5.1 Foreign Direct Investment Law
- Compliance with International Standards: The Foreign Direct Investment Law No. 4875 simplifies the investment legislation, providing a secure environment at international standards for all global investors.
- Equal Treatment and Protection of Rights: By replacing bureaucratic approval mechanisms with a notification-based system, the law legally safeguards investment freedom, domestic-foreign equality, guarantees against expropriation, and the employment of expatriate personnel.
5.2 Bilateral Investment Treaties (BITs)
- Bilateral Agreements with 98 Countries: Turkey has signed agreements with 98 countries worldwide to foster bilateral investment relations and guarantee investor rights.
- 86 Agreements in Force: Following the completion of the integration processes of international treaties into domestic law (dualist system), 86 of these agreements have officially entered into force, clearing the path for international arbitration.
5.3 Prevention of Double Taxation Treaties
- Tax Protection with 86 Countries: Thanks to treaties signed with 86 countries globally, Turkey prevents investors from being taxed on the same income in two different jurisdictions.
- Expanding Tax Network: This competitive mechanism, which allows taxes paid in one country to be offset in another, continuously expands as new countries are added to the network.
5.4 Social Security Agreements
- Ease of Mobility with 34 Countries: Social security agreements have been enacted with 34 countries to facilitate the transition of foreign experts and employees between nations while preventing any loss of rights.
- Employment Assurance: As the volume of foreign direct investment expands, the number of these partnerships supporting international labor mobility continues to grow.
5.5 International Tax Competitiveness
- Low Tax Burden: By adopting globally competitive fiscal policies, Turkey minimizes the cost burden placed on multinational corporations and entrepreneurs.
- Evaluation Across 5 Main Categories: Corporate tax, consumption taxes, property taxes, individual taxes, and international tax rules are structured within a balanced framework.