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
Mine BEYAZHANÇER Lawyer Berru Ceren ZİYAGİL Lawyer ABSTRACT As economic activities are substantially transferred to virtual environments, the necessity for tax systems to adapt to these transformations has arisen. The digital services tax has been incorporated into the Turkish tax system through Law No. 7194 on “Amendment of Certain Laws and the Decree Law No.… Continue reading General overview of digital services tax
Melike ÖZYİĞİT, Lawyer ABSTRACT The Communiqué on the Keeping of Commercial Registers Not Related to the Accounting of the Enterprise in Electronic Environment (“Communiqué”), published in the Official Gazette dated 14 February 2025 and numbered 32813, which will enter into force as of 1 July 2025, has made it mandatory for certain companies to… Continue reading Digitalisation of commercial registers in Turkey: New communiqué and electronic register system
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
Çağatay ŞENOCAK Managing Attorney Doğa KARATOSUN Trainee Lawyer ABSTRACT Non-compete agreements are contracts that impose serious financial obligations, which, although accepted within legal limits due to restricting the employee’s freedom to work in their professional life following the termination of the employment contract, must be carefully evaluated by both the regulating and accepting parties. Non-compete… Continue reading Non-compete clauses within the scope of turkish labor law
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
Metin PEKTAŞ Competition Law Partner Zehra Ahsen KAYACI Lawyer Hüseyin Taha KAYA Lawyer Oğuzhan TUĞLA Trainee Lawyer ABSTRACT Labour markets have become an area that has expanded the scope of application of competition law particularly in recent years and has entered prominently onto the agenda of competition authorities. In this context, agreements that restrict competition… Continue reading Competition law issues in the labour market
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
İ. Enes DERELİ Trainee Lawyer Ömer Faruk ERİM Tax Consultant ABSTRACT Although transfer pricing rules ultimately take their final form in accordance with the arm’s length principle, taxpayers may encounter certain obstacles. The aforementioned rules constitute merely one element of transfer pricing, and as a result of certain domestic or foreign regulations, pricing may have… Continue reading Transfer pricing and the concept of “blocked income”
