Melike ÖZYİĞİT, Lawyer Osman BEYKOZ, Summer Intern (Law School Student) ABSTRACT The binding effect of special rulings, which constitute written responses provided by the Revenue Administration to questions posed by taxpayers on matters regarding which they harbour doubts, and the circumstances taxpayers may encounter following a change of opinion by the Revenue Administration, are of… Continue reading Legal nature and binding effect of special rulings
Ecem Yağmur EROĞLU, Lawyer Ibrahim Şahin UZUNOĞLU Summer Intern (Law School Student) ABSTRACT According to the Property Tax Law (“PTL”), the subject matter of the tax comprises buildings, land, and plots located within the borders of Turkey. Property tax is a special tax generally collected by municipalities; the values to be taken as basis for… Continue reading Litigability of assessment commission decisions determining the property tax base
Berru Ceren ZİYAGİL, Lawyer Serhat Çağan OZAN, Summer Intern (Law School Student) ABSTRACT Within the scope of Law No. 6102 Turkish Commercial Code (“TCC”), the right to obtain information and examine documents in joint-stock companies has been regulated through independent provisions for both shareholders and board members. The right of board members to obtain information… Continue reading The right of board members to obtain information and examine documents in joint-stock companies
Ayça AKÇAY, Lawyer ABSTRACT With the acceleration of digitalisation, online games have transformed from being merely platforms played for entertainment purposes into a serious ecosystem where individuals spend time and money. Virtual items used in these games, which can sometimes be bought and sold in exchange for real money, have also brought along significant… Continue reading The tax qualification of virtual items in online games: goods or services?
Mine BEYAZHANÇER, Lawyer ABSTRACT This article examines the legal framework pertaining to liaison offices that foreign companies may establish in Turkey for purposes such as representation, promotion, and coordination, without engaging in commercial activities. In accordance with Law No. 4875 on Direct Foreign Investments and relevant regulations, the establishment procedures of liaison offices, permit… Continue reading Establishment and taxation of liaison offices
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
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
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
Emre İNCEOĞLU Lawyer Ayşe ADIGÜZEL Trainee Lawyer Duygu AYTAÇ Trainee Lawyer ABSTRACT Today, artificial intelligence technologies that attract global attention offer significant opportunities to various sectors while simultaneously bringing along complex problems from many perspectives including ethics, data security, compliance and similar aspects. The aforementioned technologies, which aim to reach the widest user base, draw… Continue reading Deepseek and global data privacy concerns
Ayça AKÇAY, Lawyer ABSTRACT In our country, the application of minimum corporate tax at a baseline level has commenced with Law No. 7524 on Amendment of Tax Laws and Certain Laws and Legislative Decree No. 375 (“Law No. 7524/Law”). For the purpose of developing the implementation, following this Law, the Communiqué on Amendment of… Continue reading Council of state’s decision to stay execution regarding the communiqué regulation on calculating domestic minimum corporate tax over past years’ financial losses and its aftermath
