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ARTICLE · 03 AUGUST 2018

Liaison Offices

Öncel, Aydin & Uygun Attorney Partnership
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Establishing a liaison office in Turkey is one of the options for conducting a business in Turkey for foreign-based companies.

TurkeyCorporate/Commercial Law

Establishing a liaison office in Turkey is one of the options for conducting a business in Turkey for foreign-based companies. Liaison offices are regulated in the Direct Foreign Investment Law numbered 4875 (the "Direct Foreign Investment Law") and the Regulation for the Implementation of the Direct Foreign Investment Law (the "Regulation").

Liaison offices are prohibited from engaging in any commercial activity and they may only carry out liaising activities that are explicitly permitted under the Regulation. Therefore, liaison offices may neither issue invoices for goods sold or services provided to their clients nor generate any income in any way from their activities in Turkey.

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