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The “Century of Türkiye Strong Hub for Investment Programme”, announced on 24 April 2026, represents a comprehensive reform agenda aimed at strengthening Türkiye’s position as a regional hub for international investment, finance, services and management activities.

Macaristan'da en sık görülen şirket türleri KFT(Limited Şirket) ve ZRT(Özel Limited Şirket)'dir.

A leveraged buy-out is defined as an acquisition of a company financed largely with debt, where generally a small amount of capital is allocated.

Yatırımın tamamlanması şartıyla, indirimli kurumlar vergisi uygulanmak suretiyle yararlanılan kısmı hariç olmak üzere kalan yatırıma katkı tutarı, yatırımın tamamlandığı hesap dönemini izleyen...

5520 sayılı Kurumlar Vergisi Kanununun (KVK) 32/1 inci maddesi gereğince, kurumlar vergisi mükellefleri, kurum kazancı üzerinden %25 oranında kurumlar vergisi öderler. Ancak bankalar, sigorta şirketleri ve diğer bazı finansal kurumlar için kurumlar vergisi oranı %30 olarak (yani artırımlı oranda) uygulanır. Ayrıca bazı mükellefler için indirimli oranda kurumlar vergisi uygulama imkânı bulunmaktadır.

5520 sayılı Kurumlar Vergisi Kanununun (KVK) 32/1 inci maddesi gereğince, kurumlar vergisi mükellefleri, kurum kazancı üzerinden %25 oranında kurumlar vergisi...

Mergers and acquisitions of companies are regulated in detail under Articles 147 and 451 of the Turkish Commercial Code (the "TCC"). However, such rules have lacked the necessary regulatory moves concerning spin off transactions in Turkish corporate law theory.

Nowadays, many companies are frequently resorting to company restructuring transactions to increase their market value, to make the company more competitive, ...

The amounts and thresholds for 2024 in the Tax and Duties Laws were updated and published in the Official Gazette numbered 32415, dated December 30, 2023.

The Communiqué Amending the Corporate Tax General Communiqué (Serial No. 1) ("Communiqué"), explaining the implementation of the financing expense deductions limitation ("Limitation")...

Turkey's 12th Judicial Package introduced a fundamental shift in how statutory interest is calculated, replacing the fixed-rate system with a dynamic model tied to the Central Bank's rediscount rate. How will this change affect long-term receivables, ongoing litigation, and the calculation of default interest in commercial transactions?

Ticari faaliyet kapsaminda elde edilmesi halinde kazancin tespitinde dikkate alinacagi ancak tevkif suretiyle ödenen vergilerin ilgili yil verilecek gelir veya kurumlar vergisi beyannamelerinde hesaplanan vergiden mahsup edilebilecegi

Business models and ways of doing business have been reshaped with technological developments.

Foreign shareholders closing a Turkish company usually face three separate questions: how to run the legal liquidation, how the exit will be taxed, and who will actually carry out the process on the ground (the local liquidator requirement).

TBMM Genel Kurulu'nda görüşülmekte olan Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun Teklifi'ne yapılan ilave değişikler ile deprem felaketi...

Prohibition on hidden income shifting is one of the most important issues that is broadly regulated under Capital Markets Law No. 6362.

Boards of directors, one of the cornerstones of corporate governance, undertake many critical functions such as determining company strategies, managing risks, and creating long-term value.