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					Turkey
Legal Provisions
Compiled by:


Embassy of Switzerland in Turkey
Ankara, August 2008[place, month year]




General Remarks

Turkey is a member of various international political, economical and military organisations including the Coun-
cil of Europe, the Organisation for Economic Co-operation and Development (OECD), the International Bank
for Reconstruction and Development (World Bank), International Monetary Fund (IMF), Black Sea Economic
Co-operation Zone (BSEC), Economic Co-operation Organisation (ECO), Southern-European Cooperative
Initiative (SECI), Organisation of Islamic Conference, the Islamic Development Bank, the Standing Committee
for Economic and Commercial Co-operation (COMCEC), the Islamic Centre for Development of Trade (ICDT)
and the North Atlantic Treaty Organisation (NATO).

Turkey has an association agreement with the European Union (EU), which foresees a full membership. The
Customs Union between Turkey and EU became effective on January 1, 1996. Turkey was granted candidate
status to the EU in December 1999. The Accession Partnership was approved by the EU Council in February
2001. On October 6, 2004, the EU Commission recommended to start negotiations with Turkey for full mem-
bership. As a result, in December 17, 2004, the European Council decided to start accession talks with Turkey
on October 3, 2005. The official negotiations have been started and the process covers 35 chapters in different
fields.

Turkey also signed a free trade agreement with the European Free Trade Association (EFTA) countries in
1991. In addition, Turkey finalised free trade agreements with many European, North African and Middle East
countries1.

The legal framework of the economic relations between Switzerland and Turkey are the following arrange-
ments:

      •   Trade Agreement (entered into force on 13.10.1930).

      •   Agreement on the Organisation of Commercial Exchange and Payments
          (entered into force on 28.03.1942).

      •   Agreement on the Reciprocal Promotion and Protection of Investment
          (entered into force on 03.03.1988).

      •   Free Trade Agreement EFTA-TURKEY (entered into force on 10.12.1991).



1
    Please visit www.dtm.gov.tr to see the final status of the free trade agreements.


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    •   Memorandum of Understanding of Joint Economic Commission (KEK)
        (signed on 06.02.2001).

    •   Memorandum of Understanding on High Level Commercial and Economical Consultation Between the
        Government of Republic of Turkey and the Government of Swiss Confederation (signed on
        28.01.2002).

    •   Agreement on the Avoidance of Double Taxation with Respect to Taxes on Income and Property. The
        agreement has been signed on May 20 in Bern. It is going to be in force after its ratification by both
        countries’ competent authorities by 2009.

Please refer to
    - Ministry of Foreign Affairs www.mfa.gov.tr for more information on the Turkish foreign policy,

    -   The Secretariat General for EU Affairs (www.abgs.gov.tr) and the Delegation of the European Com-
        mission to Turkey (www.avrupa.info.tr ) for the Turkey-EU relations.


Import Regime

Turkey revised its tariff regime substantially after signing the Customs Union agreement with the EU. Turkey
now applies common external tariff (CCT) of the EU for imports from third countries and imposes no duty and
fund on industrial products imported from the EU and the EFTA countries. Agricultural products are not in-
cluded in the Customs Union Agreement; however, processed agricultural goods are covered. Turkey also
harmonised its legislation in the textile and clothing sector in order to comply with the EU policies.

Turkey is a member of the GAAT/WTO and regulates its customs in line with the GATT requirements. Consis-
tent with WTO commitments, Turkey maintains high border protection on many agricultural goods and food
products.


The existing import regime has been in force since 2005. The Import Regime of 2005, reflecting both Turkey's
international rights and obligations and the country's economic needs, has been prepared by taking into ac-
count the agreement establishing the World Trade Organization (WTO), the Customs Union Agreement be-
tween Turkey and the European Union, the free trade agreements signed with various countries, the preferen-
tial treatments granted by Turkey to the least developed countries and some developing countries within the
framework of generalized system of preferences and also the specific needs and requirements of the agricul-
tural and industrial sectors.

