Bulletins
OECD Proposed Revisions to Chapter VII of the Transfer Pricing Guidelines: Special Considerations for Intra-Group Services
The OECD’s Working Party No. 6 (WP6) of the Committee on Fiscal Affairs has released a public consultation document proposing substantive revisions to Chapter VII of the OECD Transfer Pricing
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”).
Sworn-in CPA Certification Requirement for Tax Exemptions and Deductions
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
Important Amendments to the Corporate Income Tax General Communiqué
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
Turkish Tax Authorities Released Draft Secondary Legislation on Pillar 2
The “Local and Global Minimum Top-Up Corporate Income Tax” (MTUT) regulation, which entered into force in Turkey on August 2, 2024, and was added to Corporate Income Tax Law No.
Pillar 2 Analysis for Turkish Subsidiaries of Foreign MNEs
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