Rule
TRNC tax law's domestic analogue to 'permanent establishment' is 'işyeri' (place of business, explicitly including a construction site) or 'daimi temsilci' (permanent representative) — the presence of either brings a foreign company into ordinary corporate-tax self-assessment rather than final withholding.[1]
Exceptions
- The precise threshold for what makes a representative 'daimi' (permanent) was not independently confirmed from a specific article.
Applies to
- Who:
- Investors · Company shareholders