Draft Communiqué on Principles of Joint Stock Companies Whose Shares Will Be Traded in the Venture Capital Market ("Draft Communiqué") regarding non-public joint stock companies ("JSC")...

In its decision published in the Official Gazette on 12.09.2023, the Constitutional Court emphasized that when introducing tax security measures to protect the public interest...

With Presidential Decree No. 6791 published in the Official Gazette on February 14, 2023, the withholding rate on the amounts deemed to be dividends distributed in relation to the stock buybacks by Turkish resident companies has been reduced to zero.

Even though Turkey has undertaken to implement the Mutual Agreement Procedure ("MAP") under more than 80 double tax treaties ("Double Tax Treaties") and the Turkish Revenue Administration had published ...

In recent years, together with the pandemic, which has radically changed many commercial practices in the world, electronic commerce has developed in our country...

Banking Regulation and Supervision Agency ("BRSA") has the power to make decisions regarding the commercial loan system in accordance with Article 93 of Banking Law No. 5411.

The journey to "Industry 4.0" not only brought technological advancements but also generated technical, philosophical, and legal questions and potential problems.

One of the rules ensuring corporate transparency, as outlined in Article 1524 of the Turkish Commercial Code No. 6102, titled "Website," stipulates that capital companies subject to audits must establish a website ...

This article examines the abuse of dominant position, which constitutes a significant portion of investigations in competition law alongside cartels and price-fixing.

As a result of the digital age, rapidly developing technology affects various sectors. The outstanding elements are speed and convenience of operation for effectiveness and efficiency.

Law No. 7394 ("New Law"), published in the Official Gazette on April 15, 2022, introduces various amendments to the Turkish tax legislation that may significantly impact taxpayers, ...

Before diving into the concept of representation, we believe it would be useful to focus on the "social network provider" definition under the Law.

Real Estate Investment Trust ("REIT") is a financial instrument that enables investors to aggregate their capital and enter the real estate market without the encumbrances associated with direct ownership.

Initial Coin Offering ("ICO") is a fundraising activity which has been applied for funding purposes in recent years, especially within the scope of venture projects, and which works with blockchain technology.

In international conventions, the prohibition of discrimination aims to protect the individuals or group of individuals against an irrelevant and ineffective element being used as a significant element in terms of the treatment they face.

As it is widely discussed, Turkey is taking aggressive steps for taxation of digital companies.

28 Haziran 2022 tarihinde yayımlanmış ve 1 Ocak 2023 tarihinde yürürlüğe girmiş olan 1512 sayılı Noterlik Kanunu'na ...

In Türkiye, e-commerce is defined in Law No. 6563 on the Regulation of Electronic Commerce as "all kinds of online economic and commercial activities carried out electronically without physically meeting each other".

Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu ile 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun 03.03.2023 tarihli Resmî Gazete'de yayımlanarak yürürlüğe girmiştir.

Dijital ekonominin vergilendirilmesi, bilindiği üzere tüm dünyada sıcak bir gündem maddesi. Konu uluslararası düzlemde sıkça ve hararetli olarak tartışılırken ülkeler yerel düzenlemeleri ile