10
AĞU
2026
2026
Profit Distribution Conditions for Real Estate Investment Funds and Trusts
Under Law No. 7524, for income earned from 1 January 2025, funds and trusts investing in real estate may benefit from the corporate income…
Communiqués
General communiqués setting out the procedures and principles governing the implementation of tax legislation.
10
AĞU
2026
2026
Determining the Investment Contribution Amount in Domestic Minimum Corporate Income Tax
Corporate Income Tax General Communiqué No. 25, published in Official Gazette No. 33263 of 24 May 2026, explains how the investment contribution amount deductible…