Regulation Amending the Charging Services Regulation has been published and came into effect in the Official Gazette dated 23.10.2024 numbered 32701. As a result of this amendment, the deadline stated in the provisional Article 2 of the Cha…
I. Introduction General Communiqué on Income Tax (No. 328) (“Communiqué”) prepared by the Ministry of Treasury and Finance of the Republic of Türkiye (“Ministry”) has been published in the Official Gazette dated 17.10.2024 numbered 32695 an…
I. Introduction Recently, the government has taken action against stray dogs, which are allegedly increasing in number and posing a danger to public health, in light of some unfortunate incidents reported in the news. A bill proposing amend…
I. Introduction Communiqué on the Application of the Tax Procedure Law (Serial No: 564) (“Communiqué”) was published in the Official Gazette No. 32651 dated 03.09.2024. The Communiqué includes provisions related to the disclosure of taxpaye…
I. Introduction The Decree on State Aids in Investments ("Incentive Decree"), which was enacted by the cabinet on June 15, 2012, under Decision No. 2012/3305, has been amended by Presidential Decision No. 8860 (“Decision”), published in the…
The Turkish Competition Authority's Annual Activities Report for 2023 Published The Turkish Competition Authority ("Authority") published its annual report covering the activities of 2023 on its official website on August 13, 2024. The repo…
The Law No. 7524 on the Amendment of Certain Tax Laws, Certain Laws, and Decree Law No. 375 ("Law"), which brings comprehensive changes to the tax legislation, was published in the Official Gazette dated August 2, 2024. The Law contains man…
Development In order to address the wounds caused by the earthquake disaster that occurred on February 6, 2023, in Kahramanmaraş and affected many surrounding provinces, the Turkish Grand National Assembly enacted Law No. 7440 dated March 9,…
I. Introduction In recent times, one of the most significant sectors that has started offering services through online platforms is tourism. With homeowners beginning to rent their properties to individuals and legal entities for tourism pu…
Regulation Amending the Regulation on the Implementation of the Turkish Citizenship Law ("Regulation”) was published in the Official Gazette numbered 32397 and dated December 12, 2023 and entered into force as of the same date. Pursuant to…
The Law Introducing Several Amendments in Different Laws to Improve the Investment Environment ("Amendment Law") has been published on the Official Gazette and thus entered into force on 9 August 2016 in order to relieve the investors and t…