Law No. 7582 “On Amendments to Certain Laws” was Published in the Official Gazette 04.06.2026

4 Haziran 2026 (Yayın Dönemi "04.06.2026")

Law No. 7582 “On Amendments to Certain Laws” was published in the Official Gazette dated June 4, 2026, and numbered 33270.

Possible Local Filing of GIR in Türkiye if GIR MCAA is Not Signed and Automatic Exchange Agreements are not Effective by 30 June 2026 14.05.2026

14 Mayıs 2026 (Yayın Dönemi "14.05.2026")

Abstract: If Türkiye does not sign the Global Information Return (“GIR”) MCAA and establish automatic exchange agreements by 30 June 2026, Turkish authorities may require local GIR filings from Turkish entities of large multinational groups. Given time constraints and with a view to minimising compliance burdens, we suggest that Türkiye either utilise voluntary or ad hoc information requests from taxpayers or implement formal local GIR filing requirements to ensure systematic access to group-wide information. Additionally, it is recommended that the deadline for local GIR filing be extended for foreign-headquartered companies to allow taxpayers additional time for compliance.

Legislative Proposal Envisioning Significant Changes to Tax Laws Has Been Submitted to the Turkish Grand National Assembly 07.05.2026

7 Mayıs 2026 (Yayın Dönemi "07.05.2026")

The Draft Law submitted to the Grand National Assembly of Türkiye on 5 May 2026 sets forth the following legislative amendments:

Turkey-Before challenge the Embedded Royalty in Transfer Prices of tangible products, that is why it is needed to think twice! 27.04.2026

27 Nisan 2026 (Yayın Dönemi "27.04.2026")

In recent audits, Turkish tax authorities have increasingly argued that: • The transfer price of imported goods (or intra group services) includes an “embedded IP royalty” (e.g. for trademarks/brands), and therefore • Part of the payment for goods/services should be re characterised as a royalty subject to Turkish withholding tax (WHT) under: o Corporate Tax Law, o Income Tax Law (Articles on royalties), and o Applicable Double Tax Treaties (royalty articles).

Draft Returns and Notification Forms Published under the Global Minimum Top-up Corporate Tax Regime in Türkiye 09.04.2026

9 Nisan 2026 (Yayın Dönemi "09.04.2026")

Under the amendments introduced to the Corporate Income Tax Law No. 5520, the Global Minimum Top-up Tax is determined in line with the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR).