Turkey: Tax Treaties

Subscribe

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.

Capital Gains Tax In Turkey

Capital gains tax is charged on profits made from selling assets that have appreciated in value, such as property, stocks, or other investments.

AM

A&M Consultancy

Dividend Withholding Tax Rate Has Been Increased

According to Presidential Decree No. 9286 ("Decree"), published in the Official Gazette on 22 December 2024, the rate of withholding tax, applicable under the Income Tax Law and Corporate Income Tax Law.

EA

Esin Attorney Partnership

Mali Müşavir: Uzman Muhasebe Ve Vergi Danışmanı

Günümüzün küreselleşen iş dünyasında, mali müşavirlerin rolü her zamankinden daha önemli. İster yerel bir girişimci olun ister işini Türkiye'ye de genişlemek...

Turkey Accounting

AM

A&M Consultancy

Tax Refund In Turkey

Tax refunds are a crucial aspect of the taxation system in Turkey, offering relief for individuals and businesses that have paid more taxes than they are liable for.

AM

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

BO

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

B

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

Advantageous Tax Systems For Investors: The Portuguese NHR Example

GE

Gunay Erdogan Attorneys-at-Law

Yatırımcılar İçin Avantajlı Vergi Sistemleri: Portekiz NHR Örneği

GE

Gunay Erdogan Attorneys-at-Law

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

N

Nazali

Yeni Nesil Yönetim – Aile Şirketi Hisselerinin Yatırım Fonuna Devri

EA

Esin Attorney Partnership

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

P

Penezoglu

The First Regulation On Mutual Agreement Procedure In Turkey!

EA

Esin Attorney Partnership

Laws Regulating Monetary Limits In Appeal Applications Have Been Amended

Turkey Litigation

MA

Moroglu Arseven

Establishing A New Company In Hungary And The Golden Visa Concept

Turkey Immigration

ML

Miran Legal

8 Ağustos 2025'te Yürürlüğe Giren Doğrudan Satışlar Yönetmeliği ile Getirilen Yenilikler

Turkey Consumer

GP

Guleryuz Partners

Macaristan'da Şirket Kuruluşu Ve Altın Vize Kavramı

Turkey Immigration

ML

Miran Legal

Cebri İcra Kanunu Taslaği

Turkey Insolvency

SC

Sayin Law & Consulting

Turkey Codifies The Mutual Agreement Procedure Guidelines

Even though Turkey has undertaken to implement the Mutual Agreement Procedure ("MAP") under more than 80 double tax treaties ("Double Tax Treaties") and the Turkish Revenue Administration had published ...

P

Penezoglu

Komisyonda Bekleyen Sözleşme

Sonucu ne olursa olsun, nihai şekle bir an önce karar verilerek, yapılacak yeni yatırımlarda özel sektörün önünü görebilmesine imkân tanınması gerekmektedir.

N

Nazali

Expanding Business Abroad: Benefits Of International Expansion

As businesses grow and expand, it is always an exciting opportunity for business owners to diversify their markets and move into an entirely new area unreached before.

Turkey Commercial

K

Koluman Law

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

"Mukimlik" kavramı kompleks firma yapılarının ve çalışma modellerinin ortaya çıkması ve sayılarının gün geçtikçe artmasıyla daha önemli ve tartışmalara daha açık hale gelmiştir.

N

Nazali

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

N

Nazali

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

C

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

C

Centrum

Netherlands Plans Withholding Tax On Dividends To Tax Havens

C

Centrum

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

C

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

C

Centrum

COVID 19 KRİZİNİN ÇİFTE VERGİYİ ÖNLEME ANLAŞMALARINDA YER ALAN SÜRELERE ETKİSİ

Turkey Coronavirus

N

Nazali

New Legislation On Taxation Of The Digital Services In Turkey

BS

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnersh

New Withholding Tax Liability On Advertising Services Provided Online

EA

Esin Attorney Partnership

Avoidance Of Double Taxation Treaty Between Turkey And United Arab Emirates (UAE) - Tax Implication On UAE Based Shareholder In Turkish Companies Arising From The Dividends Paid

CA

Cosar Akkaya Law Firm

COVID 19 KRİZİNİN ÇİFTE VERGİYİ ÖNLEME ANLAŞMALARINDA YER ALAN SÜRELERE ETKİSİ

Hayatin birçok alaninda etkisini göstermeye baslayan COVID 19 saglik krizinin uluslararasi vergi hukukuna da yansimalari mevcuttur.

Turkey Coronavirus

N

Nazali

New Legislation On Taxation Of The Digital Services In Turkey

There is no doubt that both citizens and companies have significant benefit from the digital economy. On the other hand, it is an evitable fact that it creates an open challenge for the tax authorities.

BS

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnersh

New Withholding Tax Liability On Advertising Services Provided Online

According to the Presidential Decree No. 476 published on the Official Gazette dated 19 December 2018, payments made for advertising services provided through the Internet to the providers of this service ...

EA

Esin Attorney Partnership

Avoidance Of Double Taxation Treaty Between Turkey And United Arab Emirates (UAE) - Tax Implication On UAE Based Shareholder In Turkish Companies Arising From The Dividends Paid

This Article is aimed to provide brief information regarding the tax implication on UAE based shareholder who owns shares in a Turkish Limited Liability Companies or Joint Stock Companies arising from the dividends paid.

CA

Cosar Akkaya Law Firm

New Withholding Tax Liability On Online Advertising Services Clarified

EA

Esin Attorney Partnership

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

The application shall be made to the tax office which the Turkey resident taxpayer (i.e.; who is liable to declare and pay withholding tax) is affiliated to.

PP

Pekin & Pekin

Turkey Intends To Tax Non-Resident Internet Companies

On February 12, 2015, the Turkish Minister of Finance Mehmet Şimşek announced the government's intention to impose corporate income tax and VAT on non-resident Internet companies by introducing the concept of "electronic taxpayer" to the Tax Procedure Law

EA

Esin Attorney Partnership

The New Double Tax Treaty Between Turkey And Germany

On 1 August 2012, a new Agreement between the Federal Republic of Germany and the Republic of Turkey for the Avoidance of Double Taxation and of Tax Evasion with respect to taxes on Income the "Treaty") came into force with retroactive effect as of 1 January 2011.

KD

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

The analysis below addresses the issue of whether Articles 23/4 and 22/1/d of the Turkey/Italy and Turkey/Spain prevention of double taxation treaties offer a unique opportunity for cross-border financial structuring in relation to dividends, royalties and interest income.

PP

Pekin & Pekin

See more

Latest Videos

See more

Tax Company In Turkey (Video)

AM

A&M Consultancy

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More