Guidance

Transfer Pricing Documentation Obligations in Turkey Article 13 of Corporate Income Tax Law, regulating transfer pricing rules, was amended through the Law No. 6728 on the Improvement of the Investment

Guideline On Turkish Advance Pricing Agreements General Advance pricing agreements (APAs) are defined by the OECD transfer pricing guidelines for multinational enterprises and tax administrations as an appropriate set of

Guideline On Company Formation in Turkey When establishing a company in Turkey, one needs to adhere to the following rules and regulations: Submitting the memorandum and articles of association online

Guidance on Turkish Transfer Pricing Rules 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