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Turkey Tax News

G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments
Aug 10, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Jul 25, 2018
Update - Protocol to Tax Treaty between Ukraine and Turkey
Jul 25, 2018
Poland Approves Pending SSA with Turkey
Jul 06, 2018
Mutual Assistance Convention has Entered into Force for Turkey
Jul 03, 2018
Turkey Publishes Communiqué on Repeal of Regional Management Center Exemption Incentive
May 30, 2018
Turkey Publishes Law for New Tax Amnesty Regime
May 23, 2018
Tax Treaty between Afghanistan and Turkey under Negotiated
May 17, 2018
Tax Treaty between Gambia and Turkey has Entered into Force
May 04, 2018
Turkey Publishes Omnibus Law Including Various Tax Measures
Apr 18, 2018
SSA between Kyrgyzstan and Turkey Signed
Apr 12, 2018
Turkey Deposits Ratification Instrument for Mutual Assistance Convention
Apr 02, 2018
Turkey Clarifies Conditions for Deferral of Tax Payment with Beneficial Treatment
Mar 28, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
Tax Treaty between Turkey and Vietnam in Force
Mar 21, 2018
SSA between Mongolia and Turkey Signed
Mar 13, 2018
Turkey Amends Investment Incentive Rules when Investing in Multiple Regions
Mar 06, 2018
TIEA between Gibraltar and Turkey has Entered into Force
Feb 22, 2018
Kuwait Approves Pending Tax Treaty with Bangladesh and Protocol to Tax Treaty with Turkey
Feb 08, 2018
Turkish Revenue Administration Issues Communiqué on VAT Obligations for Foreign e-Service Suppliers
Feb 05, 2018
SSA between Bulgaria and Turkey under Negotiation
Feb 05, 2018
Tax Treaty between Turkey and Venezuela to be Signed
Feb 01, 2018
SSA between Hungary and Turkey to Enter into Force
Jan 31, 2018
Turkey Looking to Amend Tax Treaty with France
Jan 10, 2018
Turkey Individual Income Tax Brackets and Rates for 2018
Jan 04, 2018
Turkey 2018 Tax Reform Measures include Increased Corporate Tax Rate and VAT Obligation for Foreign E-Service Providers
Jan 03, 2018
Tax Treaty between Chad and Turkey Signed
Dec 28, 2017
Turkey to Require CbC Reports from 2017
Dec 19, 2017
Tax Treaty between Argentina and Turkey under Negotiation
Dec 18, 2017
Turkey Ratifies Mutual Assistance Convention
Nov 29, 2017
Update - Protocol to Tax Treaty between Kuwait and Turkey
Nov 17, 2017
Protocol to Tax Treaty between Turkey and Uzbekistan Signed
Nov 09, 2017
Tax Treaty between Mozambique and Turkey under Negotiation
Oct 30, 2017
TIEA between Guernsey and Turkey has Entered into Force
Oct 27, 2017
SSA between Poland and Turkey Signed
Oct 20, 2017
Protocol to Tax Treaty between Ukraine and Turkey Signed
Oct 12, 2017
TIEA between Isle of Man and Turkey has Entered into Force
Oct 12, 2017
SSA between Russia and Turkey under Negotiation
Oct 11, 2017
Turkey Ratifies SSA with Belgium and TIEA with Gibraltar
Oct 03, 2017
Turkey Planning Increased Tax Rate for Financial Sector, Retained Earnings Tax, and Other Tax Measures
Sep 29, 2017
Burkina Faso and Turkey Conclude Tax Treaty Negotiations
Sep 29, 2017
Protocol to Tax Treaty between Kuwait and Turkey Signed
Sep 19, 2017
Protocol to Tax Treaty between Kuwait and Turkey under Negotiation
Sep 14, 2017
SSA between Kyrgyzstan and Turkey to be Signed
Sep 13, 2017
Pakistan Approves Signature of Protocol to Tax Treaty with Bahrain and Negotiation of Protocols to Tax Treaties with Finland, Italy, and Turkey
Sep 12, 2017
Protocol to Tax Treaty between Turkey and Ukraine under Negotiation
Aug 22, 2017
Tax Treaty between Iraq and Turkey under Negotiation
Aug 21, 2017
Moldova Approves Pending SSA with Turkey
Aug 16, 2017
Turkey Ratifies Pending TIEA with Guernsey
Aug 09, 2017
Protocol to Tax Treaty between South Africa and Turkey has Entered into Force
Aug 02, 2017
Turkey Approves Pending TIEA with the Isle of Man
Jul 27, 2017
Tax Treaty between Angola and Turkey under Negotiation
Jul 25, 2017
Negotiations to Continue for Tax Treaty between Liberia and Turkey
Jul 24, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Turkey Publishes Law to Support the Development of Industry and Production
Jul 10, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Protocol to Tax Treaty between Turkey and Uzbekistan Initialed
Jun 06, 2017
Tax Treaty between Nigeria and Turkey under Negotiation
