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 […]
Kategori: Makale
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 […]
THE PROCESS OF FOOTBALL CLUBS’ TRANSFORMATION INTO CAPITAL COMPANIES IN TURKEY AND ITS EFFECT ON TAX STATUSES
Ayça AKÇAY, Lawyer Tuna YELKEN, Trainee Lawyer ABSTRACT The historical operation of football clubs under an association structure in Turkey has provided […]
NON-COMPETE CLAUSES WITHIN THE SCOPE OF TURKISH LABOR LAW
Çağatay ŞENOCAK Managing Attorney Doğa KARATOSUN Trainee Lawyer ABSTRACT Non-compete agreements are contracts that impose serious financial obligations, which, although accepted within […]
RECENT DEVELOPMENTS ON DOMESTIC MINIMUM CORPORATE TAX
Mine BEYAZHANÇER, Lawyer Yağmur TAŞ, Senior Accounting Specialist ABSTRACT The domestic minimum corporate tax introduced by Law No. 7524 on Amending Tax […]
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 – Copy
Ayça AKÇAY, Lawyer ABSTRACT In our country, the application of minimum corporate tax at a baseline level has commenced with Law […]
WHOLESALE SALE OF IMPORTANT ASSETS IN JOINT STOCK COMPANIES: LEGAL FRAMEWORK AND CONSEQUENCES
Berru Ceren ZİYAGİL, Lawyer Deniz DAĞDEVİREN, Legal Intern ABSTRACT In joint stock companies, the wholesale sale of fundamental assets of the company […]
COMPETITION LAW ISSUES IN THE LABOUR MARKET
Metin PEKTAŞ Competition Law Partner Zehra Ahsen KAYACI Lawyer Hüseyin Taha KAYA Lawyer Oğuzhan TUĞLA Trainee Lawyer ABSTRACT Labour markets have become […]
ESTABLISHMENT AND TAXATION OF LIAISON OFFICES
Mine BEYAZHANÇER, Lawyer ABSTRACT This article examines the legal framework pertaining to liaison offices that foreign companies may establish in Turkey […]
TRANSFER PRICING AND THE CONCEPT OF “BLOCKED INCOME”
İ. Enes DERELİ Trainee Lawyer Ömer Faruk ERİM Tax Consultant ABSTRACT Although transfer pricing rules ultimately take their final form in accordance […]