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Ayça AKÇAY, Lawyer Tuna YELKEN, Trainee Lawyer ABSTRACT The historical operation of football clubs under an association structure in Turkey has provided these clubs with significant tax advantages. However, the transformation of football into an industrial structure has led to the inadequacy of the association model from financial and structural perspectives, bringing the conversion of… Continue reading The process of football clubs’ transformation into capital companies in turkey and its effect on tax statuses
Mine BEYAZHANÇER, Lawyer Yağmur TAŞ, Senior Accounting Specialist ABSTRACT The domestic minimum corporate tax introduced by Law No. 7524 on Amending Tax Laws and Certain Other Laws entered into force with the aim of ensuring tax justice, combating unrecorded economy, and strengthening compliance with international tax rules. This regulation, which was previously implemented in different… Continue reading Recent developments on domestic minimum corporate tax
Berru Ceren ZİYAGİL, Lawyer Deniz DAĞDEVİREN, Legal Intern ABSTRACT In joint stock companies, the wholesale sale of fundamental assets of the company may create significant effects on the company’s continuity, shareholders’ interests, and the company’s economic value. Article 408, paragraph 2, subsection (f) and Article 538, paragraph 2 of the Turkish Commercial Code No. 6102… Continue reading Wholesale sale of important assets in joint stock companies: legal framework and consequences
