Suretyship is a kind of security commonly used in business transactions in order to protect creditors from damages providing that debtor fails to fulfill obligations.

"General Communiqué No 4 on Disguised Profit Distribution by Way of Transfer Pricing" Has Been Published Regarding the Postponement of the Deadline for the Notification Filing and the Country-by-Country

The Communiqué on Amending the Corporate Tax General Communiqué Serial No. 21 was published in the Official Gazette No. 32119 on March 1, 2023.

Companies in Turkey must now make information disclosures to the Central Bank when their foreign currency loans and foreign exchange loans (either from Turkey and abroad) amount to $15 million or more.

Turkish Commercial Code numbered 6102 introduces significant provisions regarding good management and internal and independent audit that are to be applied to capital stock companies.

The Digital Transformation Office of the Presidency of the Republic of Turkey ("DTO") has published the Guidelines on Information and Communication Security Audits ("Audit Guidelines") on 27 October 2021.

The Turkish Commercial Code No. 6102 ("Code") stipulates that a joint-stock company shall be managed and represented by the board of directors.

According to the Presidential Decree No. 6434, published in the Official Gazette No. 32029 on November 30, 2022; it has been decided to put into effect the Decision on the Determination of the Companies Subject to Independent Audit, ...

The Regulation on Internal Systems of Insurance and Private Pension Sectors and the scope of liabilities regarding internal systems are revised to include special institutions operating in the insurance and private pension sectors ...

The explosion seen in the use of project finance techniques all around the world in the late 1980s and 1990s, has meant people are tempted to regard the financing of projects on a limited or non-recourse basis, as a relatively novel concept. This is far from true.

With the publication of the Regulation on Sustainability Auditing, in the Official Gazette dated January 17, 2025, and numbered 32785, one more legislative effort has been added on sustainability, which have gained momentum over the past five years.

The Regulation on the Working Procedure and Principles of Internal Auditors which entered into force by being published in the Official Gazette dated 12.07.2006 and numbered 26226 was amended by the Regulation Amending the Regulation on the Working Procedure and Principles of Internal Auditors published in the Official Gazette dated 07.02.2013 and numbered 28552.

With the amendment published in the Official Gazette dated 17 March 2026, the criteria for being subject to independent audit have been substantially revised.

As per the amendments made to Article 35/A of the Capital Markets Law (the "CML"), the Capital Markets Board (the "Board") published the Draft Communiqué on Crowdfunding numbered III-35/A.2...

Anayasa Mahkemesi, vergi yargılamasında mevcut olan içtihat farklılıklarının makul süre içerisinde giderilememiş olması sebebiyle başvurucunun adil yargılanma hakkının ihlal edildiğine hükmetmiştir.

President Decree on the Amendment of the Decision on Disguised Profit Distribution Through Transfer Pricing entered into force after being published in the Official Gazette dated February 25, 2020 and numbered 31050.

Bilindiği üzere, 29 Ocak 2022 tarih ve 31734 sayılı Resmî Gazete'de yayımlanan 7352 sayılı Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda Değişiklik Yapılmasına Dair...

The Principle Decision No. i-SPK.35/B.2 (dated 08/05/2025 and numbered 30/846) ("Principle Decision"), published on 8 May 2025, entered into force to be implemented during periodic audits...