Turkey's Revenue Administration has issued an announcement on the draft forms for the Global Minimum Supplementary Corporate Tax, which is Turkey's implementation of the Pillar 2 top-up tax under the income inclusion rule (IIR) and undertaxed profits rule (UTPR), as well as the related notification and the GloBE Information Return (GIR). The IIR applies for accounting periods beginning on or after 1 January 2024, while the UTPR applies for accounting periods beginning on or after 1 January 2…