Green Deal Compliance Support in Turkey: Responsible Program, Application Conditions and Strategic ESG Transformation
Understanding Green Deal Compliance Support in Turkey The Green Deal Compliance Support mechanism has been introduced to help exporters and manufacturers align with sustainability requirements arising from global environmental policies and the European Green Deal. Within the framework of export incentives, this support program aims to accelerate ESG transformation, digitalization, resource efficiency, and sustainable production […]
Company Valuation and Valuation Methods: An Analytical Framework for Corporate Decision-Making Processes
Company valuation refers to determining the economic value of a business not only through balance sheet items, but also by considering multidimensional factors such as financial performance, competitive strength, growth potential and risk profile. From a corporate finance perspective, valuation serves as a fundamental reference point in investment decisions, mergers and acquisitions, restructurings, and strategic […]
Legal and Tax Liability of Company Directors in International Financing Structures
Financing transactions between international group companies, particularly where companies resident in Turkey provide funds to their parent companies abroad, should be treated not only as a commercial transaction but also as a transaction that may give rise to legal liability, tax obligations and, under certain circumstances, criminal consequences. The duties and responsibilities of company directors […]
Digital Transformation in Tax Auditing: Proactive Analysis and Risk Management with KURGAN
The tax auditing approach in Turkey has undergone a significant transformation process with the widespread adoption of digitalisation and data analytics technologies. Developed by the Ministry of Treasury and Finance, KURGAN (Institutional Supervised Analysis System) offers an artificial intelligence and big data-based analysis model, differing from the traditional tax audit approach, thereby making audit processes […]
Company Valuation Services with Capital IQ
Two elements are fundamental to achieving a sound and defensible result in company valuation work: reliable data and a consistent analysis methodology. In the company valuation projects we carry out in Turkey as ÖzbekCPA, we compare your company with its peers using market and financial data obtained from international financial data platforms, support the resulting […]
German Tax Residency and Residence Status: Assessment under Articles 4 and 16 of the Turkey–Germany Double Taxation Agreement
For individuals who are resident in Turkey but have a residence in Germany and spend certain periods of time in Germany during the year, tax residency and the associated risk of full tax liability are among the most critical compliance issues. Particularly when serving as a general manager/member of the management body in a company […]
Corporate Tax CPA Certification Requirement Guide
As of the 2025 fiscal year, certain exemptions and deductions declared in the corporate income tax return are subject to mandatory certification by a Sworn-in Certified Public Accountant (CPA). This regulation constitutes a significant compliance and risk management issue, particularly for companies benefiting from high-value tax incentives. Below is a systematic overview of the main […]
Green Deal Compliance Project Support: Compliance, Risks, and Integration from an Accounting and Advisory Perspective
OzbekCPA Assessment The European Green Deal is not merely an environmental transformation for companies; it represents a comprehensive shift that directly impacts financial reporting, cost structures, tax compliance, accounting systems, and corporate governance. In Türkiye, the Green Deal Compliance Project Support has been introduced to facilitate this transition. When structured correctly, this support mechanism offers […]
Inventory Stock Counts in Turkey and Their Tax Implications
Inventory stock counts are a mandatory and critical component of tax compliance in Turkey. While often perceived as a purely operational or accounting task, stock counts directly affect corporate tax bases, VAT deductions, and audit exposure. For companies operating in Turkey—especially foreign-owned entities—differences between physical inventory (actual stock) and accounting records can result in unexpected […]
Partial Income Tax Exemptions for Investment Funds and Partnerships in Turkey
Under Turkish tax legislation, certain investment funds and investment partnerships benefit from partial corporate income tax exemptions, meaning that only specific types of income, rather than all profits, are exempt from taxation.The purpose of this regulation is to diversify capital markets and increase investor participation by providing targeted tax incentives. Conditions for the Exemption Application […]
