Author's Contents

Beyza Günsel Sürücü is an Associate at Tax Department of Erdem & Erdem. She provides tax advisory and tax litigation services for national and international companies in relation to tax and customs disputes. The scope of the services that she provides includes the evaluation of the tax inspection procedure and the tax inspection report, application to the Report Evaluation Committee, management of the pre-assessment and post-assessment reconciliation procedures, initiation of the tax litigation process and the individual application procedure before the Constitutional Court.

Exclusion of Immovables from the Scope of Tax-Free Partial Spin-off Newsletter Articles
Exclusion of Immovables from the Scope of Tax-Free Partial Spin-off

Law No. 7456 on Additional Motor Vehicle Tax for Compensation of Economic Losses Caused by the Earthquake on 6/2/2023 and on Amendments to Certain Laws and Decree-Law No. 375 (“Law No. 7456”) was published in the Official Gazette dated 15.07.2023 and No. 32249. Law No. 7456 introduced significant...

Tax Law 30.09.2023
New Tax Law Provisions on Debt Push Down for Merger Transactions Newsletter Articles
New Tax Law Provisions on Debt Push Down for Merger Transactions

Through Article 20 of Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws (“Law No. 7440”), published in the Official Gazette dated 12 March 2023 and No. 32130, significant and new tax regulations regarding debt push down financing structure for merger transactions are introduced...

Tax Law 30.04.2023
Taxation of Capital Decrease Under Law No. 7420 Newsletter Articles
Taxation of Capital Decrease Under Law No. 7420

Law No. 7420 on the Amendment of Income Tax Law and Certain Laws and Decrees (“Law No. 7420“) which was published in the Official Gazette dated 09.11.2022 introduced important amendments and regulations in the tax legislation. The addition of Article 32/B, entitled "Taxation in Capital Decrease" to...

Tax Law 30.11.2022
Stamp Tax Liability in Free Zones Newsletter Articles
Stamp Tax Liability in Free Zones

Free Zones are zones that are established to promote export-oriented investment and production, accelerate foreign direct investment and technology access, direct enterprises towards export, and develop international trade. There are many tax advantages provided to taxpayers operating in...

Tax Law 31.08.2022
Analyzing Capital Replenishment Funds in Terms of Tax Law Newsletter Articles
Analyzing Capital Replenishment Funds in Terms of Tax Law

Through the promulgation of Law No. 7394 on the Amendments of Treasury-Owned Immovable Property Valuation and the Value Added Tax Law and on the Amendments of Certain Other Laws and Decrees, published in the Official Gazette dated 15 April 2022 and No. 31810, significant amendments...

Tax Law May 2022
Taxation of Social Media Content Producers Earnings in Light of Recent Changes Newsletter Articles
Taxation of Social Media Content Producers Earnings in Light of Recent Changes

Social media has emerged with the development of the digital world and internet technology and has greatly influenced the world today. One of the main categories of actors in social media is social media content producers. These people earn through social networks in...

Tax Law December 2021
Reserving the Right to File a Lawsuit by Declaring Corporate Tax Return for the 2022 Accounting Period with a Reservation Legal Developments
Reserving the Right to File a Lawsuit by Declaring Corporate Tax Return for the 2022 Accounting Period with a Reservation

The deadline for declaring the corporate tax return pertaining to FY 2022 is May 5, 2023. If there are any disputed taxes (e.g. additional -earthquake- tax) and a tax lawsuit is planned to be filed, we would like to remind that the tax return should be declared with a reservation...

Tax Law 26.04.2023
New Tax Law Provisions on Debt Push-Down for Merger Transactions Legal Developments
New Tax Law Provisions on Debt Push-Down for Merger Transactions

Through the Article 20 of Law No. 7440 on Restructuring of Some Receivables and Amending Some Laws (Law No. 7440), published in the Official Gazette dated 12 March 2023 and No. 32130, significant tax regulations regarding Debt Push-Down financing structure for merger transactions are introduced...

Tax Law 14.03.2023
Wealth Amnesty Communiqué has been Published Legal Developments
Wealth Amnesty Communiqué has been Published

Through the promulgation of General Communiqué Serial No. 1 on Bringing Some Assets to the Economy (“Wealth Amnesty Communiqué”) which is published in the Official Gazette dated 9th August 2022 and no. 31918, the principles regarding the implementation of Wealth Amnesty which is...

Tax Law 09.08.2022
Remote Working Period Has Been Amended for Technology Development Zones and R&D/Design Centers Legal Developments
Remote Working Period Has Been Amended for Technology Development Zones and R&D/Design Centers

Through the promulgation of Presidential Decision No. 5806 (“Decision”), published in the Official Gazette dated 21st July 2022 and No. 31899...

Labor Law 22.07.2022
Time Limitation is Envisaged for the Application of Interest Rate Deduction Resulting from Cash Capital Increase Legal Developments
Time Limitation is Envisaged for the Application of Interest Rate Deduction Resulting from Cash Capital Increase

Through Law No. 7417 on the Amendment to the Civil Servants Law, Certain Laws and Decree No. 375 ("Law No. 7417") published in the Official Gazette dated 5th July 2022 and No. 31887, a significant amendment is introduced for the application of interest rate deduction resulting from cash capital increase...

Tax Law 08.07.2022
Significant Amendments on Some Tax Laws Entered into Force Through the Promulgation of the Law No. 7417 Legal Developments
Significant Amendments on Some Tax Laws Entered into Force Through the Promulgation of the Law No. 7417

Through the Law No. 7417 on the Amendment to the Civil Servants Law, Certain Laws and Decree No. 375 ("Law No. 7417") which is published in the Official Gazette dated 5th July 2022 and No. 31887, significant amendments within Law No. 6183 on the Procedure for the Collection of Public Receivables...

Tax Law 07.07.2022

For creative legal solutions, please contact us.