Aykut OzkanChartered Certified Accountant
Clear explanations for complex topics.
Read original guides on tax, finance, technology companies and international business models here, alongside the complete selection from my personal Medium archive.
Featured articles.
Crypto assets and tax: Dubai's move towards global leadership
An assessment of Dubai's use of tax policy as a competitive tool in the crypto economy.
Read on Medium ↗
Dubai's Crypto Tax Horizon: A Global Financial Power Play
A concise English analysis of Dubai's tax position in the global crypto economy.
Read on Medium ↗
E-invoicing and e-ledgers in 2025: What businesses need to prepare
The key steps businesses should take when moving to electronic documents and ledgers.
Read on Medium ↗New guides.
Practical guides with original headings and explanations, prepared with reference to official sources.
Reading global tax planning: Where is the profit, and where is the value?
An independent assessment inspired by the Microsoft debate, explaining how to read country-by-country reports, transfer pricing and intellectual property structures.
The 20-year foreign-income exemption for people moving to Turkey
A clear roadmap to who may use Income Tax Law Article 20/D, which income it covers and the records needed to support it.
Protecting trade secrets: From contracts to information security
A guide to protecting customer lists, pricing models, source code and business plans through measurable controls, not just confidentiality clauses.
Remote work in Technoparks: A 2026 payroll and records checklist
A practical note on tracking time spent outside the zone for incentive purposes through staff eligibility, project links and timesheets.
The 2026 incentive map for mobile app businesses
A guide showing how the individual exemption, service exports, Technoparks and Ministry of Trade support apply to different app-development business models.
Does moving abroad automatically end your tax connection with Turkey?
A relocation guide looking beyond an address change to tax residence, the center of vital interests and double taxation treaties.
Tax and incentive decisions when setting up a game studio
Key decisions for a new gaming company, from business structure and intellectual property to platform revenue and export support.
Taxation of US-source income in Turkey
A guide to income classification and foreign tax credits for Turkish residents receiving US employment income, freelance fees, dividends or sales revenue.
The 100% profit deduction for software service exports in 2026
A note explaining the scope of the deduction increased to 100% by Decision No. 11257, covering the customer, place of use, collection and profit calculation.
Choosing tax incentives for software companies in 2026
A business-model-led comparison of Technopark, service-export, R&D and investment support options.
A tax roadmap for remote professionals serving overseas businesses
A guide bringing together contractual status, registration, VAT, social security and foreign-currency receipts for people working from Turkey for foreign companies.
Limited or joint-stock company? A founder's decision guide
A comparison going beyond formation costs to ownership, share transfers, management, investment and liability for public debts.
Exemption certificates and bank accounts for mobile app income
The steps and limits of the special regime available to individual app developers up to the TRY 5.3 million threshold in 2026.
Does forming a company abroad eliminate tax in Turkey?
A decision guide for Turkish residents forming foreign companies, covering place of management, permanent establishments, transfer pricing and profit distributions.
Asset repatriation 2026-2027: Seven questions before applying
A cautious decision guide considering source, timing, bank flows and accounting records together when domestic or foreign assets are to be declared.
The Article 20/D certificate: Preparing your file before relocation
A step-by-step guide to timing, previous residence, income source and documentary consistency for individuals newly settling in Turkey.
The tax map for dropshipping, Amazon FBA and platform income
A practical guide separating business profits, intermediary services, VAT, customs and collection flows for platform-based sellers.
Udemy and digital education income: Exemption or business profit?
A checklist for course creators covering platform receipts, the social-content exemption, bank accounts, thresholds and prior-period risks.
Forming a company in Turkey from abroad: A 2026 roadmap
Business structure, document authentication, MERSIS, capital, banking and post-incorporation compliance for foreign individuals and companies.
Employment income in 2026: Who should review their filing obligation?
A clear guide to filing thresholds, employer ordering, foreign salary and withholding documents for income from one or several employers.
Ten company tax risks: Red flags at the monthly close
Turn uninvoiced receipts, shareholder accounts, expense documents, cash, inventory, related-party and e-document errors into monthly controls.
