Turkey: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Yurt Dışından Elde Edilen Kazanç Ve İratlara (Gvk Mükerrer 20/D) İlişkin Gelir Vergisi İstisnasının Usul Ve Esasları Belirlenmiştir

Turkey introduces a new income tax exemption for foreign-sourced income earned by individuals who recently established tax residency in the country. The exemption applies to qualifying individuals who had no Turkish tax residency in the three years prior to becoming Turkish residents, subject to specific application procedures and documentation requirements.

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Nazali

Strategic Tax Incentives And Executive Insights From A Corporate Lawyer

The globalization of supply chains has forced multinational corporations to continuously scrutinize their operational domiciles for structural optimization. When a global enterprise seeks to establish a high-yield regional headquarters or international service center, the choice of jurisdiction depends heavily on the alignment of local corporate benefits with cross-border operational frameworks. This analytical breakdown explores the sophisticated corporate structuring and tax planning strategies necessary

Aslan Duran Hukuk

2025 Yili Vergi Harcamalari Raporuna Göre Vazgeçilen Vergi Tutari

Gelir İdaresi 2025 Yılı Vergi Harcamaları Raporunu yayınladı. 2025 yılında toplam 3 trilyon 170,3 milyar TL tutarında vergi harcaması gerçekleşti. En büyük pay 1.483,7 milyar ile gelir vergisinde oldu. Vergi harcamalarının GSYH'ye oranı %5,1 olarak hesaplandı.

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Nazali

How To Manage Property And Pay Property Tax In Turkey (2026 Legal Guide For Foreigners)

Investing in property in Turkey can be highly rewarding, but true success depends on how well your asset is managed and how effectively you comply with Turkish property laws.

Turkey Government

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Paldimoglu Law Firm

Capital Gains Tax In Turkey

AM

A&M Consultancy

Dividend Withholding Tax Rate Has Been Increased

EA

Esin Attorney Partnership

Mali Müşavir: Uzman Muhasebe Ve Vergi Danışmanı

Turkey Accounting

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A&M Consultancy

Tax Refund In Turkey

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A&M Consultancy

Tax Company In Turkey (Video)

AM

A&M Consultancy

Double Tax Treaty Regulations In Turkey

AM

A&M Consultancy

Tax Rules Related To Sponsoring Work Permits In Turkiye

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Bener Law Office

TÜRKİYE CUMHURİYETİ HÜKÜMETİ İLE KORE CUMHURİYETİ HÜKÜMETİ ARASINDA GELİR ÜZERİNDEN ALINAN VERGİLERDE ÇİFTE VERGİLENDİRMEYİ ÖNLEME VE VERGİ KAÇAKÇILIĞI İLE VERGİDEN KAÇINMAYA ENGEL OLMA ANLAŞMASI VE EKİ PROTOKOL ONAYLANMIŞTIR

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BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Advantageous Tax Systems For Investors: The Portuguese NHR Example

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Gunay Erdogan Attorneys-at-Law

Yatırımcılar İçin Avantajlı Vergi Sistemleri: Portekiz NHR Örneği

GE

Gunay Erdogan Attorneys-at-Law

Güvenlik Kamerası Sistemlerinde KVKK Uyumu: 8 Haziran 2026 Tarihli Kamuoyu Duyurularının Değerlendirilmesi

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Egemenoglu

Revisiting Individual Exemption Under Turkish Competition Law: The Şişecam Decision

Turkey Anti-trust

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ELIG Gürkaynak Attorneys-at-Law

Türkiye'de Elektrik Piyasasında Lisans Türleri

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Sakar Law Office

Madencilik Faaliyetlerinde Çevresel Yükümlülükler Ve Mevzuata Uyum

Turkey Environment

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Sakar Law Office

Kümülatif Koruma Ve Haklarin Yarişmasi

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Simaj Patent & Trademark Attorneys

Principles And Provisions Of Capital Gains Taxation: A Comparative Analysis Of Article 13 In The OECD Model Tax Convention And Tax Treaties - Case Laws And Insights On Turkey's Perspective

This article explores the principles and provisions related to the taxation of capital gains as stated in Article 13 of the OECD Model Tax Convention.

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Nazali

Yeni Nesil Yönetim – Aile Şirketi Hisselerinin Yatırım Fonuna Devri

Son yıllarda ülkemizde Türk Lirası varlıklara yatırım yapılmasını teşvik etmek amacıyla farklı yatırım araçlarına oldukça özendirici teşvikler getirildiği görülmektedir.

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Esin Attorney Partnership

When Two Worlds Collide: Does A Social Network Provider Representative Create Nexus By Design?

Before diving into the concept of representation, we believe it would be useful to focus on the "social network provider" definition under the Law.

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Penezoglu

The First Regulation On Mutual Agreement Procedure In Turkey!

The Law No. 7338 on Certain Amendments on Tax Procedural Law and Certain Laws ("Law No. 7338"), published in the Official Gazette dated October 26, 2021...

