The Turkish government has published a draft law containing tax changes for 2021. With respect to the proposed corporate tax rate cut reported earlier, the draft law amends the Corporate Income Tax Law to authorize the Turkish president to reduce the standard corporate tax rate by up to 5 percentage points (as low as 15%). In addition, the draft law provides for the introduction of a reduced corporate tax rate of 2% that would apply for five years for companies that list at least 20% of the …