Current insights and professional perspective.
I share current developments and assessments on tax, finance, audit and corporate structures.
Will General Tax Audits Become More Predictable?
At first glance, the Tax Inspection Board’s new Audit Preparation File system appears to be a standardized data and document collection mechanism. However, its...
New Era in Foreign Currency Conversion Support: From Commitment-Based Rules to Foreign Currency Position Limits
Communiqué No. 2026/11, published in the Official Gazette dated August 1, 2026 and numbered 33327, introduced a significant structural change to the support sch...
Corporate Income Tax Reduction for Services Provided Abroad
In a recent private ruling issued to a company operating in the mobile application and gaming sector, the Tax Administration provides a noteworthy assessment re...
Profit Distribution Requirement for Real Estate Investment Trusts
As of January 1, 2025, real estate investment trusts are required to distribute at least 50% of the income derived from their real estate activities as dividend...