May 19, 2017
Turkey Signs Multilateral Agreement on Automatic Exchange of Financial Account Information
May 16, 2017
Update - Tax Treaty between Somalia and Turkey
May 15, 2017
SSA between Moldova and Turkey Signed
May 09, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
Turkey and Ukraine to Update Tax Treaty in 2017
Mar 21, 2017
Qatar Ratifies Tax Treaty with Turkey
Mar 15, 2017
Turkey Introduces New Tax Credit for Compliant Taxpayers
Mar 14, 2017
Turkey Ratifies Pending Tax Treaties with Gambia and Vietnam and Pending Protocol to Treaty with South Africa
Mar 13, 2017
Update - New Tax Treaty between Qatar and Turkey
Feb 17, 2017
Tax Treaty between Rwanda and Turkey under Negotiation
Feb 15, 2017
Belgium Ratifies SSAs with Israel, Morocco, Tunisia, and Turkey
Feb 09, 2017
Tax Treaty between Mali and Turkey under Negotiation
Feb 07, 2017
Tax Treaty between Tanzania and Turkey under Negotiation
Jan 30, 2017
Moldova and Turkey Conclude SSA Negotiations
Jan 25, 2017
Turkey Individual Income Tax Brackets and Rates for 2017
Jan 04, 2017
Tax Treaty between Qatar and Turkey Signed
Dec 21, 2016
Negotiations for Tax Treaty between Burundi and Turkey Concluded
Dec 21, 2016
Turkey Extends Tax Amnesty Application Deadline
Nov 01, 2016
Turkey Ratifies SSA with Jordan
Oct 25, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Turkey Tax Debt Restructuring and Amnesty Law Published
Aug 26, 2016
Negotiations for a Tax Treaty between Hong Kong and Turkey Concluded
Aug 23, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Turkey Transfer Pricing Rules Amendments
Aug 19, 2016
Turkey Approves Legislation for Regional Headquarters Incentive, Tax Amnesty and Other Tax Measures
Aug 12, 2016
Tax Treaty between Hong Kong and Turkey to be Negotiated
Aug 09, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
Kenya and Turkey Conclude Tax Treaty Negotiations
Jul 22, 2016
Turkey and Uganda Conclude Tax Treaty Negotiations
Jul 19, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Turkey Ratifies Protocol to Tax Treaty with Belgium
Jun 30, 2016
Turkey Announces Development of Reform Package to Promote Investment
Jun 21, 2016
Turkey to Negotiate Tax Treaties with Kenya and Uganda
Jun 09, 2016
Tax Treaty between Somalia and Turkey Signed
Jun 08, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
SSA between Iran and Turkey Signed
Apr 21, 2016
Update - Tax Treaty between Ivory Coast and Turkey
Apr 21, 2016
Turkey Sets Rate for Notional Interest Deduction on Capital Increases
Apr 19, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
SSA between Jordan and Turkey Signed
Apr 01, 2016
Japan Negotiating SSAs with Finland and Turkey
Apr 01, 2016
Turkey Issues Draft Transfer Pricing Rules including CbC Reporting
Mar 23, 2016
Tax Treaty between the Philippines and Turkey has Entered into Force
Mar 21, 2016
Protocol to the Tax Treaty between Turkey and Ukraine under Negotiation
Mar 15, 2016
Turkey Implements R&D Incentives Reform Package
Mar 08, 2016
Tax Treaty between Ivory Coast and Turkey Signed
Mar 03, 2016
New Tax Treaty between South Korea and Turkey Initialed
Feb 29, 2016
Tax Treaty between Ghana and Turkey under Negotiation
Feb 29, 2016
Turkey and Turkmenistan Conclude Tax Treaty Negotiations
Jan 29, 2016
Tax Treaty Negotiations between Qatar and Turkey Concluded
Jan 27, 2016
SSA between Montenegro and Turkey has Entered into Force
Jan 22, 2016
Turkey Announces R&D Incentives Reform Package
Jan 21, 2016
Tax Treaty between Kosovo and Turkey has Entered into Force
Jan 21, 2016
Turkey Extends Marketable Securities Withholding Tax Exemption
Jan 06, 2016
Turkey Individual Income Tax Rates for 2016
Jan 04, 2016
Turkey Publishes Tax Plans for 2016
Dec 31, 2015
Philippines Approves Tax Treaty with Turkey
Dec 16, 2015
New Tax Treaty between Qatar and Turkey under Negotiation
Dec 10, 2015
Tax Treaty between Senegal and Turkey Signed
Nov 20, 2015
Belgium Approves SSA with Turkey
Nov 20, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Update - Tax Treaty between Gambia and Turkey
Oct 05, 2015
Gabon and Turkey Conclude Tax Treaty Negotiations
Sep 21, 2015
Senegal and Turkey Conclude Tax Treaty Negotiations
Jul 27, 2015
Tax Treaty between Mexico and Turkey has Entered into Force
Jul 23, 2015
SSA between Italy and Turkey to Enter into Force