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Esin Attorney Partnership

Turkey Codifies The Mutual Agreement Procedure Guidelines

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Penezoglu

Komisyonda Bekleyen Sözleşme

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Nazali

Expanding Business Abroad: Benefits Of International Expansion

Turkey Commercial

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Koluman Law

Mukimlik Kavraminin Çifte Vergilendirmeyi Önleme Anlaşmalari Ve Oecd Model Anlaşmalari Açisindan İncelenmesi

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Nazali

Mukimlik Kavramının Çifte Vergilendirmeyi Önleme Anlaşmaları Ve Oecd Model Anlaşmaları Açısından İncelenmesi

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Nazali

BEPS Kapsamında İmzalanan Çok Taraflı Vergi Anlaşmasının ("MLI") Onaylanmasının Uygun Bulunmasına Dair Kanun Meclise Sunuldu

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Centrum

Multilateral Convention To Implement Tax Treaty (‘MLI') Related Measures To Prevent Base Erosion And Profit Shifting (‘BEPS') Action Plan Has Been Introduced To Parliament For Ratification

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Centrum

Netherlands Plans Withholding Tax On Dividends To Tax Havens

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Centrum

Türkiye Cumhuriyeti İle Arjantin Cumhuriyeti Arasında Gelir Üzerinden Alınan Vergilerde Çifte Vergilendirmeyi Önleme Ve Vergi Kaçakçılığına Engel Olma Anlaşması İle Ek Protokolü Onaylandı

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Centrum

The Treaty On Avoiding Double Taxation Of Income Taxes And Tax Evasion And Its Additional Protocol Between Republic Of Turkey And Republic Of Argentina Has Been Approved By The President Of Turkey

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Centrum

Multilateral Convention To Implement Tax Treaty (‘MLI') Related Measures To Prevent Base Erosion And Profit Shifting (‘BEPS') Action Plan Has Been Introduced To Parliament For Ratification

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting was signed by 68 countries including Turkey on June 7, 2017 in Paris.

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Centrum

Netherlands Plans Withholding Tax On Dividends To Tax Havens

Pursuant to the statement declared by state officials on 29 May 2020, the Dutch Government plans to introduce a withholding tax on dividends paid to low-tax jurisdictions starting in 2024.

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Centrum

Türkiye Cumhuriyeti İle Arjantin Cumhuriyeti Arasında Gelir Üzerinden Alınan Vergilerde Çifte Vergilendirmeyi Önleme Ve Vergi Kaçakçılığına Engel Olma Anlaşması İle Ek Protokolü Onaylandı

29 maddeden ve ilave 5 maddelik ek protokolden oluşan anlaşma, OECD Çerçeve Anlaşma hükümlerine uygun olarak düzenlenmiş ve imza altına alınmıştır.

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Centrum

The Treaty On Avoiding Double Taxation Of Income Taxes And Tax Evasion And Its Additional Protocol Between Republic Of Turkey And Republic Of Argentina Has Been Approved By The President Of Turkey

The Treaty which is composed of 29 articles and additional Protocol with 5 other articles which has been drafted in line with OECD Model Tax Convention was signed between two countries.

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Centrum

COVID 19 KRİZİNİN ÇİFTE VERGİYİ ÖNLEME ANLAŞMALARINDA YER ALAN SÜRELERE ETKİSİ

Turkey Coronavirus

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Nazali

Turkey Updates Rules On Double Taxation Prevention Treaties For Independent Professional Services

Foreign residents must now also apply for a Certificate of Residence, from the competent authorities in their own country.

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Moroglu Arseven

ÖTV'nin KDV Matrahına Dahil Olacağına Dair Anayasa Mahkemesi Kararı

Önceki dağınık vergilendirme yerine tek bir başlık altında özel tüketim vergisi getirilmiştir.

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Mazars

Ratification Of The Foreign Account Tax Compliance Act ("FATCA")

Following the ratification of FATCA Agreement by the Turkish Parliament, FATCA has become a national legislation.

PB

Pekin Bayar Mizrahi

Taxation In Turkey

As corporate entities, the net incomes of Joint Stock and Limited Liability Companies are subject to the corporation tax.

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Bereket & Baltaci

The Refund Principles For The Taxes Imposed On Incomes Derived Through The Activities Of Independent Personal Services Obtained From Turkey Within The Scope Of Turkey-Germany DTT Have Been Announced

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Pekin & Pekin

Turkey Intends To Tax Non-Resident Internet Companies

EA

Esin Attorney Partnership

The New Double Tax Treaty Between Turkey And Germany

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Kolcuoglu Demirkan Kocakli Attorneys at Law

Articles 23/4 And 22/1/D Of The Turkey/Italy And Turkey/Spain Prevention Of Double Taxation Treaties And Their Impact On Cross-Border Transactions

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Pekin & Pekin

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Latest Videos

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Tax Company In Turkey (Video)

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A&M Consultancy

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