The Turkish Revenue Administration has announced the publication of a communiqué amending General Communiqué No. 1 on Transfer Pricing. The main amendment is to align the deadline for submitting CbC notifications in General Communiqué No. 1 with Presidential Decision No. 8956 of 14 September 2024. As previously reported, Presidential Decision No. 8956 provided that the deadline for submitting CbC notifications is within 6 months following the end of the reporting fiscal year, instead of by the end of June of the year following the reporting year. In addition to aligning the relevant provision of General Communiqué No. 1, a new...