At present there is no definitive definition for corporations under the law and there are no defined criteria. However, it is possible to draw some conclusions making use of applicable provisions from the Turkish Commercial Code No. 6102 and various other regulations as outlined below.
Tax
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Articles & Analysis | A look at how Turkey's tax laws treat corporations from The Report: Turkey 2015
Articles & Analysis | Turkey in need of better tax incentives to encourage investment from The Report: Turkey 2015
Countries around the world have been making significant attempts to further direct foreign capital investment. In a globalised economy, the degree of foreign investment that a country attracts can have a significant multiplier effect, contributing to technological advances, employment opportunities and the ability to invest more in welfare.
This chapter examines the tax environment in Turkey, looking at a pending new income tax as well as how the tax law deals with corporations. It also includes an analysis on the various ways that Turkey’s investment climate could be improved in the context of taxation.
Despite some recent turbulence, Turkey has strong fundamentals that underscore its potential for long-term economic growth. With a young population of 77.7m, a strategic location within four hours’ flying time of 1.5bn consumers and a diversified economy, the country has much to offer investors.
Interviews & Viewpoints | D. Onchinsuren, Country Managing Partner, Deloitte Onch LLC, on the implementation of International Financial Reporting Standards: Viewpoint from The Report: Mongolia 2015
The Accounting Law of Mongolia was passed in 1993 – well before the Company Law (1999) was introduced – and it was one of the first business laws to embrace the country’s transition to a market economy. The Accounting Law introduced the accrual method of accounting and required that entities follow international accounting standards when preparing financial statements....
Articles & Analysis | Key details about the tax environment in Mongolia from The Report: Mongolia 2015
Foreign investors that are looking to engage in business in Mongolia must be aware of the local tax code and regulations. The following provides an overview of the common concerns and questions facing those who engage in business in the country and are attracted to the wide range of opportunities afforded by Mongolia’s rich mineral resources.