Foreign Nationals’ Short-Term Training Assignments in Türkiye: Visa, Exemption, and Permit Procedure
If a foreign national will not receive any salary, allowance, or payment from Türkiye and is only coming temporarily to provide internal corporate or technical training on behalf of their home company, the procedure becomes clear. The legally correct framework for this scenario is outlined below. 1) Type of Activity If the person provides training […]
Overtime and Extra Working Hours Calculation in Turkey
One of the most common questions in Turkish labor law is overtime and extra working hours calculation in Turkey. According to the Labor Law No. 4857, the regular weekly working time is 45 hours. Any work exceeding this threshold is considered overtime and entitles the employee to extra pay or compensatory time off. However, the […]
VAT Refund on Exports: Conditions, Liability Account, Application, and Documents
The Basis of VAT Refund on Exports Export, also known as foreign sales, can be defined simply as the sale (delivery) of goods and/or services outside the borders of Turkey. Export is deemed to have been completed on the date of departure of the goods outside the customs line. In accordance with Article 11 of […]
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 […]
