Multinational Enterprises operating in Tüurkiyey and abroad whose turnover is over 750 Million EUR are subject to the Global Minimum Corporate Tax (GMCT).

These companies have to pay corporate income tax by not less thanat least 15% in what country their headquarters is present.

If they pay corporate income tax less than 15%, the difference has to be paitd to tax authority.

These companies have to pay corporate income tax by not less than 15% in whatthe country their headquarters is present.located.

If they pay corporate income tax less than 15%, the difference has to be paitd to the tax authority.

If a company whose headquarters based in Turkey, but operating abroad, this company is also is subject to GMCT.

Multinational Eenterprises operating in Türkiye and abroad whose turnover is over 750 Mmillion EUReuros are subject to Global Minimum Corporate Tax (GMCT).

These companies have to pay at least 15% corporate income tax by not less than 15% in whatin the country their headquarters is present.

If they pay corporate income tax less than 15%, the difference has to be paitd to a tax authority.

If a company whose headquarters is based in Turkey operatinges abroad, this company also is subject to GMCT.

These companies have to pay corporate income tax by not less than 15% inof whatever country their headquarters is presentlocated.

If they pay a corporate income tax less than 15%, the difference has to be paitd to the tax authority.

Alternately, you can omit the reiteration of the corporate tax by simply saying: "If they pay less than 15%, the difference has to be paid to the tax authority". You can also use "must" instead of "has to" as well. "Must" has a much more authoritative tone.

If a company whose headquarters is based in Tuürkeyiye is operating abroad, this companyey are also is subjected to GMCT.