Turkey: Clarified withholding tax requirements for payments from electronic commerce intermediaries to service providers
Requirements were amended by Law No. 7524
The Revenue Administration released a draft General Communiqué clarifying the withholding tax obligations for payments from electronic commerce intermediaries to service providers, as outlined in article 94 of the Individual Income Tax Law (IITL) and articles 15 and 30 of the Corporate Income Tax Law (CITL), as amended by Law No. 7524.
For more information, contact a KPMG tax professional in Turkey:
Beyza Özsoy | bozsoy@kpmg.com
Celal Küpeli | ckupeli@kpmg.com