Threshold Values For Statutory Independent Audit Updated For 2025

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.

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.

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.

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.

Law No. 7584, which was published in the Official Gazette on 20 June 2026 and entered into force on the same date, introduced significant amendments to the provisions of Law No. 4250 on the Monopoly of Spirits and Alcoholic Beverages concerning the advertising and promotion of alcoholic beverages and the use of brands.

According to the first paragraph of Article 5 of the Communiqué on Share Buybacks No. II-22.1 (the "Communiqué"), a share buyback program can only be approved by a general assembly resolution.

This comprehensive report examines the evolving landscape of personal data protection in Türkiye, analyzing regulatory developments, enforcement trends, and emerging compliance challenges through 2025 and into the first half of 2026. The analysis covers the Turkish Personal Data Protection Authority's expanding guidance framework, significant enforcement actions totaling TRY 352.5 million in fines, and critical regulatory shifts including new cybersecurity legislation and constitutional court decisions

Presidential Decision No. 11031 introduces significant reforms to Turkey's pharmaceutical pricing system, raising the Euro/TRY adjustment rate to 65% and establishing new incentive structures for generic medications.

Turkey's pharmaceutical pricing system undergoes a major restructuring with the publication of the New Pricing Communiqué on August 29, 2026, implementing significant changes including increased Euro/TRY conversion rates, incentive mechanisms for first generic market entry, and the introduction of value-based pricing concepts. The new regulations establish detailed provisions for special product categories while leaving certain implementation details to future secondary legislation.

Turkey introduces sweeping new regulations for social media platforms and gaming services, establishing age restrictions for minors under 15, mandatory parental controls, and a comprehensive compliance...

An American multinational television channel filed two trademark applications in Türkiye, where the signs at issue both incorporate a stylized background partially incorporating the national flag...

Each year begins with an adjustment of the minimum wage, severance pay, and administrative fines set out under the Labour Act. This article provides an overview of the 2026 changes, which came into effect on 1 January 2026.

The need for legal regulation regarding crypto assets has been discussed for a considerable time. With the amendments made by Law no. 7518 (the "Law")...

The rapidly evolving digital ecosystem has transformed copyright law from a technical field into a central topic of economic and societal debate. This comprehensive review examines significant developments in Turkish copyright law as of 2025, exploring how artificial intelligence, digital content creation, press publishing rights, and the sports industry are challenging existing legal frameworks and reshaping the balance between right holders and users.