Tax for artists: Distinguishing works, performances and royalties
Classify royalties, stage fees, sponsorships, platforms and overseas income for musicians, actors, visual artists and content creators.
The 2026 tax agenda: An annual closing plan for business owners
A practical plan combining monthly closing, provisional tax, annual returns and management reporting in one calendar instead of memorizing deadlines.
Automatic exchange of financial account information: Connecting the records
Align residence, account ownership, controlling-person information and tax returns for foreign bank and investment accounts.
Tracking US shares in Turkey: Gains, dividends and exchange effects
Separate disposal gains, dividends, foreign withholding, Turkish-lira calculations and record retention for Turkish residents trading US stocks.
University and education expense deductions: A document review
A clear guide to domestic expenditure, income limits, eligible family members and documentation when deducting education expenses in a tax return.
Starting a sole-trader business while employed: Managing the overlap
A starting guide covering employment contracts, competition, social security status, income tax, expenses and time management together.
Reducing tax lawfully: Record quality before deductions
A sustainable planning guide distinguishing expense, depreciation, incentive, business-structure and timing decisions from aggressive schemes.
General health insurance debt after moving abroad: A correction roadmap
Prepare a GSS debt objection or correction by comparing foreign residence, address, insurance and means-test records.
What happens when the social-content exemption threshold is exceeded?
Annual revenue monitoring, bank withholding, returns, tax credits and records for subsequent periods under Article 20/B.
Renting a shareholder's car to the company: Contract, withholding and expense limits
Rent, arm's-length pricing, withholding, VAT, expense restrictions and documentation when a company uses an individual's vehicle.
Starting a software company in 2026: From product to tax model
A pre-incorporation checklist combining structure, revenue model, intellectual property, service exports, VAT and incentive selection.
Crypto assets and asset repatriation: The trail from wallet to bank
Analyze crypto assets through eligibility, valuation, exchange and wallet history, and evidence of conversion into conventional currency.
How to obtain a tax residence certificate, and what it proves
Applications, periods, income types, countries and treaty use when a foreign customer or platform requests a residence certificate.
Preparing for Eximbank finance as a remote-service exporter
How service-export companies can prepare foreign-currency income, contracts, invoices, financial statements and risk records before applying for credit.
OpenAI, Claude, AWS and cloud invoices: Withholding and VAT checks
Analyze service classification, contracts, reverse-charge VAT and withholding on foreign software, cloud, AI and licence payments.
Foreign income for designers: From contract to collection
Business setup, service exports, VAT, intellectual property and collection conditions for graphic, product, interface and industrial design services.
When does a sole trader need chamber of commerce registration?
A practical pre-formation guide to merchant versus tradesperson status, activities, registries, chambers and business names.
Is a sole trader less risky? The hidden controls behind simplicity
Balance easy formation against unlimited personal liability, progressive tax, personal accounts and record discipline.
Mobile app income in Technoparks: Linking projects, sales and exemptions
Connect app-store, advertising, subscription and corporate licensing income to approved projects and financial records.
All my Medium articles.
7 publications · Turkish and English
Titles and descriptions are presented in English. TR / EN indicates the language of the original article on Medium.
Crypto assets and tax: Dubai's move towards global leadership
An assessment of Dubai's use of tax policy as a competitive tool in the crypto economy.
Dubai's Crypto Tax Horizon: A Global Financial Power Play
A concise English analysis of Dubai's tax position in the global crypto economy.
E-invoicing and e-ledgers in 2025: What businesses need to prepare
The key steps businesses should take when moving to electronic documents and ledgers.
Law No. 7555 and amendments to other laws
An overview of the changes introduced by Law No. 7555 from an accounting and tax perspective.
Global money markets: Who is really creating money?
An assessment of money creation and the roles of central and commercial banks.
Global Money Markets: Who's Really Printing Money?
An English exploration of how money is created and distributed in modern financial systems.
Inflation adjustment in 2025 and its effects
How inflation adjustment affects financial statements, taxable income and business decisions.