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 […]
Alternative Tax Initiatives in Turkey: Evolving Framework and Business Implications
Alternative Tax Initiatives in Turkey have emerged as a significant response to the evolving challenges in global taxation. In recent years, both developed and developing economies have sought new frameworks to improve tax compliance, transparency, and fairness. These initiatives complement or sometimes provide alternatives to conventional bilateral tax treaties, especially in the post-BEPS era where […]
International Tax Context in Türkiye: Background and Practical Insights
Understanding the international tax context in Türkiye requires a clear grasp of both the legal framework and the economic background. In areas such as transfer pricing, digital economy taxation, and permanent establishment (PE) rules, it is essential to align international standards with local practices. This article outlines the global framework, Türkiye’s position, and practical challenges […]
ITUS-Based VAT Refund Conditions in Turkey (2025)
Taxpayers holding an ITUS Certificate under the Reduced Guarantee Application System can benefit from accelerated VAT refunds in Turkey, in line with Article 84 of the Turkish VAT General Communiqué No. 84. Below are the updated limits, guarantee rates, and refund timelines applicable for the 2025 fiscal year in Turkey. 1. Standard ITUS Guarantee Application […]
The Process of Tax Treaty Negotiations and International Alignment in Turkey
Tax treaties are bilateral agreements established between countries to facilitate economic cooperation, eliminate double taxation, and provide a predictable tax framework for international investment. The preparation of these agreements involves a highly technical, multilateral, and carefully negotiated process. As a member of the OECD and a developing, capital-importing economy, Turkey follows an active and strategic […]
Tax Environment in Turkey
Global tax regulations, especially the BEPS 2.0 reforms developed under the OECD/G20 Inclusive Framework, are reshaping the tax approaches of many countries, including the tax environment in Turkey. While Pillar One has not yet been fully implemented in Turkey, Pillar Two – the global minimum tax – entered into force on January 1, 2024. Since […]
Dispute Prevention Through Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) in Turkey in the Post-BEPS Era
With the rise of globalization and cross-border operations, tax disputes between multinational enterprises (MNEs) and tax administrations have become more frequent and complex. Key areas of conflict include transfer pricing, allocation of taxing rights, and risks of double taxation. To mitigate these challenges, Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) have become essential […]
Financial Planning in Turkey | Smart Asset Structuring & Tax Compliance
Financial planning in Turkey doesn’t have to be overwhelming. At ÖzbekCPA, we help individuals and companies structure assets effectively, stay compliant with Turkish tax law, and create strategies for long-term financial growth—all in one place. Asset Structuring in Turkey Made Simple A strong financial foundation is essential for avoiding risks and achieving sustainable growth. Whether […]
Registered Electronic Mail (KEP) in Human Resources Processes in Turkey
With the amendment to Article 109 of the Turkish Labor Law No. 4857, effective July 24, 2025, the legal framework for using Registered Electronic Mail (KEP) in human resources processes in Turkey has been significantly strengthened. This update allows employers to use KEP for delivering written notifications to employees—excluding termination notices—offering a secure, traceable, and […]
Restructuring Professionals in Turkey
In the business world, not every company grows continuously. Economic fluctuations, currency risks, excessive debt, and operational missteps can push companies into financial distress. Restructuring professionals in Turkey step in precisely at this point to provide strategic guidance and help companies navigate crises. What Is a Restructuring Professional? A restructuring professional is a specialist who […]