The 2008 import regime indicates the rates of customs duties separately for countries and country groups and
the products are classified under the following list:

    -   Agricultural products (List I )
    -   Industrial products (List II )
    -   Processed agricultural products (List III )
    -   Fish and fishery products (List IV )
    -   Suspension list (List V )
    -   Civil Aircraft and Goods for Use in Civil Aircraft (List VI)


More information about Turkey’s import regime can be obtained from the web page of Undersecretariat of For-
eign Trade (UFT) (www.dtm.gov.tr). The import regime (and export regime) of Turkey is managed by this gov-
ernment body in coordination with the Undersecretariat of Customs (www.gumruk.gov.tr).


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Import Requirements and Documentation

Generally imports are unrestricted. Import licences are required, however, for some agricultural commodities
and chemicals. The government also requires certification that quality standards are met for importation of hu-
man and veterinary drugs and certain foodstuff. Import certificates are necessary for most products requiring
after-sales support, such as telecommunications, electronic equipment and vehicles.

The import permission certificates for agricultural goods, animals and animal goods are issued by the General
Directorate of Protection and Control under the Ministry of Agriculture and Rural Affairs (www.kkgm.gov.tr). The
certificates for pharmaceuticals and chemicals used to produce medicines and medical products are given by
the Ministry of Health (www.saglik.gov.tr). Import permits for products that requires after sales service are ob-
tained from the Ministry of Industry and Trade (www.sanayi.gov.tr). Precious metals (gold, silver, etc.) can only
be imported by the members of the Istanbul Gold Exchange (www.iab.gov.tr).

The documentation procedures follow the EU system. All commercial shipments must be accompanied by a
customs declaration form, a commercial invoice, a certificate of origin and a bill of lading or airway bill, depend-
ing on the shipment method. Two types of movement certificates are used; A.TR for the imports from the EU
countries and EUR.1 for the imports from the EFTA countries.

All packages, cases and bales must bear shipping marks, numbers, dimensions and the gross weight of the
merchandise. Packages and the bills of lading that are to be shipped through Turkey should be marked “in
transit”.

Inward Processing: A material can be temporarily imported to Turkey without duties and taxes if it is to be used
in the production of a product that is to be exported. The aim of the inward processing application is to enable
the exporters to supply materials for the production of their exports, without being subject to customs taxes
(including VAT). The maximum time for inward processing is 12 months. The permission is given by the UFT.

Temporary Importation Regime (TIR): The main principle of this regime is to allow the goods for use in Turkey
for a certain time period (3 to 24 months depending on the product type) and then re-export them. The goods
will not be subjected to any change except for the normal depreciation. The permission for TIR is assigned by
the General Directorate of Customs (www.gumruk.gov.tr).
ATA carnet is also used for goods temporarily imported into Turkey. With the carnet, goods like commercial
samples, goods intended for use at trade shows and exhibitions, professional equipment, etc. may be imported
without paying any duties and taxes. Carnets are valid for one year and may be used for multiple exits and
entries to countries that accept the Carnet.

Outward Processing: The main principle of the system is to allow goods that are in free-circulation to be ex-
ported out of Turkey for a processing operation. The goods when they come back to Turkey are released for
free circulation with total or partial relief from import duties. If the goods are processed when they are temporar-
ily exported, then customs duties are charged for the processed portion.

According to the Turkish Customs Regulations, imports of certain goods such as; narcotics, some dyes, gam-
bling machines and equipment, etc. are prohibited. Also, imports in the context of Vienna Convention on Pro-
tection of Ozone Layer and its protocols are prohibited. A list of prohibited or restricted products can be viewed
at www.gumruk.gov.tr.




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Currency Regulations

Turkey’s monetary unit the Turkish Lira (TL) was replaced by the New Turkish Lira (YTL) as of 01.01.2005 and
six zeros were dropped from TL (1 YTL = 1’000’000). The YTL is also fully convertible against other currencies.
Old TL banknotes were withdrawn from circulation as of 01.01.2006. The Central Bank converts them to new
banknotes for a period of 10 years.

The exchange rates are freely determined in the market, while the Central Bank might intervene in the market
through buying and selling large amounts in case of high volatility in the market. Banks authorised to deal in
foreign currencies may buy and sell at rates that are freely defined according to market conditions. Foreign
investors are free to convert and repatriate their Turkish lira profits.