Jul 15, 2015
Gambia Approves Tax Treaty with Turkey
Jun 30, 2015
SSAs between South Korea and Sweden, Switzerland and Turkey have Entered into Force
Jun 03, 2015
Tax Treaty between Turkey and the Ivory Coast Initialed
Jun 03, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Hungary Ratifies SSA with the Turkey
Apr 30, 2015
Turkey Publishes General Communiqué on 50% Corporate Tax Exemption for Earnings Related to Patents and Utility Models
Apr 27, 2015
Turkey Introduces Notional Interest Deduction on Equity
Apr 16, 2015
Tax Treaty between Liberia and Turkey under Negotiation
Mar 31, 2015
Turkey Approves Tax Treaty with Kosovo
Mar 02, 2015
Update -Tax Treaty between Turkey and Vietnam Signed
Mar 02, 2015
SSA between Hungary and Turkey Signed
Feb 26, 2015
Turkey Ratifies Tax Treaty with Mexico
Feb 23, 2015
Turkey's Individual Income Tax Brackets for 2015 Issued
Jan 08, 2015
Tax Treaty between Niger and Turkey to be Negotiated
Nov 10, 2014
Turkey Ratifies SSA With South Korea
Nov 05, 2014
Turkey Introduces Tax Amnesty Installment Payment Plan
Sep 22, 2014
SSA between Iran and Turkey under Negotiation
Sep 18, 2014
Turkey Amends the Judicial System for Tax Disputes
Aug 14, 2014
South Africa Approves Ratification of the Protocol to the Tax Treaty With Turkey
Aug 07, 2014
Tax Treaty between Turkey and Cameroon Initialed
Jul 24, 2014
Tax Treaty between Turkey and Vietnam Signed
Jul 10, 2014
Protocol to the Tax Treaty between Bahrain and Turkey to be Negotiated
Jun 18, 2014
Protocol to the Tax Treaty between Malaysia and Turkey has Entered into Force
May 30, 2014
Changes to Turkey's Rules on Independent Financial Audits
Apr 09, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Protocol to treaty between South Africa and Turkey signed
Jan 01, 2014
Treaty between Mexico and Turkey signed
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Treaty between Malta and Turkey enters into force
Nov 12, 2013
Treaty between Australia and Turkey enters into force
Sep 16, 2013
Protocol to treaty between Belgium and Turkey signed
Sep 16, 2013
Protocol to treaty between Singapore and Turkey enters into force
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Treaty between Russia and Turkey – Russia MoF clarified the tax treatment applicable to income paid to a UK branch of a Turkish bank
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Brazil and Turkey enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Turkey
Mar 25, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Treaty between Philippines and Turkey – details
Feb 09, 2013
Treaty between Germany and Turkey enters into force
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Treaty between Brazil and Turkey – details
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Treaty between Finland and Turkey enters into force
Jul 29, 2012
Treaty between Switzerland and Turkey enters into force
Apr 17, 2012
Treaty between Turkey and Germany – details
Oct 18, 2011
Treaty between New Zealand and Turkey enters into force
Sep 15, 2011
Treaty between Australia and Turkey enters into force
Jul 27, 2011
Treaty between Canada and Turkey – details
Jul 27, 2011
Treaty between Norway and Turkey enters into force
Jul 27, 2011
Treaty between Canada and Turkey enters into force
Jun 21, 2011
Treaty between Ireland and Turkey enters into force
Sep 06, 2010
Treaty between Turkey and Oman enters into force
May 25, 2010
Treaty between Norway and Turkey – details
Mar 23, 2010
Zero rate withholding tax for non-residents annulled
Nov 20, 2009
Treaty between Finland and Turkey – details
Nov 20, 2009
Treaty between Turkey and Saudi Arabia – details
Nov 20, 2009
Treaty between Austria and Turkey enters into force
Oct 11, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Germany and Turkey terminated
Sep 16, 2009
New tax incentives introduced
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Turkey and Saudi Arabia enters into force
Jun 07, 2009
Treaty between Turkey and Austria – submitted for approval
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Philippines and Turkey signed
Apr 10, 2009
Treaty between Switzerland and Turkey – details
Apr 10, 2009
Changes to withholding tax rates on interest paid to non-resident companies
Mar 16, 2009
Treaty between Ireland and Turkey ratified
