Important Announcement Regarding Pillar One-Amount B

The Revenue Administration announced on 8.03.2025 that the Amount B regulation developed within the scope of Pillar One will not be applied for the accounting periods starting in 2025.

The first phase of the work on Amount B, which is included in Pillar One, the first pillar of the Two Pillar Approach developed by the Inclusive Framework within the scope of the OECD (Organization for Economic Cooperation and Development)/G20 BEPS (Base Erosion and Profit Shifting) Project, was completed with a Report published on the OECD website on February 19, 2024 and included in the “OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations”.