Protection of Property Rights

Turkey continues to harmonise its legislation on property rights with the international standards on the way of
the EU membership. Important laws were enacted on protection of trademarks, industrial designs, pat-
ents/utility models and geographic indications. Further amendments regarding the existing laws were made to
be consistent with the standards of the WTO Agreement on Trade Related Aspects of Intellectual Property
Rights (TRIPS). The amendments to the Copyright Law were made in June 2001 to comply with the TRIPS.
The Patent Law was further amended in June 2004. A regulation on “Record and Registration of Intellectual
and Artistic Works” was published. The regulation on “Procedures and Principles for Banderol Applications”
was amended.

Regarding the pharmaceuticals, in general, the Ministry of Health provides protection for confidential test data
submitted in support of applications to market pharmaceutical products in Turkey. However, several bureau-
cratic procedures undermine protection for confidential test data. Data exclusivity is limited to original products
licensed in a European Customs Union country after January 1, 2001, for which no generic manufacturers had
applied for licenses in Turkey as of January 1, 2005. In addition, the term of exclusivity is limited to the duration
of the drug patent.

Overall Turkey has aligned its legislations with the EU regulation to a large extent. Although the administrative
capacity improved, it is still poor and effective enforcement of the legislation is overall insufficient. The legal
system in Turkey protects and facilitates acquisition and disposal of property rights. However, the fight against
infringement of laws is insufficient and functioning of the judicial system is slow. The counterfeiting and piracy
are still major concerns of trademark holders.

The responsible body in Turkey for the registration of patents, trade marks and copyrights is the Turkish Patent
Institute (TPI) (www.turkpatent.gov.tr). The TPI is 20th member of the European Patent Convention (EPC).

Patents can be registered by applying to the TPI directly or the Patent Co-operation Treaty (PCT). A patent
granted without full examination is valid for 7 years from the date of application. If a full examination is con-
ducted the patent is protected for 20 years. An invention that is protected by a patent must be used within 3
years from the date patent right has been announced.


A registered trade mark is protected for 10 years upon filling the application and is renewable for further ten-
year period. If a trade mark or a well-known brand is not used in Turkey for 5 consecutive years and the own-
ers gives no good reason for the lack of use, it looses its protection.




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Standards, Technical Rules, Labelling Regulations

Turkey has committed to align its standards for foreign trade with the European Union. For this aim, the Under-
secretariat of Foreign Trade-UFT (www.dtm.gov.tr), the official body for foreign trade regulations, has been
working for adaptation of the European Union industrial directives. As of today, Turkey has finalised the har-
monisation of more than twenty EU’s New Approach Directives and put into force the relevant technical regula-
tions in the domestic market.

Turkey is working to establish a market surveillance mechanism for imported goods that are covered by the EU
directives. However, the incomplete infrastructure of the ministries (the Ministry of Health, the Ministry of Agri-
culture and Rural Affairs and the Ministry of Industry and Trade) responsible for conducting market surveillance
does not allow an immediate implementation by those authorities. Therefore, the UFT and Turkish Standards
Institute (TSE) are the official bodies conducting inspection procedures at the import stage on behalf of the
relevant ministries.

The TSE, Turkish Cement Manufacturers’ Association and Turk Loydu have been recognised as notified bod-
ies in Turkey responsible for carrying out the conformity assessment procedures referred to in the applicable
New Approach directives.




Taxes

Turkey levies both direct and indirect taxes. The direct taxes are two-tiered corporate tax and individual income
tax. The indirect taxes consist of taxes on wealth and on expenditure. Taxes on wealth include inheritance and
gift taxes, motor vehicle tax and property tax. Taxes on expenditure include value-added tax (VAT), special
consumption taxes, banking and insurance transaction taxes and minor municipality taxes. The central gov-
ernment and the Ministry of Finance are authorised bodies to levy taxes. Local authorities can not impose in-
come taxes.

The government has reduced corporate tax rate and VAT for some product categories in recent years. The
most important taxes concerning foreign corporate investors in Turkey are as follows;

Corporate Income Tax (levied on business profits at 20%)
Dividend Withholding Tax (DWT) (applied at 10% if dividend is distributed)
Value Added Tax (VAT)
Bank and Insurance Transactions Tax (BITT) (5% of the transaction value)
Stamp Tax (0.15% to 0.75%)
Special Consumption Tax –ÖTV (6.7% - 84%)

The standard VAT rate is 18% but reduced rates are applied to different product categories (8% to textile
goods, basic foods, books and publications, hotel accommodation, 1% to financial leasing, used cars, agricul-
tural commodities and newspapers). The VAT can be deductible or refunded in some cases. In the case of
imports, the VAT that is paid can be offset against output VAT if the import transaction is directly related to the
business activity. The importer is responsible for paying the VAT. The VAT is calculated on a CIF basis plus
duty rate and any other applicable charges levied before the goods clear customs.