Mar 16, 2009
Treaty between Turkey and Saudi Arabia ratified
Mar 16, 2009
Withholding rates on capital gains for residents reduced to zero
Dec 24, 2008
Treaty between Finland and Turkey – negotiations
Dec 24, 2008
Treaty between Ireland and Turkey signed
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty between Turkey and Austria – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
APA application fee introduced
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
Treaty between Switzerland and Turkey signed
Jun 21, 2008
Treaty between Qatar and Turkey enters into force
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Scope of APA and transfer pricing documentation extended
May 14, 2008
Treaty between Turkey and Austria signed
May 14, 2008
Treaty between Turkey and Bahrain enters into force
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Treaty between Qatar and Turkey enters into force
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Opinion of Russian Supreme Arbitral Court on application of Russia-Turkey tax treaty
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Decree on transfer pricing published
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Saudi Arabia and Turkey signed
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Turkey and Bahrain ratified
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Turkey
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Draft Guidance on Transfer Pricing published
Jul 02, 2007
Treaty between South Africa and Turkey – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Withholding tax rates reduced
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Turkey and Portugal - details
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Treaty between Turkey and Portugal ratified
Jan 15, 2007
Income withholding tax rate for non-residents reduced to zero
Aug 13, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Corporate tax rate reduction approved
Jul 11, 2006
The new Turkish Corporate Income Tax Act No. 5520, wholly revising and introducing substantial amendments to the former Corporate Income Tax Act No. 5422 dated 10 June 1949 has been approved by the parliament on 13 June 2006. The Act has now been sent to the President for approval. Most of the provisions are applicable retroactively from 1 January 2006. Transfer pricing rules, however, will be applied from 1 July 2007.
Jul 11, 2006
Treaty between Turkey and Portugal approved
Jul 11, 2006
New anti-avoidance measures to be introduced transfer pricing, thin capitalization, CFC
Mar 16, 2006
Corporate and tax cuts announced
Jan 01, 2006
Corporate income tax cuts announced
Dec 06, 2005
Australia's Trade Minister has announced that the tax treaty between Australia and Turkey is to be finalized shortly.
Dec 06, 2005
Corporate income tax cuts announced The Turkish Ministry of Finance has announced plans to cut the corporate tax rate (currently 30%) by applying a progressive rate system on corporate profits. Accordingly, for the first YTRL 100,000, the corporate tax rate would be 15%, and 30% for the remaining corporate profits. Another alternative proposed by the Tax Council (an advisory body of the Ministry) would be to apply a progressive rate system and gradually decrease the upper rate over a period of 3 or 4 years; the progressive rate system would be changed to a single rate system at the end of that period, by fixing the rate at 18%. The tax cut is planned to be applied from 1 January 2006.
Oct 16, 2005
South Africa and Turkey signed a first-time income tax treaty on 3 March 2005.
Jul 11, 2005
The first-time income tax treaty and protocol between Thailand and Turkey, signed on 11 April 2002, entered into force on 13 January 2005. The treaty will generally apply from 1 January 2006.
Jul 11, 2005
Portugal and Turkey signed a first-time tax treaty on 11 May 2005.
Jun 09, 2005
The first-time income tax treaty and protocol between Thailand-Turkey, signed on 11 April 2002, entered into force on 13 January 2005. The treaty will generally apply from 1 January 2006.
Jun 09, 2005
The first-time income and capital tax treaty between Luxembourg and Turkey , signed on 9 June 2003, entered into force on 18 January 2005. The treaty will be effective as from 1 January 2006 .
Mar 17, 2005