Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 17 MAY 2018

Bir Efsanenin Çöküşü

NAZALI Attorney Partnership
NAZALI Attorney Partnership
Contributor
NAZALI Attorney Partnership

NAZALI Attorney Partnership

NAZALI offers a broad range of legal services in the fields of Corporate and Commercial Law,...

View firm profile
Explore more from NAZALI Attorney Partnership

Şirketlerin gelirlerinin %5'inin erimesine neden olan suistimalin neden ve kimler tarafından gerçekleştirildiği konusunda inceleme uzmanlarına en çok yardımcı olan kavramlardan biri "Suistimal Üçgeni"dir.

TurkeyCorporate/Commercial Law
Çiğdem Gürer
Çiğdem Gürer
Author LinkedIn connections

ÖZET

Şirketlerin gelirlerinin %5'inin erimesine neden olan suistimalin neden ve kimler tarafından gerçekleştirildiği konusunda inceleme uzmanlarına en çok yardımcı olan kavramlardan biri "Suistimal Üçgeni"dir.

Bu üçgenin köşelerini oluşturan unsurları bilmek, şirketlerin suistimali önlemesinde ve mevcut suistimaleri ortaya çıkarmasında kolaylaştırıcı işlev görür.

Son yıllarda bu üçgene, bir de dördüncü bir kenar olarak kapasite eklenmiştir

Anahtar Kelimeler: Suistimal Üçgeni, Motivasyon, Fırsat, Meşrulaştırma, Önleme

GİRİŞ

Bundan tam olarak altmış dört yıl önce, Amerikalı suç bilimci Dr. Donald Cressey1, hepimizin ofisinde yan masada oturan, ekibimizde çalışan ya da bizi yöneten ve iş hakkında bildiğimiz her şeyi öğreten çalışma arkadaşlarımızın, yöneticilerimizin, nasıl olup da birlikte maaş aldığımız şirketi dolandıran bir suçluya dönüştüğü hakkında yaptığı araştırmayı yayınladı. Bu araştırma sırasında, suistimal suçu işlemiş ve

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Turkish Competition Law Newsletter – Issue 2026/3

Turkish competition enforcement has entered a phase in which the Authority's most consequential interventions increasingly arrive before, rather than after, a finding of infringement. This Summer 2026 edition covers eight developments spanning digital markets policy, merger remedies, physical access to retail infrastructure, labour market information exchange, AI distribution channels, procedural cooperation obligations and the transition between fining regimes.
TurkeyCorporate/Commercial Law
Paksoy
Paksoy
Article

Kambiyo Senetlerinde Faiz Şartı Ve Geçerliliği

Kambiyo senetleri; poliçe, bono ve çekten oluşan, ticaret hayatında önemli bir yere sahip kıymetli evrak türleridir. Bu senetler, alacakların güvence altına alınması, ticari işlemlerin hızlandırılması ve ekonomik dolaşımın kolaylaştırılması bakımından büyük işlev görmektedir. Türk hukukunda kambiyo senetleri, 6102 sayılı Türk Ticaret Kanunu’nda (“TTK”) poliçe, bono ve çek olmak üzere üç ayrı başlık altında düzenlenmiştir.
TurkeyCorporate/Commercial Law
Sakar Law Office
Sakar Law Office
Article

New Rules On Shareholding Disclosures And Actual Free Float: Assessment Of CMB Bulletin No. 2026/57

The Capital Markets Board of Türkiye (“CMB” or the “Board”), through its principle decision No. i-SPK.15.2 (dated 03.09.2026 and numbered 54/1614) (“Resolution”), has lowered to 3% the minimum shareholding disclosure threshold under the Material Events Disclosure Commu-niqué No. II-15.1 (“Communiqué”). The Reso-lution will apply as from the end of the day on 11.09.2026.
TurkeyCorporate/Commercial Law
Gen Temizer Erdogan Girgin Attorney Partnership
Gen Temizer Erdogan Girgin Attorney Partnership
Article

Establishing And Maintaining A Business Presence In Türkiye 2026

This article examines the establishment and continuing management of a foreign business presence in Türkiye. It compares subsidiaries, branches and liaison offices, and considers capital, corporate documentation, governance, representative authority, investment reporting, work authorisation and data protection. Judicial decisions concerning corporate organisation and management duties are considered in their relevant context. The analysis argues that the choice of vehicle should follow the proposed activity, ownership arrangements and expected life of the investment. Effective legal preparation connects incorporation with the company's subsequent compliance, financing, decision-making and exit arrangements rather than treating registration as the final objective.
TurkeyCorporate/Commercial Law
ONGUR & PARTNERS
ONGUR & PARTNERS
Article

Fiili Dolaşımdaki Pay Oranına İlişkin Yeni Düzenlemeler Ve Uygulama Alanları

Serbest fonlar başta olmak üzere yatırım fonlarının fiili dolaşımdaki pay oranı düşük şirketlerde oluşturdukları yoğunlaşma sebebiyle piyasada oluşan yapısal risklerin giderilmesi amacıyla SPK, hem bu oranın hesaplanmasına ilişkin kuralları hem de yatırım fonlarının yatırım sınırlamalarını yeniden ve detaylı şekilde düzenlemiştir. Bu yazıda özellikle fiili dolaşımdaki pay oranına ilişkin değerlendirmelerimize yer verilmiştir.
TurkeyCorporate/Commercial Law
Kolcuoğlu Demirkan Koçaklı Attorneys at Law
Kolcuoğlu Demirkan Koçaklı Attorneys at Law
Article

European Commission –Investigation Opened Into Possible Gun-Jumping In XXXLutz's Acquisition Of Porta

The European Commission has launched a formal investigation into potential gun-jumping violations by XXXLutz and Porta regarding XXXLutz's proposed acquisition of Porta, an Austria-Germany furniture retail transaction announced in January 2025. The investigation examines whether the parties may have implemented the merger before obtaining required regulatory approval, despite the transaction having an EU dimension requiring Commission notification.
GermanyAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.
TurkeyTax
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Turkish Competition Authority – Uber’s Acquisition Of Certain Getir Business Lines Cleared Subject To Commitments

The Turkish Competition Authority has conditionally approved Uber Technologies' acquisition of Getir's food and grocery delivery operations, marking a significant consolidation in Turkey's digital marketplace. As part of the approval, Uber committed to investing USD 500 million in Turkey to support employment and strengthen the country's digital technology ecosystem.
TurkeyAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

European Comission - Commission Opens Investigation Into Sanofi Over Alleged Disparagement Of Rival Flu Vaccine

The European Commission has launched an antitrust investigation into Sanofi over allegations that the pharmaceutical giant abused its dominant market position through a misleading communication campaign disparaging a competitor's influenza vaccine. The probe examines whether Sanofi falsely portrayed CSL Seqirus' Fluad vaccine as scientifically inferior while promoting its own Efluelda product to healthcare professionals in Germany and France.
AfghanistanAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Sermaye Piyasası Kurulu’nun İlke Kararı İle Fiili Dolaşımdaki Pay Kavramını Ve Hesaplama Esasları Yeniden Düzenlenmiştir.

Turkey's Capital Markets Board has introduced a comprehensive new framework for calculating free float ratios of publicly traded companies on Borsa Istanbul. The regulation establishes detailed criteria for determining which shareholdings should be excluded from free float calculations, including direct and indirect ownership structures through funds and other listed companies.
TurkeyFinance and Banking
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

The Capital Markets Board Lowers The Disclosure Threshold For Changes In Shareholding And Voting Rights To 3%

Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.
TurkeyCorporate/Commercial Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership