Member Articles

At the beginning of a new financial year, we find ourselves trying to start off on the right foot and ensure our tax affairs are in order. We do this to avoid any nasty surprises at year end or, when HMRC reconcile our P ...

Author: Merve Demirkaya Introduction In the decision of the Constitutional Court ("Constitutional Court" or "Court") dated 09.11.2022, numbered 2020/67 E. 2022/139 K. (the "Decision"), the annulment of certain articles ...

Author: Yağmur Zeytinkaya Öztürk Introduction Merger and acquisition processes are one of the legal processes that most seriously affect the identities and legal status of companies. After the completion of legal, t ...

Author: Tilbe Birengel Introduction ChatGPT, a large language model (LLM) developed by OpenAI, is an artificial intelligence (AI) system based on deep learning techniques and neural networks for natural language proces ...

Author: Mert Karamustafaoğlu Introduction Fast-moving consumer goods is undoubtedly one of the sectors that the Competition Authority has been working most intensively since the COVID 19 pandemic. Among the most impor ...

Author: Tuna Çolgar Introduction Ordinary partnerships are regulated under Turkish Law between Articles 620 and 645 of the Turkish Code of Obligations No. 6098 (“TCO” or the “Code”). The Law defines an ordinar ...