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Nisan 16, 2026Makale

RESPONSIBILITIES OF THE BOARD OF DIRECTORS AND MANAGERS IN JOINT STOCK AND LIMITED LIABILITY COMPANIES

Emre DURGUN Partner, Lawyer, Litigation and Dispute Resolution Muzaffer Emre BİNGÖL Trainee Lawyer ABSTRACT This study examines the obligations and liabilities of […]

Nisan 16, 2026Makale

EVALUATION OF BUYBOX PRACTICES IN DIGITAL MARKETPLACES FROM THE PERSPECTIVE OF COMPETITION LAW

Metin PEKTAŞ Competition Law Partner Beyza SARIPINAR Lawyer Oğuzhan TUĞLA Trainee Lawyer ABSTRACT With the acceleration of digitalisation, e-commerce platforms have become […]

Nisan 16, 2026Makale

LEGAL NATURE AND BINDING EFFECT OF SPECIAL RULINGS

Melike ÖZYİĞİT, Lawyer Osman BEYKOZ, Summer Intern (Law School Student) ABSTRACT The binding effect of special rulings, which constitute written responses provided […]

Nisan 16, 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, 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, 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, 2026Makale

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 […]

Nisan 16, 2026Makale

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 […]

Nisan 16, 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, 2026Makale

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 […]

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