Member Articles

Author: Nezihe Boran Demir The Law Amending Certain Tax Laws and Certain Other Laws under law no. 7061 ("Omnibus Law") published in the Official Gazette dated 5 December 2017 and numbered 30261, has the purpose to ...

Author: Tilbe Birengel IntroductionCost allocation in international arbitration is a significant concern for the parties of the dispute, as well as a debated topic among the practitioners and the scholars. The cost ...

Author: Prof. Dr. H. Ercument Erdem Introduction The Competition Board ("Board"), in its decision dated 19.07.2017 and numbered 17-23/383-1661 ("Decision"), examined the allegation that insurance companies operati ...

Author: James Collacott The latest Federal Budget was announced last n ight, Tuesday, 8 May 2018 by the Treasurer Mr Scott Morrison. The government is proposing measures which focus on strengthening the economy as well ...

Author: Dieter Hauck In 2017 Austria and Germany implemented an additional merger threshold to catch cases that fall below existing turnover thresholds but where the consideration for the transaction exceeds €200 ...

One Effect of the Recent Tax Reform on Not-for-Profit Organizations By Howard J. Kass, CPA, CGMA, AEP® As often as employers are maligned, there are times where they try to do the right thing for their employees. To b ...