02.06.2021
Payments made for the procurement of consultancy and training services to companies abroad must be considered as self-employment payments and a corporate tax deduction of 20% must be made from the payments made.
In double taxation agreements, if the self-employment activity is usually carried out in Turkey through a workplace or a permanent representative or the personnel of the non-resident taxpayer institution stays in Turkey for more than 6 months, taxation right will be in Turkey. Otherwise, there is no question of withholding tax in Turkey.
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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