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Etiket: taxation

Nisan 16, 2026Nisan 30, 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 […]

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 […]

Ekim 20, 2025Mayıs 8, 2026Makale

CAPITAL INCREASE FROM PAST YEAR PROFITS IN JOINT STOCK COMPANIES AND ITS TAXATION

Mine BEYAZHANÇERAttorney-at-Law ABSTRACT Companies can evaluate their past year profits by adding them to capital. Adding past year profits to capital can […]

Haziran 3, 2025Mayıs 8, 2026Makale

CHANGING TAX PRACTICES IN THE REAL ESTATE SECTOR WITHIN THE FRAMEWORK OF CURRENT COUNCIL OF STATE PRECEDENTS

Ecem Yağmur EROĞLULawyer Berru Ceren ZİYAGİL Lawyer ABSTRACT This study examines significant recent changes in Council of State precedents concerning taxation in […]

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