Setting Up A Company In Italy 2026

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.

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

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.

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.

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.

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...

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.

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.

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.

This article examines the permit and compliance framework for short-term tourism rentals of residential property in Turkey. It considers the scope of the rental regime, the eligible permit holder, apartment-owner consent, property standards, management arrangements, guest registration, sanctions and changes of ownership.

It considers fixed capital investment, qualifying bank deposits, Turkish government debt instruments, real estate and venture capital investment fund shares, participation in the private pension system and employment creation.

This article examines the statutory restrictions affecting foreign acquisition of immovable property in Türkiye. It distinguishes foreign natural persons, overseas companies and Turkish companies with foreign capital, and considers nationality conditions, quantitative limits, military and security areas, project obligations and liquidation risks.

This article examines the Turkish tax identification process for foreign nationals and distinguishes an identification number from tax residence, liability and immigration status. It considers existing identifiers, application documents, official channels, representation, data consistency and the practical use of the number in banking and property transactions.

This article examines the legal and practical framework for opening and operating a Turkish bank account as a foreign national or foreign-owned business. It distinguishes statutory customer-identification and anti-money-laundering duties from each bank's own customer-acceptance policy. The discussion addresses passports,

This article examines the relationship between acquiring residential property in Türkiye and applying for residence permission on that basis. It considers the legal category, the characteristics and intended use of the property, supporting documents, valuation and administrative requirements, family circumstances, renewals and adverse decisions. The discussion distinguishes the validity of a purchase from the eligibility of the subsequent residence application. The analysis therefore places immigration review within pre-acquisition due diligence.

This article examines the interaction between Turkish residence permission and work authorisation for foreign nationals and employers. It considers permit categories, application routes, employer requirements, professional restrictions, extensions, refusals and the consequences of non-compliance.

This article examines the protection of minors in digital services through a comparative legal analysis directed at foreign platforms and families. It distinguishes access restrictions, age assurance, parental authority, personal-data processing and routes of challenge.

This article considers the principal legal issues affecting foreign buyers and sellers of Turkish real estate. It examines acquisition eligibility, title and encumbrance checks, security restrictions, undeveloped land, formal transfer requirements, off-plan purchases, taxes and powers of attorney. The discussion also distinguishes ownership from residence permission and citizenship eligibility, and considers the Court of Cassation authorities cited in the text. The analysis treats due diligence as an assessment of the proposed buyer, the property and its intended use. Its purpose is to connect the commercial expectations of the transaction with the ownership, use and exit position supported by the documents.

This article examines corporate taxation in Turkey from the perspective of foreign-owned subsidiaries, joint ventures and branches. It distinguishes tax residence, taxable profit, corporate income tax, domestic minimum tax, multinational top-up tax, VAT and withholding on cross-border payments