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

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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…

Sworn-in CPA Certification Requirement for Tax Exemptions and Deductions

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The General Communiqué on the Certified Public Accountant and Sworn Public Accountant Law (No. 49), published in the Official Gazette dated December 30, 2025 and numbered 33123, introduces new certification requirements for exemptions, deductions, and applications in income and corporate tax returns. Below is a summary bulletin containing the highlights of the Circular covering the…

Guideline On Turkish Advance Pricing Agreements

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General Advance pricing agreements (APAs) are defined by the OECD transfer pricing guidelines for multinational enterprises and tax administrations as an appropriate set of criteria (for example transfer pricing method, comparables and appropriate adjustments thereto, critical assumptions as to future events) for the determination of the transfer pricing for those transactions over a fixed period…

Guideline On Company Formation in Turkey

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When establishing a company in Turkey, one needs to adhere to the following rules and regulations:   Submitting the memorandum and articles of association online at MERSIS Pursuant to the Trade Registry Regulation, trade registration transactions must be fulfilled through MERSIS (Central Registry Record System). MERSIS is a central information system for carrying out commercial…

Guidance on Turkish Transfer Pricing Rules

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Government policy Describe the general government/regulatory policy for transfer pricing in your jurisdiction. To what extent is the arm’s-length principle followed? Article 13 of the Corporate Income Tax Law covers the key provisions regulating transfer pricing rules in Turkey. The Individual Income Tax Law also contains certain transfer pricing provisions. In addition, as Turkey is…

Important Amendments to the Corporate Income Tax General Communiqué

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Important Amendments to the Corporate Income Tax General Communiqué The amendments to the Corporate Income Tax General Communiqué No. 1, through Communiqué No. 23, have been published in the Official Gazette, dated 28/9/2024. This Communiqué outlines the significant regulations introduced by seven different laws enacted over the past three years and updates certain figures and…

Pillar 2 Analysis for Turkish Subsidiaries of Foreign MNEs

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As the global tax landscape undergoes a monumental shift with the implementation of the OECD’s Pillar 2 framework, Türkiye has positioned itself as a proactive early adopter. This has direct and significant consequences for the Turkish subsidiaries of multinational enterprises (MNEs), particularly those whose parent companies are based in jurisdictions implementing the new rules from…