Taxation of Wage Income in Turkey: Comprehensive Guid
This guide explains how wage income is taxed in Turkey, including exemptions, multiple employer rules, declaration thresholds, and tax rates for 2024 and 2025.
Tax Guide
Why Tax Consultancy in Turkey Is Essential for Businesses
Businesses in Turkey face ongoing tax risks and regulatory changes. Learn how professional tax consultancy can protect your company and optimize your financial performance.
Taxation of Independent Personal Services in Turkey under Double Taxation Agreements
How are independent personal services taxed in Turkey under double taxation agreements? This article explains key conditions, such as the 183-day rule, fixed base requirement, and when tax withholding may not be necessary.
Advance Tax Offset and Refund in Turkey: Is There a Time Limit for Amounts Not Reported in the Tax Return?
If advance tax payments are not properly reported in corporate or income tax returns in Turkey, can they still be offset or refunded? This article explores the legal basis, Communiqué No. 252, and a key Council of State ruling on the limits of administrative authority.
How to Recognize Foreign Doubtful Receivables for Tax Purposes in Turkey
Can foreign receivables be classified as doubtful debts in Turkey? This article explores the legal and tax conditions under which foreign trade receivables may be provisioned as doubtful, in light of Article 323 of the Tax Procedure Law, Private International Law, tax rulings, and Council of State decisions.
Stamp Tax in Turkey: Why VAT Is Excluded and Other Taxes Should Be Too
This article discusses stamp tax in Turkey, where VAT is excluded from the taxable base, yet other indirect taxes may still be included.
Tax Treatment of Employee Education Expenses in Turkey
Introduction Employee education expenses Turkey are becoming increasingly important for companies seeking to improve…
Is E-Notification Valid for Deregistered (Re’sen Terk) Taxpayers?
Is it legal to send e-notifications to taxpayers removed from the system via “re’sen terk”? We examine the issue through law, practice, and a real-life court case our team handled.