Ultra-nationalist candidate Sinan Ogan may be Turkey's “kingmaker” despite placing third in presidential elections, in which Recep Tayyip Erdogan gained a narrow lead over rival Kemal Kilicdaroglu.
Mr Ogan captured a surprising 5 per cent of the vote.
Mr Erdogan and Mr Kilicdaroglu will contest a run-off vote on May 28.
But who is Mr Ogan and what does he want? Here is what we know so far.
Who is Sinan Ogan?
Born to an Azerbaijani family in the small Turkish town of Melekli in 1967, Mr Ogan is the son of a farmer and the youngest in his family.
He completed his primary and secondary school education in the city of Igdir before studying business administration at Marmara University. He earned a master's degree in financial law in 1992.
In 2009, he was awarded a doctorate in international relations and political science by Moscow State University of International Relations.
During his youth, he was heavily active in politics, organising rallies and events to protest against the Soviets' massacre of civilians in Azerbaijan's capital Baku on January 20, 1990, now commemorated as Black January.
In 2011, he became a member of parliament after the Nationalist Movement Party won in local elections.
What party does he belong to?
Today, Mr Ogan represents nationalist, anti-refugee ideals, often claiming that Syrian refugees represent a national security threat to Turkey.
He is a member of the four-party right-wing Ancestral Alliance, which was established in March this year.
What is Ogan's role in Turkey's election?
In an interview with Reuters, Mr Ogan said he would back Mr Kilicdaroglu in run-offs if the second-placed candidate ruled out concessions to the Peoples' Democratic Party (HDP) pro-Kurdish party.
The left-wing HDP is accused of supporting Kurdish militias, a claim it rejects.
Turkey considers the Kurdistan Workers’ Party, or PKK, to be a terrorist group.
Mr Ogan has said he would not back any candidate “who doesn’t keep a distance with the terror organisation”.
The 2.8 million people who voted for Mr Ogan in the first round of elections could be crucial to the winning candidate in the run-offs.
Turkey's presidential election voting — in pictures
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1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
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7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
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9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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