In comparative law, it has been gradually expressed the need for more active judge and that the judge should have been administered with wide powers.

Commercial agreements between foreign and Turkish entities often provide for jurisdiction clauses setting the choice of venue as the foreign state’s court or, increasingly, international arbitral tribunals.

Provisions of the Civil Procedure Code regarding appeals were amended in 2004 via the amendment Law no. 5236 published in the Official Gazette no. 25606.

Enacted in 1926 (only three years after the young Republic of Turkey was founded), Law no. 805 on Mandatory Use of the Turkish Language for Corporations ("Law no. 805") requires all Turkish companies and enterprises to execute agreements they conclude in Turkey with other Turkish entities or individuals in the Turkish language.

Turkish Corporate Tax Code ("CTC") provides that entities not seated in Turkey (i.e. entities having both their headquarters and principal places of business outside Turkey) shall pay taxes only for their income gained in Turkey.

An original medicinal product should be preceded over various steps before taking an authorization from the competent authorities.

Biosimilars are defined under the Communiqué on Pricing of Medicinal Products for Human Use as medicines that (i) are similar to and hold the same strength with licensed original biological medicines, (ii) are used to treat the same diseases as the original product, and (iii) are not generic.

A tax offence is a consequence of the acts that induces loss of tax revenue for the state and the distortion of public order due to the non-fulfillment or breach of the material or procedural obligations stated in the law.

Under Turkish Law, advertisements are regulated under "Protection of Consumers Law" no. 4077 and "Regulation on Principles and Application of Commercial Advertisements and Announcements"; published in the Official Gazette No. 14 June 2003 and numbered 25138