Attribution of Profits to Permanent Establishments Post-BEPS in Turkey

PE and Profit Attribution in Turkey: Core Concepts Permanent Establishment (PE): A fixed place of business (or dependent agent arrangement) through which a foreign enterprise carries on business in Turkey. Profit attribution: Allocation of an enterprise’s profits to its PE based on the PE’s functions performed, risks assumed, and assets used. Post-BEPS Principles for Profit […]

Formal Aspects of Tax Planning in Turkey

Effective tax planning at both international and local levels is not only a strategic choice but also a matter of compliance with legal and formal requirements. In Turkey, tax planning practices must be implemented within the framework of the Revenue Administration (GIB) regulations and in line with international standards. This article explores the formal aspects […]

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