Taxpayers who delivered goods and/or services that fall within the scope of VAT-exempt categories (specifi-
cally exports, mining explorations, transport services and diplomatic exemptions) are allowed to deduct VAT
paid in the generation of such goods and services. Where such deduction is not possible, the subject tax can
be refunded later to the taxpayer.




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Special consumption tax (ÖTV) is also levied for certain goods on the delivery, first acquisition or imports of
different kinds of goods determined in different kinds of lists.

Capital goods, some raw materials, imports by government agencies and state owned enterprises and prod-
ucts for investments with incentive certificates are exempt from import fees.

In addition, a number of relieves and concessions are available to local companies importing goods to be used
in their exports under the inward processing certificate.

According to Turkish income tax law, Turkish individual taxation liability is based on the status of residency.
Resident individuals are deemed as full taxpayers and are taxed on their whole income. Non-residents are
liable to pay tax on Turkish-source income only. The principal taxes for individuals are income tax (15% to
35%), social security premium and stamp tax on payroll.

More information about Turkish tax system and recent news about applications as well as import fees can be
obtained by visiting www.vergiportali.com, www.maliye.gov.tr (Ministry of Finance) and www.gumruk.gov.tr .



Commercial Laws and Authorities

The business activities are subject to a number of laws and regulations managed by different authorities. Some
of the laws and responsible bodies from their applications that are important for commercial and business life in
Turkey are as follows:

The Foreign Investment Directorate under the Treasury is the responsible body for foreign investment related
issues (www.treasury.gov.tr). The Foreign Direct Investment Law known as No.6224, dated 1954, has been
replaced by a new law No.4875 in June 2003. According to the new law, permission and minimum foreign capi-
tal requirements have been abolished and a notification system has been established. Under the current appli-
cation, investment conditions for foreign investors have been substantially improved and now they are subject
to the same treatment as local investors. In addition, company establishment has been simplified for both lo-
cals ands foreigners by amendments made to the existing laws.

The Turkish law prohibits and sanctions unfair competition under the general scope of the Code of Obligations
and the Turkish Commercial Code and under special laws enacted specifically for this issue like the Law
No.3577, the Anti-dumping Law, and the Law on the protection of Competition. The antitrust law was enacted
at the end of 1994 (Law No. 4054) and it became operational in 1997 after the establishment of Competition
Authority (www.rekabet.gov.tr). The Consumer Protection Act came after Competition Act in 1995. The con-
sumer protection law is applied by the Competition and Consumer Protection Directorate in the Ministry of In-
dustry and Commerce.

The establishment law (No.5000) of the Turkish Patent Institute was revised and enacted in December 2003.
The Patents and Trademarks are governed by Decree Law No.551 and Decree Law No. 556, respectively,
since 1995.
Banks Act Law No.4389 is the governing law for all activities related to banking sector and the Banking Regula-
tion and Supervision Agency (BRSA) is the authority to ensure application of the Act (www.bddk.org.tr).

The Capital Market Board (www.spk.gov.tr) is the responsible body for the supervision and regulation of the
Turkish securities market. Istanbul Stock Exchange (www.imkb.gov.tr) was formally inaugurated at the end of
1985.

Electricity and gas market is regulated by the Energy Market Regulatory Authority-EPDK (www.emra.org.tr).
The Mining Board (Law No. 3213) in the Ministry of Energy and Natural Resources (www.energy.gov.tr) and



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Directorate General of Petroleum Affairs (Law No. 6326) are the governing authorities for activities in the field
of mining and petroleum. The amendment to the Petroleum Law has been enacted in January 2004.

The telecommunication industry is governed and supervised by the Telecommunication Board (Law No. 4502
and 4673). The related ministry for telecom is the Ministry of Transportation (www.ubak.gov.tr).

The Insurance Law No.7397 and the Financial Leasing Law No. 3226 govern the activities in these fields under
the responsibility of the Treasury.

