Turkey has implemented Pillar 2 GloBE rules through Law 7524 with domestic minimum tax.
Regulatory Framework
KVK 5520, Law 7524 and OECD Pillar 2 Model Rules.
Investment Vehicle & Market Entry
MNE group structuring with substance and reporting compliance.
Incentives & Tax Treatment
Limited; QDMTT credits and substance carve-outs available.
Licensing & Compliance
KAP disclosure, BEPS reporting and CbCR submission.
IP & Data Protection
IP holding structures with arm’s length pricing.
Dispute Resolution
Tax administrative review and Council of State (Danıştay).
How Alyar Helps
Alyar Hukuk Danışmanlık provides end-to-end legal support including regulatory diligence, structuring, licensing, dispute resolution and ongoing compliance for international clients.