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  • Article

    Turkey Updates Independent Auditors' Obligation To Address Key Issues, Plus Rules For Agreements And Communication With Audited Companies

    Turkey's Public Oversight Accounting and Auditing Standards Authority has revised certain rules for independent auditors.
    TurkeyAccounting and Audit
    Moroglu Arseven
    Moroglu Arseven
  • Article

    How To Set Up An LLC In Turkey

    Setting up a Limited Liability Company (LLC) in Turkey offers numerous advantages for foreign investors, from simplified tax regulations to strategic market access. To establish an LLC in Turkey...
    TurkeyCorporate/Commercial Law
    Celikel CPA & Accounting Firm
    Celikel CPA & Accounting Firm
  • Article

    The Decision Amending The Decision On The Determination Of Companies Subject To Independent Audit

    The Decision Amending the Decision on the Determination of Companies Subject to Independent Audit ("Decision No. 9774") was published in the Official Gazette dated 1 May 2025 and numbered 32887.
    TurkeyCorporate/Commercial Law
    Sakar Law Office
    Sakar Law Office
  • Article

    Bill To Amend The Accountancy Sector Act

    Confidence in the accountant and the accountancy organization is under pressure, among other things, due to accounting scandals, information from supervisors and reports about the accountancy sector.
    TurkeyAccounting and Audit
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Decision To Exempt Portfolio Management Companies From Mandatory Practices Within The Scope Of TSRS

    On December 29 2023, the Board Decision ("Decision") of the Public Oversight Accounting and Auditing Standards Authority ("KGK") concerning the Scope of Application of Turkish Sustainability...
    TurkeyAccounting and Audit
    LBF Partners
    LBF Partners
  • Article

    The Procedures And Principles Regarding The Scope Of Application Of The Türkiye Sustainability Reporting Standards Have Been Published

    The Board Decision of the Public Oversight, Accounting and Auditing Standards Authority on the Publication of the Procedures and Principles Regarding the Scope of Application...
    TurkeyAccounting and Audit
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Current Status Of The Obligation To Maintain Commercial Books In Electronic Form

    INTRODUCTION With the Communiqué Amending the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form...
    TurkeyCorporate/Commercial Law
    Egemenoglu
    Egemenoglu
  • Article

    Decree Amending The Decree On Determination Of Companies Subject To Independent Audit Published

    According to the Decree Amending the Decree on Determination of Companies Subject to Independent Audit ("Amendment Decree") published in the Official Gazette dated 01 May 2025 and numbered 32887, ...
    TurkeyCorporate/Commercial Law
    LBF Partners
    LBF Partners
  • Article

    Important Amendment Regarding Keeping Commercial Books Not Related To The Accounting Of The Business In Electric Environment

    "Communiqué on Amending the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Business in Electronic Environment" amending "Communiqué on Keeping Commercial Books Not Related to the Accounting of the Business in Electronic Environment" ...
    TurkeyCorporate/Commercial Law
    Hergüner Bilgen Üçer Attorney Partnership
    Hergüner Bilgen Üçer Attorney Partnership
  • Article

    Tax Procedure Law General Communiqué On Inflation Adjustment Published

    On August 29, 2024, it was announced on the website of the Revenue Administration that the Tax Procedure Law (TPL)...
    TurkeyTax
    CottGroup
    CottGroup
  • Article

    Information Note On The Regulation Amending The Implementing Regulation On Free Zones

    The Regulation Amending the Implementing Regulation on Free Zones ("Amending Regulation") was published in the Official Gazette dated 06 February 2026 and numbered 33160, and entered into force on the same date.
    TurkeyAccounting and Audit
    Ozbilen Aykut Attorneyship
    Ozbilen Aykut Attorneyship
  • Article

    2021 FCPA Enforcement Actions And Highlights

    So far, 2021 has seen less activity in terms of enforcement actions under the Foreign Corrupt Practices Act ("FCPA"), compared to 2020.
    TurkeyCorporate/Commercial Law
    ELIG Gürkaynak Attorneys-at-Law
    ELIG Gürkaynak Attorneys-at-Law
  • Article

    Proposal Amendments To LMSE FRS Regarding The Accounting And Reporting Of Crypto Assets

    Upon the widespread use of crypto assets by businesses, a draft text containing the amendments to be made in the 2021 version of the Financial Reporting Standards for Large and Medium-Sized Enterprises ...
    TurkeyTechnology
    Vardar Sanli
    Vardar Sanli
  • Article

    Appointment Of The Sustainability Auditor And The Principles Regarding The Submission Of Sustainability Reports Have Been Clarified

    The Public Oversight, Accounting and Auditing Standards Authority's Board Decision on the Scope of Application of Sustainability Reporting Standards, which was prepared to determine the scope of application of the Turkish Sustainability Reporting Standards, entered into force as of January 1, 2024.
    TurkeyAccounting and Audit
    LBF Partners
    LBF Partners
  • Article

    General Communiqué Of General Directorate Of Accounting (Sequence No: 87) Published

    General Communiqué of General Directorate of Accounting (Sequence No: 87) was published in the Official Gazette numbered 32455 on February 9, 2024.
    TurkeyAccounting and Audit
    CottGroup
    CottGroup
  • Article

    Composition With Creditors

    It is no secret that the Turkish economy has been suffering from a few problems.
    TurkeyCorporate/Commercial Law
    Gün + Partners
    Gün + Partners
  • Article

    Important Decision From The Constitutional Court On Inflation Adjustment

    In its decision No. E. 2023/105 K. 2023/208 dated 30 November 2023 ("Constitutional Court Decision" or "Decision"), the Constitutional Court of the Republic...
    TurkeyGovernment, Public Sector
    Esin Attorney Partnership
    Esin Attorney Partnership
  • Article

    New Regulations Regarding "Transfer Pricing" Have Been Made By The Revenue Administration

    New regulations were made on transfer pricing with the "Communiqué on Amendments to the General Communiqué on Disguised Profit Distribution through Transfer Pricing (Serial No: 1) No. 5" published...
    TurkeyTax
    SRP Legal
    SRP Legal
  • Article

    Bulletin Regarding The Communiqué On Keeping Non-Accounting Commercial Books In Electronic Environment

    Companies that are not required to keep their books in electronic environment shall continue to maintain their books in accordance with the provisions of the Communiqué on Commercial Books
    TurkeyCorporate/Commercial Law
    Bener Law Office
    Bener Law Office
  • Article

    Enflasyon Düzeltmesi Konusunda Vergi Usul Kanunu Genel Tebliği (Sıra No: 555) Yayımlandı

    30 Aralık 2023 tarihli ve 32415 (2. Mükerrer) sayılı Resmî Gazete'de Hazine ve Maliye Bakanlığı (Gelir İdaresi Başkanlığı)'nca yayımlanan 555 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile; 2023...
    TurkeyTax
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Showing 21–40 of 190 results

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