Progress

Current status
in force
02 Aug 2024 in force
28 Jul 2024 adopted
16 Jul 2024 under deliberation

Scope

Implementers
Turkiye
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
platform intermediary: e-commerce
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
national

Timeline of events

02 Aug 2024
in force

Implemented Law No. 7524 implementing OECD/G20 Pillar Two

On 2 August 2024, Draft Law on Amendments to Tax Laws and Certain Laws (2 / 2290) was implemented. The amendments to Income Tax Law No. 193 and Corporate Income Tax Law No. 5520 introduce a domestic minimum corporate income tax and implement a globa…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
28 Jul 2024
adopted

Adopted Law No. 7524 implementing OECD/G20 Pillar Two

On 28 July 2024, the Grand National Assembly of Türkiye adopted the Law on Amendments to Tax Laws and Certain Laws (2 / 2290). The amendments to Income Tax Law No. 193 and Corporate Income Tax Law No. 5520 introduce a domestic minimum corporate inco…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
16 Jul 2024
under deliberation

Introduced Law No. 7524 implementing OECD/G20 Pillar Two

On 16 July 2024, the Grand National Assembly of Türkiye introduced the Law on Amendments to Tax Laws and Certain Laws (2 / 2290). The amendments to Income Tax Law No. 193 and Corporate Income Tax Law No. 5520 introduce a domestic minimum corporate i…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament

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