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Kategori: Makale

Nisan 16, 2026Makale

LITIGABILITY OF ASSESSMENT COMMISSION DECISIONS DETERMINING THE PROPERTY TAX BASE

Ecem Yağmur EROĞLU, Lawyer Ibrahim Şahin UZUNOĞLU Summer Intern (Law School Student) ABSTRACT According to the Property Tax Law (“PTL”), the subject […]

Nisan 16, 2026Makale

LEGAL NATURE AND BINDING EFFECT OF SPECIAL RULINGS

Melike ÖZYİĞİT, Lawyer Osman BEYKOZ, Summer Intern (Law School Student) ABSTRACT The binding effect of special rulings, which constitute written responses provided […]

Nisan 16, 2026Makale

EVALUATION OF BUYBOX PRACTICES IN DIGITAL MARKETPLACES FROM THE PERSPECTIVE OF COMPETITION LAW

Metin PEKTAŞ Competition Law Partner Beyza SARIPINAR Lawyer Oğuzhan TUĞLA Trainee Lawyer ABSTRACT With the acceleration of digitalisation, e-commerce platforms have become […]

Nisan 16, 2026Makale

RESPONSIBILITIES OF THE BOARD OF DIRECTORS AND MANAGERS IN JOINT STOCK AND LIMITED LIABILITY COMPANIES

Emre DURGUN Partner, Lawyer, Litigation and Dispute Resolution Muzaffer Emre BİNGÖL Trainee Lawyer ABSTRACT This study examines the obligations and liabilities of […]

Nisan 16, 2026Makale

LEGAL DIMENSION OF SEARCH ENGINE ADVERTISING: OVERLOOKED ASPECTS

Ezgi ER Senior Lawyer Işınsu COŞKUN Trainee Lawyer ABSTRACT This study addresses the legal issues arising from search engine promotional activities, which […]

Nisan 16, 2026Makale

CONCURRENCE OF RIGHTS IN CASE OF BREACH OF NON-COMPETE AGREEMENT BETWEEN EMPLOYEE AND EMPLOYER: BREACH OF CONTRACT OR TORT?

Burak YILMAZ Lawyer İrem DEMİRBUĞA Summer Trainee ABSTRACT This article examines the legal issues arising in case of breach of non-compete agreements […]

Nisan 16, 2026Makale

DEEPSEEK AND GLOBAL DATA PRIVACY CONCERNS

Emre İNCEOĞLU Lawyer Ayşe ADIGÜZEL Trainee Lawyer Duygu AYTAÇ Trainee Lawyer ABSTRACT Today, artificial intelligence technologies that attract global attention offer significant […]

Nisan 16, 2026Makale

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

Ayça AKÇAY, Lawyer  ABSTRACT In our country, the application of minimum corporate tax at a baseline level has commenced with Law […]

Nisan 16, 2026Makale

A GENERAL OVERVIEW OF DIGITAL SERVICES TAX

Mine BEYAZHANÇER Lawyer Berru Ceren ZİYAGİL Lawyer ABSTRACT As economic activities are substantially transferred to virtual environments, the necessity for tax systems […]

Nisan 16, 2026Makale

DIGITALISATION OF COMMERCIAL REGISTERS IN TURKEY: NEW COMMUNIQUÉ AND ELECTRONIC REGISTER SYSTEM

Melike ÖZYİĞİT, Lawyer  ABSTRACT The Communiqué on the Keeping of Commercial Registers Not Related to the Accounting of the Enterprise in […]

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