The 2025/August issue "BDO Denet Monthly Report " where we bring together the publications prepared by BDO Turkey's experienced team has been published!

Institutional Shareholder Services ("ISS") has issued updated proxy voting guidelines, including an update to guidelines related to director compensation and the equity plan scorecard.

The EU AI Act (Regulation (EU) 2024/1689) came into force on the 1st of August 2024 with the goal of ensuring that Artificial Intelligence (AI) systems are safe, uphold fundamental rights...

The Malta Financial Services Authority (MFSA) has published feedback following a thematic review examining how credit institutions are adopting digital solutions across their service delivery.

Money laundering is the process whereby the proceeds of illegal activity are changed into seemingly legitimate funds. Sums of money are passed through various structures such as company structures, businesses, banks, and various other means, to obscure its origin.

Malta's VAT system is aligned with the EU VAT Directive (Council Directive 2006/112/EC of 28 November 2006), and this impacts the VAT treatment of some services provided by PSPs.

It is not uncommon for a non-compete agreement for an employee located in Florida to be governed by the law of another state.

The taxability of income in India depends upon the taxpayer's residential status.

Section 45 of the Income Tax Act, 1961 (IT Act) taxes any profits or gains arising from transfer of a capital asset under the head "Capital Gains".

With tax authorities increasing their focus on transparency, Country-by-Country Reporting (CbCR) has become a key requirement for multinational enterprises (MNEs).

The new Indian Government, led by Prime Minister Mr. Narendra Modi, assumed office in May 2014 with the election promise to deliver on reviving economic growth, investor confidence and bringing consumer demand back on track.

21/6/2025 tarihli ve 32933 sayılı Resmî Gazete’de yayımlanan Yatırımlarda Devlet Yardımları Hakkında Kararın Uygulanmasına İlişkin Tebliğ (Tebliğ No: 2025/1)’in EK-4’ünün “YATIRIM TAMAMLAMA VİZESİ İÇİN İSTENECEK BELGELER” başlıklı bölümünün 8 inci maddesi aşağıdaki şekilde değiştirilmiştir.

4760 sayılı Özel Tüketim Vergisi (ÖTV) Kanununun 12 maddesinin (5) numaralı fıkrasında, Kanuna ekli (I) sayılı listede yer alan maktu vergi tutarları veya Cumhurbaşkanınca...

2464 sayılı Belediye Gelirleri Kanunu’nun 21. Maddesi uyarınca biletle girilen bazı yerlerde bilet bedeliyle birlikte aşağıdaki tarifeye göre eğlence vergisi alınmaktadır

Bilindiği gibi 07.12.2019 tarih ve 30971 sayılı Resmi Gazete'de yayımlanan "7194 sayılı Dijital Hizmet Vergisi İle Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun ile dijital hizmet vergisi ihdas edilmiş ve bu düzenleme 01.03.2020 tarihinde yürürlüğe girmiştir.

Gelir İdaresi Başkanlığı'nın "Dijital Vergi Dairesi" sistemine geçilmesiyle birlikte Muhtasar ve Prim Hizmet Beyannamesinin Beyanname Düzenleme Programında(BDP) değişiklik yapılmıştır.

The health and safety of employees is the responsibility of all employers.

CBIC has introduced new regulations under section 156 read with section 28DA Customs Act, 1962 related to Rules of Origin under Trade agreements.

With the implementation of the Companies Act (Shipping and Aviation Cell Companies) Regulations (S.L. 386.22) in June 2020...

Malta Budget 2020