Turkey tax residency rules and extensive double taxation treaty network provide planning opportunities.
Regulatory Framework
Income Tax Law and Corporate Tax Law; 80+ DTT network with major jurisdictions.
Investment Vehicle
Resident vs non-resident treatment; PE thresholds for businesses.
Incentives
Participation exemption; reduced withholding taxes under DTTs.
Licensing
Tax registration; transfer pricing documentation requirements.
IP Protection
Royalty withholding tax planning under DTT provisions.
Dispute Resolution
MAP procedures; tax courts; Council of State for tax appeals.
How Alyar Helps
Alyar Law provides international tax planning, residency advisory and dispute resolution services.