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213 sayılı Vergi Usul Kanunun mükerrer 298 inci maddesinin (A) fıkrası ve geçici 33 üncü maddesi gereğince 2023 hesap dönemi sonu ve izleyen hesap dönemlerine...

The Decree on the Determination of the Companies Subject to Independent Audit No. 6434 published in the Official Gazette dated November 30, 2022 and numbered 32029, abolished the Decree on the Determination of the Companies Subject to Independent Audit ...

The New Framework includes a chapter regarding presentation and disclosure.

Turkey's Public Oversight, Accounting and Audit Standards Authority ("Authority") has amended rules and requirements for independent auditors from 1 January 2019.

"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.

In Turkey, wide-ranging procedures and principles apply to loans provided by banks which are regulated under the Regulation on Loan Transactions of Banks ("Regulation").

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

The Regulation on Commissioner for Concordat and Creditors' Committee and The Regulation on Documents to be added to the Concordat Request were published in Official Gazette numbered 30671 dated 30 January 2019.

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...

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.

So far, 2019 has seen less activity in terms of enforcement actions under the Foreign Corrupt Practices Act, compared to 2018.

The Revenue Administration Presidency of Republic of Türkiye published the Tax Procedure Law ("TPL") Circular No. VUK-167/2024-5 ("Circular") titled "Extension of the Corporate Tax Return Filing Period" on 26 April 2024.

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 new TCC, which entered into force back in 2012, put an end to the old-style internal and external audit procedures of capital companies and introduced a whole new external audit system that exceeds certain thresholds.

Independent audit is the use of independent audit techniques envisaged by international audit standards, and the companies subject to independent audit are reported by auditing and evaluating...

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.