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YMM (Sworn - In Certified Public Accountant) Certification Reports Implementation Guide: Income And Corporate Tax Exemptions And Deductions (Communiqué No: 49)

A Practical Pillar 2 Guidance for Turkish Subsidiaries of the Multinationals

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.

The President's Decree No. 3490 on financial expense restriction was published in the Official Gazette dated February 4, 2021 and numbered 31385.

Crowdfunding is a new way of raising money from a large number of people through diverse models which include online ‘Crowdfunding platforms’, social networking web sites (eg. Facebook, Twitter) for the purpose of funding social projects, innovative projects, business ventures & so on.

Nowadays the pandemic has many losers, but it already has one clear winner: Fintech. The large digital business technology and platforms will come out of the crisis even stronger.

With the rising impact of COVID-19 being seen worldwide, all industries will face significant disruption to their supply chain, workforce and cashflow. By remaining agile and alert, business leaders can take steps to build resilience into their operations and mitigate the impact.

As the uncertainties and risks peak in global markets by the effect of COVID-19 corona pandemic, the concerns in the 'Futures Market' and derivatives are affirmed.To avoid the ‘exchange risks’ and ‘losses’ in financial statements and cash flows caused by market fluctations, ‘Hedging’ methods and transactions are applied .

Put cash management and forecasting at the centre of your resilience plan, optimising your agility and helping you react to rapid change.

On 18 March 2020, Turkey unveiled a stimulus package, the Economic Stability Shield, involving a number of measures aimed at mitigating the potential economic fallout of the coronavirus (COVID-19) and providing businesses with the liquidity required to continue operations.

Grant Thornton Turkey has been certified by the Ministry of Trade, as a TURQUALITY Management Consultancy Firm.

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