Turkey aligned with BEPS Action 13 with three-tier documentation; deadlines vary.
Local File
Annual; due with corporate tax return.
Master File
12 months after fiscal year-end.
CbCR
EUR 750m consolidated revenue threshold.
Turkey aligned with BEPS Action 13 with three-tier documentation; deadlines vary.
Annual; due with corporate tax return.
12 months after fiscal year-end.
EUR 750m consolidated revenue threshold.
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info@bilalalyar.av.tr