The activities in manufacturing and agriculture sectors, regarding the type of activities to be performed, are
mainly governed by the Ministry of Industry and Commerce (www.sanayi.gov.tr), the Ministry of Environment
(www.cevre.gov.tr), the Ministry of Health (www.saglik.gov.tr), the Ministry of Public Works and Resettlement
(www.bayindirlik.gov.tr) and the Ministry of Agriculture and Rural Affairs (www.tarim.gov.tr). The tourism activi-
ties are supervised and encouraged by the Ministry of Tourism (www.turizm.gov.tr).

The Law No. 2872 is a special law for environmental protection that should be followed for imports and manu-
facturing operations. The Ministry of Health is the responsible government body for monitoring and taking nec-
essary actions.



Setting up Companies

Individuals or legal entities can set up companies in the form of joint stock (AŞ), limited (Ltd.), branch or part-
nership. There are no permission and/or approval and minimum capital requirements for foreign investors.
However, according to the local regulations, there is a minimum capital requirement for different type of com-
panies irrespective of investor’s nationality. The establishment of a liaison office is possible by a foreign inves-
tor, provided that it does not involve in any kind of commercial activity.

All companies must be registered with the Trade Registry Office and announcement at the Trade Registry Ga-
zette (to have more information about general steps to be followed to set up a company, please visit
www.treasury.gov.tr ).




Joint venture opportunities

It is possible to establish joint ventures between legal entities and/or individuals to complete a certain project in
a specified time according to a contract. One of the partners to a joint venture must be a company that is sub-
ject to corporation tax. Joint ventures are separately subject to corporation tax (if preferred), VAT and withhold-
ing tax, but they do not have legal personalities and therefore do not have ownership rights.

According to the new Foreign Investment Law, joint ventures, consortiums and other partnerships that do not
fall within the scope of any form of legal entity defined under Turkish Commercial Code can be established by
foreign investors but will be deemed as ordinary partnerships formed under the Code of Obligations.



Promotion of investment

The government provides investment incentives to eliminate economic imbalances between the regions, to
help capital build-up and create employment. Local and foreign investors are equally treated to benefit from all


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incentives. In order to qualify for investment incentives, the foreign investors must receive an incentive certifi-
cate from the General Directorate for Foreign Investments, the Undersecretariat of Treasury.

Generally, investment incentives can be classified as tax and non-tax incentives. The tax incentives consist of
custom duties and fees exemption, investment allowances, VAT exemption, stamp taxes and fees exemption,
whereas non-tax incentives include provision of land and credit from the investment incentives fund. A law en-
acted in February 2004 and amended in 2005 covers both types of incentives for 49 regions of the country
having per capita income less than $1’500.

An investment support and promotion agency has been created in August 2006 to attract foreign investors to
Turkey and to support new investors throughout the establishment process (www.invest.gov.tr ).

The acquisition of real estate by foreign-owned corporate entities registered under the Turkish law is also pos-
sible. A new legislation re-regulating property sales to foreigners has been approved by the parliament in July
2008. According to the new law, foreigners and foreign foundations will be able to own up to 10 percent of land
within a building scheme


Free Trade Zones

There are 21 Free Trade Zones (FTZ) in Turkey. The free zones in Istanbul, Mediterranean and Aegean shores
are the most active ones compared to the others and they cover around 80% of total business volume of all the
FTZs. In general, all kind of activities can be performed in free zones such as manufacturing, storing, packag-
ing, general trading, banking and insurance. All fields of activities are open to local and foreign companies and
they may benefit equally from the incentives granted in FTZ.

Turkey had a very attractive application of FTZ and extensive intensive had been given to investors. However,
the pressures of the EU and the IMF forced the government to amend the FTD Law in 2004. Through the ad-
justments introduced, free zones have been included in the Turkish Tax Legislation. The income acquired from
operations carried out in the region have become subject to income tax, and the tax advantages that are cur-
rently benefited from have been limited to a certain period to protect current investors.

Accordingly, the income to be acquired from free zones by those liable that have obtained licence of activity to
operate in free zones as of 06.02.2004, have been included in the scope as of the date this article has come
into effect, being restricted with the period stipulated in the licence of activity, has been excluded from income
or corporate tax, and again the wages paid to personnel working have been excluded from income tax by the
date written on the licence of activity and at any rate, by 31.12.2008.

