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 […]
Transshipment Business in Turkey
Smart & Tax-Free Trading Between Borders Are you exploring new ways to optimize your global trade operations? Transshipment business in Turkey offers a highly efficient, tax-free solution for international traders. Thanks to Turkey’s strategic location between Europe, Asia, and the Middle East, it has become a preferred hub for transshipment business—the process of routing goods […]
Hiring Employees in Turkey: The Right Model for Your Global Workforce
Expanding your business to Turkey or building a remote team in the region? Hiring employees in Turkey involves navigating legal, tax, and payroll complexities. Choosing the right employment model is critical for compliance, cost efficiency, and operational success. At ÖzbekCPA, we help international companies and HR platforms navigate employee hiring in Turkey smoothly and in […]
Stamp Tax in Turkey: Legal Framework, Calculation, and Compliance Guide
Overview of Stamp Tax in Turkey Stamp Tax in Turkey is a transaction-based tax imposed on a wide range of documents, including contracts, payrolls, and financial statements. The applicable rates range between 0.189% and 0.948%, depending on the document type and monetary value involved. For salary payments, a 0.759% stamp tax is applied on the […]
Mergers & Acquisitions in Turkey: A 2025 Guide by ÖzbekCPA & Invest360go
Explore Turkey’s Dynamic M&A Environment Thanks to its evolving economy, strategic location, and growing market potential, Mergers & Acquisitions in Turkey continue to attract strong interest from both local and international investors. At ÖzbekCPA and Invest360go.com, we provide tailored advisory services for businesses interested in M&A transactions, including mergers, acquisitions, or joint ventures in the […]
