The Turkish Revenue Administration has published a Draft General Communiqué for consultation that contains the implementing rules for the Pillar 2 Global Minimum Tax (GMT). As previously reported, Turkey approved the Pillar 2 GMT rules as part of Law No. 7524, including a domestic minimum top-up tax, an income inclusion rule (IIR), and an undertaxed profits rule (UTRP) that apply to MNE group…