Turkish tax statutes set the frame; the Ministry of Treasury and Finance then issues a tebliğ (communiqué) with the working detail — evidence standards, filing mechanics, definitional edges. For Law 7582 the communiqué must still settle how the three-year lookback is proven, how the exemption is claimed, and how remote work performed in Türkiye is sourced. Until it lands, careful over-documentation is the rational posture.
Implementing communiqué
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