The OECD Pillar 2 framework introduces a global minimum effective tax rate of 15% for large multinational enterprise (MNE) groups. Türkiye is among the countries that have adopted this system at an early stage and integrated it comprehensively into its domestic legislation.
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Pillar 2 - International Tax Bulletin
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Pillar 2 – A Practical Guide for Turkish Subsidiaries of Foreign MNEs
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A Practical Pillar 2 Guidance for Turkish Subsidiaries of the Multinationals
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