However, the earnings generated from the sales of the goods produced in the free zones by the real or legal
persons who obtained a production licence on 06.02.2004 or after, are exempted from the income or corporate
taxes until the end of the taxation period of the year Turkey becomes full member of the EU.

More information about the FTZs can be viewed at www.dtm.gov.tr.



Technology Development Regions

There is special law (Law No. 4691) concerning establishment of Technology Development Zones (techno-
parks) which grants significant advantages to investors who will carry out research and development activities
in the science and technology fields. The state also supports research and development activities either
through reimbursement or providing subsidies.




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A new Research and Development law came into effect as of April 2008, to encourage R&D activities of com-
panies by means of some tax exemptions and incentives.



Entry Conditions, Work Permits, Residence Permits, Labour Law

A valid passport is required to enter the country. Visa requirement and validity period would differ for various
countries. Swiss citizens holding ordinary passport are exempt from visa for the first three months of their stay.
More information on visa can be obtained from the web page of the Ministry of Foreign Affairs
(www.mfa.gov.tr).

Foreign nationals to be employed in Turkey need work permit to work and reside in Turkey. Work permits are
granted by the Ministry of Labour (www.calisma.gov.tr). A foreign individual should have qualifications that are
not available in the local labour market in order to secure a work permit.

After obtaining a work permit, the individual should apply to the Turkish Embassy in the home country in order
to have a working visa. After receiving working visa, the residence permit application is submitted to the Minis-
try of Internal Affairs (www.icisleri.gov.tr) together with the work permit and working visa. The annoying bu-
reaucratic procedures, however, make all the process difficult.
There are no special restrictions on freedom of movement within Turkey for foreigners, but they must carry
their residence permits at all times.

Turkey has signed many international Labour Organisation (ILO) conventions protecting workers’ rights. The
new labour law (No: 4857) has made important alterations to the previous law in order to be in conformity with
international regulations of the ILO and the EU.



Procedures for Collecting Payment

There are factoring companies operating in the financial market for collecting payments
(www.fakoringdernegi.org.tr ).



Sources of information and useful links


Undersecretariat of Treasury
Inönü Bul., Emek Mevkii Ankara - Turkey
Phone : 90-312-204 60 00
Fax : 90-312-212 89 16
Web site: www.treasury.gov.tr ; www.invest.gov.tr


Undersecretariat of Foreign Trade
Inönü Bul., Emek Mevkii Ankara – Turkey
Phone : 90-312-204 60 00
Fax : 90-312-212 16 22
Web site: www.foreigntrade.gov.tr




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Export Promotion Centre
Mithatpasa Cad. No:60 Ankara-Turkey
Phone : 90-312-417 22 23
Fax : 90-312-417 22 33
Web site: www.igeme.org.tr


The Central Bank of the Republic of Turkey
İstiklal Cad. No : 10 Ulus/Ankara -Turkey
Phone : 90-312-310 36 46
Fax : 90-312-310 74 34
Web site: www.tcmb.gov.tr


State Planning Organisation
Necatibey Cad. No : 110 Ankara - Turkey
Phone : 90-312-230 87 20
Fax : 90-312-230 97 33
Web site: www.dpt.gov.tr


Capital Market Board
Bahriye Üçok Cad. No : 13 Ankara - Turkey
Phone : 90-312-212 62 80
Fax : 90-312-222 40 46
Web site: www.spk.gov.tr

Istanbul Stock Exchange
IMKB İstinye 80860 İstanbul - Turkey
Phone : 90-212-298 21 00
Fax : 90-212-298 25 00
Web site: www.imkb.gov.tr


Privatization Administration
Ziya Gökalp Cad. No:80 Kurtuluş 06600 Ankara - Turkey
Phone : 90-312-430 45 60
Fax : 90-312-435 93 42
Web site: www.oib.gov.tr

Union of Chambers of Commerce, Industry, Maritime Trade And Commodity   Exchanges of Turkey
(TOBB)
Atatürk Bulvari No. 149 Ankara - Turkey
Phone : 90-312-417 77 00
Fax : 90-312-418 32 68
Web site: www.tobb.org.tr




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The Undersecretariat General for European Union Affairs
Eskişehir Yolu. 9. Km. 06520 Ankara- Turkey
Phone : 90- 312-285 77 20
Fax : 90- 312-286 04 08
Web site : www.abgs.gov.tr


