Defterlerin Kapaniş Tasdiki

In today's globalized trade environment, many companies engage in commercial relations with other firms and conduct international trade.

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.

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.

Oracle Corporation, the American technology giant, agreed to pay the U.S. Securities and Exchange Commission ("SEC") $22.9 million as the result of the investigation to resolve charges...

One of the economic purposes of joint stock companies is to generate profits through their business activities and to distribute such profits among their shareholders in accordance with the rules stipulated by law and the articles of association.

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.

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.

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.

Turkey's e-commerce sector achieved a historic milestone in 2025, with transaction volume reaching 4.57 trillion TL—a 52.2% year-over-year increase. The Ministry of Trade's comprehensive report reveals how artificial intelligence integration, quick commerce models, and sustainability initiatives are reshaping consumer behavior and business operations.

Within the scope of the European Green Deal, which constitutes one of the key elements of the European Union’s (“EU”) policies to combat climate change, the EU aims to reduce greenhouse gas emissions and achieve a climate-neutral economy by 2050.

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.

Since the early 1990s, over 3,500 Turkish companies have established operations in Ukraine, with 92% remaining active despite ongoing conflict. These firms span critical sectors from infrastructure...

Canada and the European Union have launched the Alliance for the Future initiative, marking a significant milestone in transatlantic cooperation with the conclusion of negotiations on a groundbreaking Competition Agreement.

Şirketler geçmiş yıl kârlarını sermayeye ekleyerek değerlendirebilmektedir. Geçmiş yıl kârlarının sermayeye eklenmesi vergisel açıdan da avantaj sağlayabilmektedir.

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.

The Free Trade Agreement between Ukraine and Türkiye, ratified in July 2026, establishes a comprehensive framework extending far beyond simple tariff reductions. While the agreement introduces product-specific customs duty eliminations and phased reductions, it also creates binding rules for services trade, commercial establishment, electronic commerce, and state-to-state dispute resolution.

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.

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.

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.

The European Commission has issued a commitment decision addressing SAP's practices in the aftermarket for maintenance and support services for its on-premises ERP software. Following preliminary findings that SAP may have abused its dominant position through restrictive contract terms and fees, the company has agreed to implement global changes allowing customers greater flexibility in choosing maintenance providers and modifying contract terms. These legally binding commitments will remain in effect for 1