LEGAL NATURE AND BINDING EFFECT OF SPECIAL RULINGS
Melike ÖZYİĞİTLawyer Osman BEYKOZSummer Intern (Law School Student) ABSTRACT The binding effect of special rulings, which constitute written responses provided by the […]
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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 […]
THE RIGHT OF BOARD MEMBERS TO OBTAIN INFORMATION AND EXAMINE DOCUMENTS IN JOINT-STOCK COMPANIES
Berru Ceren ZİYAGİL Lawyer Serhat Çağan OZAN Summer Intern (Law School Student) ABSTRACT Within the scope of Law No. 6102 Turkish Commercial […]
THE TAX QUALIFICATION OF VIRTUAL ITEMS IN ONLINE GAMES: GOODS OR SERVICES?
Ayça AKÇAY, Lawyer ABSTRACT With the acceleration of digitalisation, online games have transformed from being merely platforms played for entertainment purposes […]
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 […]
WHOLESALE SALE OF IMPORTANT ASSETS IN JOINT STOCK COMPANIES: LEGAL FRAMEWORK AND CONSEQUENCES
Berru Ceren ZİYAGİL Lawyer Deniz DAĞDEVİRENLegal Intern ABSTRACT In joint stock companies, the wholesale sale of fundamental assets of the company may […]
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 […]
THE PROCESS OF FOOTBALL CLUBS’ TRANSFORMATION INTO CAPITAL COMPANIES IN TURKEY AND ITS EFFECT ON TAX STATUSES
Ayça AKÇAYLawyer Tuna YELKENTrainee Lawyer ABSTRACT The historical operation of football clubs under an association structure in Turkey has provided these clubs […]
OBSTRUCTION OF ON-SITE INSPECTIONS THROUGH DATA DELETION: COMPETITION AUTHORITY CASELAW AND THE SAMSUNG DECISION
Metin PEKTAŞCompetition Law Partner Zehra Ahsen KAYACILawyer Arife Gizem ŞAHİNTrainee Lawyer SUMMARY Pursuant to Article 15 of Law No. 4054 on the […]
LEGAL QUALIFICATION OF INCOME OBTAINED THROUGH AIRBNB AND ITS EVALUATION IN TERMS OF TURKISH TAX LAW
Ayça AKÇAY Lawyer Deniz DAĞDEVİREN Trainee Lawyer ABSTRACT With the proliferation of short-term residential rentals through platforms such as Airbnb, the question […]