Double Taxation Relief in Turkey
Introduction With the rapid growth of global economic activities, it has become increasingly common for individuals and corporations to face taxation on the same income in more than one jurisdiction. This phenomenon—known as double taxation—creates significant challenges for both foreign investors and multinational enterprises. Turkey addresses this issue through an extensive network of Double Taxation […]
The Role and Development of Model Tax Treaties and Commentaries
Double Taxation Avoidance Agreements (DTAAs) are crucial tools in preventing international tax disputes and promoting cross-border economic activity. At the heart of these agreements lie model tax conventions, primarily developed by the OECD and the United Nations (UN), and their accompanying commentaries. These models provide a standardized framework and guide tax treaty negotiations between countries. […]
International Tax Planning
With globalization, it has become increasingly common for individuals and businesses to earn income in more than one country. This reality presents both the risk of double taxation and opportunities for strategic tax planning. International tax planning aims to legally establish the most efficient tax structure within the boundaries of different jurisdictions. 1. What is […]
Introduction to Transfer Pricing: Core Concepts and Turkish Practice
As global business expands and multinational companies grow in complexity, transfer pricing has become one of the most important issues in international taxation. The pricing of intercompany transactions directly affects tax bases, profit allocation, and compliance risks, drawing the close attention of tax authorities around the world — including in Turkey. What Is Transfer Pricing? […]
Dispute Resolution in International Taxation- Mutual Agreement Procedures
One of the most common challenges faced by multinational companies is the risk of double taxation, which arises when two or more countries claim the right to tax the same income. Disagreements between tax authorities—especially on issues such as transfer pricing and permanent establishment—can result in significant tax liabilities. To address such conflicts, Mutual Agreement […]
Tax Treaty Benefits in Turkey: How to Access Double Taxation Relief
In today’s globalized business environment, cross-border transactions and foreign investments are increasingly common. However, such activities can lead to the same income being taxed in both the source and residence countries. To prevent this, countries enter into Double Taxation Avoidance Agreements (DTAAs), which are designed to eliminate or reduce the burden of double taxation. Turkey […]
Tax Structuring of Manufacturing and Distribution Activities in Turkey
Strategic Tax Planning for Efficient and Compliant Operations Manufacturing and distribution are central components of the value chain. How these functions are organized and structured not only affects operational efficiency but also significantly influences a company’s tax exposure. For multinational groups and local firms operating in Turkey, effective tax structuring can lead to both cost […]
Formal Aspects of Tax Planning in Turkey
Effective tax planning at both international and local levels must be carried out not only strategically but also in full legal compliance. In Turkey, tax planning practices are implemented within the framework of rules set by the Revenue Administration and in accordance with international standards. In this article, we discuss the formal (legal and procedural) […]
Key Differences Between OECD and UN Model Tax Conventions in Turkey
1. Taxation Principle: Residence vs. Source 2. Definition of Permanent Establishment (PE) 3. Dividends, Interest, and Royalties (Investment Income) 4. Capital Gains 5. Fees for Services and Technical Payments 6. Anti-Abuse Mechanisms 7. Dispute Resolution: MAP and Arbitration Relevance for Turkey: Which Model Is Applied? Turkey, as an active member of the OECD, negotiates most […]
Accounting and Payroll Services in Turkey: Essential Solutions for Compliance and Efficiency
Accounting and Payroll Services in Turkey are essential for companies aiming to maintain operational efficiency while ensuring full compliance with local laws. In a competitive business environment, accurate financial management and proper employee payment processes are critical to avoiding costly penalties and sustaining long-term success. Understanding Accounting Services in Turkey Accounting services go beyond simply […]
