements

Tarih : 17.03.2015 Sayı : 2015/059.eng Advanced Pricing Agreements

Benchmark Analysis Regarding Loan Interest Rates

Tarih : 26.01.2015 Sayı : 2015/021.eng Benchmark Analysis Regarding Loan Interest Rates

Electronic Book System

Tarih : 08.01.2015 Sayı : 2015/001 Electronic Book System

E-Bookkeeping Application Guide And Guidelines

Tarih : 28.11.2014 Sayı : 2014/170eng. E-Bookkeeping Application Guide And Guidelines

Discussion Draft Of The Proposed Modifications To Chapter Vii Of The Transfer Pricing Guidelines Relating To Low Value-Adding Intra-Group Services

Tarih : 26.11.2014 Sayı : 2014/Transfer Pricing Discussion Draft Of The Proposed Modifications To Chapter Vii Of The Transfer Pricing Guidelines Relating To Low Value-Adding Intra-Group Services

The Oecd Has Published The Standard For Automatic Exchange Of Financial Account Information In Tax Matters

Tarih : 20.08.2014 Sayı : 2014/148.eng The Oecd Has Published The Standard For Automatic Exchange Of Financial Account Information In Tax Matters

As Of 01.07.2013 New Generation Cash Registers Must Be Used Instead Of Portable Eft-Pos Devices

Tarih : 17.06.2013 Sayı : 2013/128 As Of 01.07.2013 New Generation Cash Registers Must Be Used Instead Of Portable Eft-Pos Devices

Summary Of Circular No. 58 Of Tax Procedure Law Regarding Electronic Bookkeeping And Electronic Invoicing Obligation

Tarih : 18.03.2013 Sayı : 2013/057 Summary Of Circular No. 58 Of Tax Procedure Law Regarding Electronic Bookkeeping And Electronic Invoicing Obligation

A Cabinet Decision On Determination Of Companies To Be Subject To Independent Audit Is Published

Tarih : 18.02.2013 Sayı : 2013/041 A Cabinet Decision On Determination Of Companies To Be Subject To Independent Audit Is Published

Reminder About The Necessity Of Issuing 2012 Fiscal Year’s Annual Board Of Directors Activity Report Until The End Of February As Per The New Turkish Commercial Code.

Tarih : 01.02.2013 Sayı : 2013/040 Reminder About The Necessity Of Issuing 2012 Fiscal Year’s Annual Board Of Directors Activity Report Until The End Of February As Per The New Turkish Commercial Code.

A Regulation Has Been Published On Determination Of Minimum Content Of Annual Reports Of Companies

Tarih : 19.10.2012 Sayı : 2012/199 A Regulation Has Been Published On Determination Of Minimum Content Of Annual Reports Of Companies

The New Investment Incentive System

Tarih : 10.09.2012 Sayı : 2012/155 The New Investment Incentive System

An Announcement Has Been Published By The Ministry Of Customs And Trade Pertaining To The Election Of New Members To Replace The Existing Members Present In The Boards Of Directors Of Joint Stock Companies As Representatives Of Legal Entities.

Tarih : 05.09.2012 Sayı : 2012/187 An Announcement Has Been Published By The Ministry Of Customs And Trade Pertaining To The Election Of New Members To Replace The Existing Members Present In The Boards Of Directors Of Joint Stock Companies As Representatives Of Legal Entities.

The Law Regarding The Amendment Of The Title Land Registry Law In Respect Of Acquisition Of Real Property In Turkey By Foreign Natural Persons, Foreign Entities, International Institions, Foreign Legal Persons And Foreign Owned Companies In Turkey Has Been Published.

Tarih : 03.08.2012 Sayı : 2012/122 The Law Regarding The Amendment Of The Title Land Registry Law In Respect Of Acquisition Of Real Property In Turkey By Foreign Natural Persons, Foreign Entities, International Institions, Foreign Legal Persons And Foreign Owned Companies In Turkey Has Been Published.

The Regulations Containing The Amendments To The Principles Regarding The Establishment, Permission And Activities Of Liaison Offices; Time Extension And Their Annual Reports Have Been Published

Tarih : 01.08.2012 Sayı : 2012/169 The Regulations Containing The Amendments To The Principles Regarding The Establishment, Permission And Activities Of Liaison Offices; Time Extension And Their Annual Reports Have Been Published

Presentation About The New Incentive System ( Public Aids For Investments) Issued By Ministry Of Economy

Tarih : 01.06.2012 Sayı : 2012/001 Presentation About The New Incentive System ( Public Aids For Investments) Issued By Ministry Of Economy

The Agreement On The Avoidance Of Double Taxation And The Prevention Of Tax Evasion Between Turkey And Germany For Taxes Levied On Income Was Signed In Berlin On September 19, 2011

Tarih : 22.09.2011 Sayı : 2011/188 The Agreement On The Avoidance Of Double Taxation And The Prevention Of Tax Evasion Between Turkey And Germany For Taxes Levied On Income Was Signed In Berlin On September 19, 2011

Important Changes Have Been Made To The Insurance Status Of Foreign-National Employees In Turkey

Tarih : 28.03.2011 Sayı : 2011/068 Important Changes Have Been Made To The Insurance Status Of Foreign-National Employees In Turkey

Circular On The Non-Deductible Value Added Tax Practice Has Been Published

Tarih : 05.07.2010 Sayı : 2010/081 Circular On The Non-Deductible Value Added Tax Practice Has Been Published