Tax Law

Topluyıldız Legal Co.’s Tax Law practice provides strategic tax advisory to domestic companies and multinational enterprises operating in Türkiye. Our team assists clients with corporate tax planning and structuring, ensuring that business operations, investments, and reorganisations are designed to achieve optimal tax efficiency within the boundaries of applicable legislation. We advise on the full range of Turkish tax obligations — corporate income tax, value added tax (VAT), stamp tax, and withholding taxes — delivering practical guidance that integrates seamlessly with our clients’ commercial objectives.

Tax Dispute Resolution

Tax disputes in Türkiye require specialised knowledge of both substantive tax law and administrative litigation procedure. We represent clients at every stage of the dispute lifecycle, from responses to tax audit reports and administrative objections before tax assessment commissions to full litigation before the tax courts (Vergi Mahkemeleri) and appeals before the Regional Administrative Courts and the Council of State (Danıştay). Our track record in tax litigation enables us to craft defence strategies that address technical, procedural, and constitutional dimensions of contested assessments.

Transfer Pricing & Cross-Border Tax Planning

For multinational groups, we provide comprehensive transfer pricing advisory, including:

• Transfer pricing documentation — preparation of Local Files, Master Files, and Country-by-Country Reports in accordance with OECD Guidelines and Turkish transfer pricing regulations
• Advance pricing agreements (APAs) — negotiation of unilateral and bilateral APAs with the Turkish Revenue Administration
• Double taxation treaty advisory — structuring cross-border transactions to benefit from Türkiye’s extensive network of bilateral tax treaties
• Withholding tax optimisation — advisory on dividend, interest, royalty, and service fee payments to non-residents
• Tax incentives and free zones — guidance on investment encouragement certificates, technology development zone (Teknopark) exemptions, and free zone regimes

Our practice also encompasses tax due diligence for M&A transactions, identifying contingent tax liabilities and structuring indemnification mechanisms in transaction documentation. We work closely with our clients’ financial teams and external auditors to deliver coordinated, commercially oriented tax solutions that withstand regulatory scrutiny.