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title: "Discussion on \"Banks in Letters of Credit: Risks and Advantages in Foreign Trade\" | Hashnode"
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# [Banks in Letters of Credit: Risks and Advantages in Foreign Trade](https://evrenozmen.com.tr/banks-in-letters-of-credit-risks-and-advantages-in-foreign-trade?utm_source=hashnode&utm_medium=feed)

Banks in Letters of Credit: Risks and Advantages in Foreign Trade

Aug 26, 2025 · 114 min read · evrenozmen.com.tr  
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## Written by

[Evren Özmen, CPA / SMMM](https://hashnode.com/@Evren)

@Evren · Istanbul, Türkiye

  
[View profile](https://hashnode.com/@Evren)

Turkey Tax Advisor for Remote Workers, Freelancers & Foreign-Client Professionals

Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.

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