ECO SOC GK Gökay GÜL Turkey’s 100% QSC/IFC Exemption Meets Pillar Two: The QDMTT Clawback and the Substance Shield… Regulatory note: This article reflects the position as of 14 June 2026, based on the local and global minimum top-up tax provisions added…
GK Gökay GÜL NHM ve İFM %100 İstisnası Pillar Two Karşısında: QDMTT Top-Up Tehdidi ve Substance Kalkanı (2026) Mevzuat notu: Bu yazı 14 Haziran 2026 itibarıyla; 5520 sayılı Kurumlar Vergisi Kanunu’nun Beşinci Kısmı’na 7524 sayılı Kanun (RG…
NI Nilhan Gündüzlü Küresel ATV Hesabının Başlangıç Noktası: İşletme Bazlı Kazanç veya Zarar Pillar Two sisteminde Küresel ATV hesaplamasının merkezinde iki temel unsur yer alır:
ART SCI TU Turceac Specific Implications for Intangible Assets : Regulatory Fundamentals and Architecture of Pillar… 1 Exclusion of Tokenized Carbon Credits from the Substance-Based Carve-Out (SBCO)
ECO DE Dean Tellone The Future of Corporate Tax: What Every Business Needs to Know to Stay Ahead The world of corporate taxation is undergoing a seismic shift. For decades, the international tax system has been characterized by a “race…