Turkiye: Implemented Law No. 7524 implementing OECD/G20 Pillar Two
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies), platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2024-07-16
under deliberation
2024-07-28
adopted