Turkish Statistical Institute (TUIK)
Necatibey Cad. Ankara - Turkey
Phone : 90-312-417 64 40
Fax : 90-312-425 33 87
Web site: www.tuik.gov.tr


Turkish Competition Authority
Bilkent Plaza B3 Blok PK: 06530 Bilkent Ankara/ Turkey
Phone: 90-312- 266 69 69
Fax      : 90-312- 266 79 20
Web site: www.rekabet.gov.tr


Turkish Standards Institution (TSE)
Necatibey Cad. No. 112 Ankara - Turkey
Phone : 90-312-417 00 20
Fax: 90-312-425 43 99
Web site: www.tse.org.tr


Small and Medium Industry Development Organisation (KOSGEB)
MKEK Genel Müdürlüğü Tandoğan Ankara - Turkey
Phone : 90-312-212 81 41
Fax : 90-312-212 25 08
Web site: www.kosgeb.gov.tr


Undersecretariat of Customs
Eski Maliye Bakanlığı Binası, Kat : 2 Hükümet Meydanı, Ulus, Ankara - Turkey
Phone : 90-312-311 12 52
Fax : 90-312-310 22 14
Web site: www.gumruk.gov.tr

TUSIAD-Turkish Industrialists' and Businessmen's Association
Mesrutiyet Caddesi No. 74 Tepebası, İstanbul-Turkey
Phone : 90-212-249 19 29
Fax: 90-212-249 13 50
Web site: www.tusiad.org.tr




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YASED-International Investors Association
Barbaros Bul. Murbasan Sok. Koza Is Mer. B Blok/Kat 1 Besiktas, Istanbul - Turkey
Phone : 90-212-272 50 94
Fax: : 90-212-274 66 64
Web site: www.yased.org.tr


Ministry of Foreign Affairs
T.C. Dışişleri Bakanlığı, Ankara - Turkey
Phone : 90-312-287 25 55
Fax : 90-312-287 16 83
Web site: www.mfa.gov.tr


Ministry of Industry and Commerce
T.C. Sanayi ve Ticaret Bakanligi Ankara - Turkey
Phone : 90-312-231 72 80
Fax : 90-312-286 53 25
Web site: www.sanayi.gov.tr


Ministry of Energy and Natural Resources
T.C. Enerji ve Tabii Kaynaklar Bakanlığı, Ankara - Turkey
Phone : 90-312-212 64 20
Fax : 90-312-222 94 05
Web site: www.enerji.gov.tr


Ministry of Transportation
T.C. Ulastırma Bakanlığı, Ankara - Turkey
Phone : 90-312-212 67 30

Fax : 90-312-212 49 00
Web site: www.ulastirma.gov.tr


Ministry of Finance
T.C. Maliye Bakanlığı Ankara - Turkey
Phone : 90-312-419 12 00
Fax : 90-312-425 00 58
Web site: www.maliye.gov.tr


Ministry of Tourism
T.C. Turizm Bakanlığı, Ankara - Turkey
Phone : 90-312-212 83 00
Fax : 90-312-212 83 91
Web site: www.turizm.gov.tr




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Ministry of Labour and Social Security
Inonu Bulvarı No:42 Emek Ankara/ Turkey
Phone: 90-312-212 97 00
Fax: 90-312- 212 19 63
Web site: www.calisma.gov.tr

PricewaterhouseCoopers Turkey
Büyükdere cad. No. 111 Kat.2-5
34394 Gayrettepe/Istanbul
Phone: 90-212-355 58 58
Fax: 90-212-355 58 50
Web site: www.pwc.com/tr

Ernst & Young Turkey
Kuzey Y.M.M. A.S.
Büyükdere Cad. Beytem Plaza No.22 K.2-8
34381 Sisli/Istanbul
Phone: 90-212-315 30 00
Fax:90-212-234 10 67
Web site: www.ey.com
www.vergidegundem.com




Date                         : July 2008

Author                       : Levent Durukan, Commercial Attaché

Author’s address             : Embassy of Switzerland
                               Atatürk Bulvari 247
                               06692 Kavaklidere-Ankara-Turkey
                               Tel:+90-312 467 55 55/318
                               Fax:+90-312 467 11 99
                               E-mail: levent.durukan@eda.admin.ch
                               Embassy web: www.eda.admin.ch/turkey



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