\u76ee\u6b21<\/p>
- 0.1<\/span> Case\u2461: In Case a Foreign Company Conducts Commercial Activities in Turkey without Having an Activity Base<\/a><\/li><\/ul><\/li>
- 1<\/span> \uff5e▶YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n
Case<\/u>\u2461<\/u>: <\/u>In Case a Foreign<\/u> Company Conducts Commercial Activities in Turkey without Having an Activity Base<\/u><\/span><\/h3>\n
Please let me explain the risks and points when a foreign company such as a parent company or an overseas subsidiary in abroad conducts commercial activities in Turkey by referring to the below figure.<\/p>\n
![\"\"](\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/01\/2075fc7f7e4c6666f805106624c6963d.png?resize=613%2C187&ssl=1\")
<\/p>\nWhen a foreign company conducts commercial activities in Turkey, one of concerns to be considered is PE Risk. As mentioned in the previous blog last week, even if a foreign company does not actually have an activity base in Turkey, PE Risk always exists when a business traveler stays in Turkey for a long time and engages in business-related activities. As an example, let\u2019s consider the scheme in which a foreign company procures goods from a Turkish company (Company A) and sells those to another company in Turkey (Company B). If the foreign company rents a warehouse in Turkey for a certain period of time or longer in procuring goods, it is possible that tax authority determines it as PE in Turkey.<\/p>\n
In addition, there is also a point to note from the perspective of VAT. Should there be an activity base, it can be registered to VAT in Turkey. As a result, it is possible to offset between the input VAT generated when procuring products from Company A and output VAT charged together with selling price when selling products to Company B and the gap amount will be declared in a monthly basis. On the other hand, since a foreign company is not allowed to perform VAT registration in Turkey, Company B which the products are sold to needs to calculate the output VAT on behalf of the foreign company, which will unlikely be welcomed from Company B\u2019s viewpoint. Furthermore, it is highly possible that the company\u2019s burden on VAT will significantly increase because the input VAT paid when procuring goods from Company A is not allowed to be offset with the mentioned output VAT.<\/p>\n
<\/p>\n
As mentioned above, involvement to the commercial activity by a foreign company without setting up an activity base in Turkey might bring some risks and concerns as well as increasing the tax burden even in the same commercia scheme in some cases. Therefore, it is surely better to clarify the potential risks and concerns prior to actually undertaking the business development.<\/p>\n
<\/p>\n
That is all for this week.<\/p>\n
We offer free meeting (online\/offline) regarding establishment and business development in Turkey.<\/p>\n
If you have any question other than the above topic, please do not hesitate to contact us.<\/p>\n
<\/p>\n
Thank you very much for your time to read until the end.<\/p>\n
\n\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/span><\/h2>\n
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\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n - 1<\/span> \uff5e▶YouTuber\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/a><\/li><\/ul><\/div>\n