On 6 June 2008, Act no. 5766 introducing an application fee for advance pricing agreements (APA) was published in the Official Gazette. Accordingly, an application for an APA is subject to a compulsory charge of YTL 25,000. In addition, renewal of an APA is also subject to a compulsory charge amounting to YTRL 20,000. The charge applies from the date of publication of the Act.

Restriction on sc…