Turkish Constitutional Court ruled that the applicant's right to fair trial is violated due to Turkish Counsel of State's failure to unify discrepancies between precedents in tax litigation in a reasonable time.

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

With the "Decision on the Amendment of the Decision Regarding the Determination of Companies Subject to Independent Audit," published in the Official Gazette dated March 17, 2026...

Independent auditing refers to auditing of a company's financial statements, records, accounting practices and internal controls and other related matters by an independent auditor.

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.

Companies subject to mandatory independent audit are determined by the Council of Ministers as per the Turkish Code of Commerce ("TCC") Art.397.

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

As published in the Official Gazette dated 25 November 2025 and numbered 33088, the Energy Market Regulatory Authority has introduced amendments to the Regulation on Cybersecurity Competency Model in the Energy Sector ("Regulation")

So far, 2021 has seen less activity in terms of enforcement actions under the Foreign Corrupt Practices Act ("FCPA"), compared to 2020.

The factoring is used to mean “the provision of financing by acquiring and then collecting the assets which are already appeared or are expected to be appeared on behalf of the assignor”, deriving from the Latin word, “factor” as including “an action on behalf of another person or activity”.

Regulation on Internal Systems in Insurance and Private Pension Sectors ("Regulation") has been introduced in Official Gazette dated 25 November 2021 and numbered 31670.

25 Aralık 2025 tarihli ve 33118 sayılı Resmî Gazete'de yayımlanan 7571 sayılı Türk Ceza Kanunu ile Bazı Kanunlarda ve 631 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına...

Bağımsız Denetçiler için Etik Kurallar (Bağımsızlık Standartları Dahil) ("Etik Kurallar") 22 Eylül 2019 tarih ve 30896 sayılı Resmi Gazete'de yayımlanarak yürürlüğe girdi.

Circular No. 2023/1 ("Circular") on the Criteria to be Provided for Identity Authentication and Transaction Security in the Establishment of Contract Relations in Electronic Banking Services and the Electronic Media...

In the announcement made in accordance with the decision numbered 6/137 published in the Capital Markets Board of Türkiye ("CMB") bulletin dated January 25, 2024 and numbered 2024/6 ("CMB Announcement")...

As you are aware, crypto asset service providers (the "CASPs") operating or planning to operate in Türkiye are regulated under the Capital Markets Law No. 6362.

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 ...

Implications of the 2025 Decision on Amending the Criteria for Independent Audit in Turkey should be throughly kept in mind by corporate managements.

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...