02.06.2021 

Announcement and advertisement services received for the purpose of promoting a company abroad, rather than having direct announcement and advertisements published, in case of self-employment activities such as advertisement design, implementation, strategic planning, media planning and media strategy, corporate tax withholding must be made on the payments made to organizations abroad in return for these services.

If there is a double taxation avoidance agreement between the country of payment and the Republic of Turkey, the issue must be evaluated separately in terms of the provisions of the aforementioned agreement.

Moreover, if a commercial film is prepared to be used in Turkey by a company abroad, a tax deduction will be made on the payments to be made within the same framework.


Source: Revenue Administration of Republic of Turkey – Translated by Karen Audit – The rights of this translation belong to KarenAudit and unauthorized use is prohibited.
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