Even though Turkey has undertaken to implement the Mutual Agreement Procedure (“MAP“) under more than 80 double tax treaties (“Double Tax Treaties“) […]

As it is widely discussed, Turkey is taking aggressive steps for taxation of digital companies. You can find below the short summaries […]

Law No. 7394 (“New Law“), published in the Official Gazette on April 15, 2022, introduces various amendments to the Turkish tax legislation […]

Summary With Presidential Decree No. 6791 published in the Official Gazette on February 14, 2023, the withholding rate on the amounts deemed […]

Overview and Background Real Estate Investment Trust (“REIT“) is a financial instrument that enables investors to aggregate their capital and enter the […]

The journey to “Industry 4.0” not only brought technological advancements but also generated technical, philosophical, and legal questions and potential problems. Digital […]

Since the recent addition of Article 4 to Law No. 5651 (“Law No. 5651” or “the Law“) by the enactment of Law […]

Banking Regulation and Supervision Agency (“BRSA“) has the power to make decisions regarding the commercial loan system in accordance with Article 93 […]

This article examines the abuse of dominant position, which constitutes a significant portion of investigations in competition law alongside cartels and price-fixing. […]

The Turkish Constitutional Court has struck down a provision of the Turkish Tax Procedure Code (TPC) that had inequitably delayed the start […]

In Türkiye, e-commerce is defined in Law No. 6563 on the Regulation of Electronic Commerce as “all kinds of online economic and […]

Draft Communiqué on Principles of Joint Stock Companies Whose Shares Will Be Traded in the Venture Capital Market (“Draft Communiqué“) regarding non-public […]