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Kategori: Makale

Nisan 16, 2026Makale

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 […]

Nisan 16, 2026Nisan 30, 2026Makale

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 […]

Nisan 16, 2026Nisan 30, 2026Makale

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 […]

Nisan 16, 2026Nisan 30, 2026Makale

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 […]

Nisan 16, 2026Nisan 30, 2026Makale

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 […]

Nisan 16, 2026Nisan 22, 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, 2026Nisan 30, 2026Makale

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 […]

Nisan 2, 2026Nisan 30, 2026Makale

CAPITAL LOSS / OVER-INDEBTEDNESS STATUS IN CAPITAL COMPANIES AND ITS CONSEQUENCES

Melike ÖZYİĞİTLawyer Berru Ceren ZİYAGİLLawyer ABSTRACT It is a common occurrence for companies to encounter financial difficulties from time to time in […]

Mart 2, 2026Haziran 1, 2026Makale

CONSEQUENCES OF FAILURE TO FULFIL CAPITAL COMMITMENTS IN TIME IN LIGHT OF CURRENT COUNCIL OF STATE PRECEDENTS

Gözde SARUHAN BERKPartner, Lawyer, Tax Disputes and Corporate Restructurings Ecem Yağmur EROĞLULawyer ABSTRACT The obligation of founders and shareholders in joint stock […]

Şubat 1, 2026Nisan 30, 2026Makale

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 […]

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