Turkey's Revenue Administration has reportedly presented draft legislation that includes measures for the implementation of the Pillar 2 global minimum tax. The global minimum tax will be in line with the GloBE rules approved by the BEPS Inclusive Framework and apply for fiscal years beginning on or after 1 January 2024, with initial returns due in 2025. The draft legislation also includes measures for a domestic minimum tax for both individuals and companies, as well as measures to amend or repeal current tax exemptions. The draft legislation is expected to be submitted during the next session of parliament which begins...