Tax Law

Articles

• Details of Valuable Residential Real Property Tax Revealed

  17.01.2021

  On 15 January 2021, the Turkish Ministry of Treasury and Finance published the general communique (“Communique”) regarding the newly introduced “valuable residential real property tax”, which was first announced at the end of 2019.

  Practice Areas:

  #Real Estate Law #Tax Law
  Tags:

  #Tax #real estate

• TAX AMNESTY

  General Communiqué (Serial No: 4) of the Law on Restructuring of Certain Receivables (“General Communiqué (Serial No. 4)”) entered into force with the publication of the Official Gazette dated 02.12.2016 and numbered 29906.

  Practice Areas:

  #Tax Law

• RECENT AMENDMENTS TO STAMP DUTY PROVISIONS

  The Law for the Purpose of Improvement of the Investment Environment numbered 6728 (“Law No. 6728”) entered into force with the Official Gazette dated 09.08.2016 and numbered 29796. Following this, the Stamp Duty General Communiqué Serial No. 60 (“Communiqué”) was published in the Official Gazette dated 29.09.2016 in order to explain further details of the amendments regarding stamp duty that were introduced with the Law No. 6728.

  Practice Areas:

  #Commercial Law, Corporate Law, Business Law #Tax Law

• DEVELOPMENTS IN TRANSFER PRICING

  11.10.2016

  The Law No. 6728 Amending Some Laws for the purpose of Improvement of the Investment Environment entered into force with the Official Gazette dated 09.08.2016 and numbered 29796 (the “Law No. 6728”) and the following matters in Article 13 of the Corporate Tax Law No. 5520 has been amended in order to overcome the problems that may be experienced in practice and to comply with the international legislation. 

   

  Practice Areas:

  #Banking and Finance Law #Commercial Law, Corporate Law, Business Law #Foreign Investment Law #Tax Law
  Tags:

  #financing #asset management #Tax #capital markets #commercial code #capital movements circular

• ELECTRONIC NOTIFICATION

  01.09.2015

  The Ministry of Finance of the Republic of Turkey promulgated the Tax Procedure Law General Circular No.: 456 (the “Circular”) regarding electronic notifications in the Official Gazette dated August 27, 2015 with number 29458.

  Practice Areas:

  #Commercial Law, Corporate Law, Business Law #Litigation #Tax Law
  Tags:

  #Circular #Electronic Notification #Tax