Author: Evren Özmen, CPA (SMMM)

Does a Turkish company withhold tax or charge VAT when it pays a foreign SaaS, consulting or intercompany fee? 2026 rates, reverse-charge VAT on return No. 2, gross-up, treaty relief and worked examples.

How do you apply a Turkey double tax treaty to a payment? Residence certificate rules, treaty vs 20% domestic withholding, beneficial ownership, services PE clauses, refunds and the MLI position in 2026.

Do you need a Turkish tax opinion? The 9 situations where CFOs and legal counsel should get a written Turkish tax position — hires, contracts, payments, audits and deals — and when an özelge is better.

Turkey’s carbon market rules took effect 21 October 2026. Which Turkish subsidiaries must trade allowances, how EPİAŞ auctions work, collateral, VAT and CBAM.

A Turkey-based customer success manager can create a permanent establishment for a US company if they negotiate renewals or discounts. Task-by-task risk, treaty test, controls and cases.

A Turkish contractor can invoice a US company VAT-free only if the service is used abroad. Support or customer success for Turkish customers usually carries 20% VAT. Rules, cases and fixes.

Understand fixed-place and dependent-agent PE risks for foreign SaaS companies with remote developers, customer success managers and contractors in Türkiye.

Direct contractor, employee, EOR or subsidiary? A practical Turkish tax and PE guide for US software companies hiring developers in Türkiye.

How Turkish residents can diversify wealth internationally: Turkish funds investing abroad vs foreign brokers, banks and property, with tax, reporting and estate-tax points.

How private banking income is taxed for Turkish-resident investors and company owners: final withholding, foreign accounts, personal vs company holdings and legal planning levers.