Turkey Introduced A New Tax Amnesty

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.