Insights
We examine tax developments and debates through their real implications for management decisions.
A concise reading of the new rules for individuals relocating to Türkiye, regional service centres and international investment structures.
Law No. 7582 · Income Tax Law No. 193 · Corporate Tax Law No. 5520
Read articleFrom profit-shifting debates to substance and reporting: the essential questions behind a sustainable tax structure.
Corporate Tax Law No. 5520, art. 13 · OECD Transfer Pricing Guidelines · OECD BEPS Action 13
Read articleWhy the legal character, tax outcome and documentation of shareholder funding should be clarified from the outset.
Turkish Commercial Code No. 6102, art. 376 · Corporate Tax Law No. 5520 · Tax Procedure Law No. 213, art. 3/B
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