Turkey Finalizes Implementing Rules for Pillar 2 Global Minimum Tax

The Turkish Revenue Administration has announced the finalization of the General Communiqué containing the implementing rules for the Pillar 2 Global Minimum Tax (GMT), which has been sent to the Presidency for signature and publication. 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 (II…
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