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Post by account_disabled on Mar 16, 2024 2:24:34 GMT -8
The removing the obligation of the cooperative board of directors to submit the names and signatures of the persons authorized to represent the cooperative and the notarized copy of the decisions based on this authority to the trade registry and notifying the names and signatures of the authorized persons to the trade registry and the decisions based on this authority were authorized in the trade registry directorate. The practice of certifying personnel has been implemented. Accounting Procedures of Cooperatives Will Be Determined Within the Framework of Turkish Commercial Laws Effective Date . With the amendment B TO B Database made in the th article of the Cooperatives Law it has been determined that the provisions of the Turkish Commercial Code will apply to the accounting procedures and books to be kept by cooperatives cooperative unions cooperative central unions and the Turkish National Cooperative Union. The Decision on Implicit Profit Distribution through Transfer Pricing which was put into effect by the Decision of the Council of Ministers No. dated . was amended in accordance with the Presidential Decree No. dated February and Article of the Corporate Tax Law No. . With this decision basically Changes have been made to the definition of related party. Within the scope of the triple transfer pricing documentation adopted within the scope of OECD BEPS in addition to the local transfer pricing report localfile general report masterfile and countrybased report CbCR obligations have been introduced.
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