Turkish Revenue Administration Published Drafts on The Application, Return and Notification Forms Regarding The Global Minimum Top-Up Corporate Income Tax

On 8 April 2026, the Turkish Revenue Administration published an announcement regarding the application, tax return and notification forms related to the Global Minimum Top-up Corporate Income Tax (“Global MTT”). With this announcement, explanations were provided concerning both Global MTT taxpayers and Turkish constituent entities of in-scope Multinational Enterprise (MNE) groups, and draft tax returns…