If a business in the USA is only purchasing goods or commercial items on behalf of your enterprise in Türkiye (not selling, etc.), no profit will be attributed to this enterprise in Türkiye due to this business. The enterprise will not be taxed in the USA because of this business. However, the income from goods and commercial items purchased through this business is subject to tax in Türkiye where your enterprise is located.

A person other than an individual or a company

Individual

Company