Tax Treaties in Turkey 2026
Tax treaties in Turkey stop the same income being taxed twice, once where it arises and once where the recipient is resident. The difficulty is rarely whether a…
Tax
Articles
Legal Framework of Transfer Pricing in Turkey
Transfer pricing plays a vital role in ensuring tax compliance and preventing base erosion in economies integrated into the global market. Turkey has closely followed international developments in…
Dispute Resolution in Tax Matters – Part 2: Arbitration in Tax Matters
With the increasing complexity of international trade and multinational operations, tax disputes have become a critical issue for both taxpayers and tax authorities. Issues such as double taxation…
Obtaining Tax Treaty Benefits in Turkey– Part 2
Compliance with the Principal Purpose Test (PPT), Limitation on Benefits (LOB), and Other Anti-Abuse Rules Double Taxation Agreements (DTAs) provide significant tax relief for international investors. However, to…
Tax Planning for Intangible Property in Turkey
In today’s digitalized world, intangible property has become one of the most valuable assets for businesses. Trademarks, patents, software, copyrights, and trade secrets are not only important for…
Substantive Aspects of Tax Planning in Turkey
Core Elements of Effective and Compliant Tax Strategies Tax planning should not only ensure legal compliance but must also reflect real economic activity, commercial rationale, and the substantive…
Eligibility to Benefit from Tax Treaties in Turkey
The Double Taxation Avoidance Agreements (DTAs) signed by Turkey provide tax advantages to individuals and entities earning international income. However, in order to benefit from these advantages, certain…
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…
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,…
International Tax Planning in Turkey: Context and Practical Insights
Understanding the international tax context in Turkey requires a clear grasp of both the legal framework and the economic background. In areas such as transfer pricing, digital economy…
