Blog arşivleri » Page 12 of 16

TÜRKİYE VE İTALYA ARASINDA ÇİFTE VERGİLENDİRMENİN ÖNLENMESİ ANLAŞMASI

Çifte Vergilendirme Nedir? Gelir Vergisi Kanunu, vergi mükellefini Türkiye ve dışında elde ettikleri gelir ve irat üzerinden vergilendirilen gerçek kişiler olarak tanımlamıştır.[1] Vergi Usul Kanunu ise “Mükellef, vergi kanunlarına göre kendisine vergi borcu terettübeden gerçek veya tüzel kişidir.”[2] olarak düzenlenmiştir. Bu iki tanımdan anlaşılacağı üzere, Türkiye Cumhuriyeti’nin vergilendirme yetkisi Türkiye ülkesi ile sınırlı değildir. Türkiye’de ve yurtdışında elde edilen kazançların tamamı üzerinden vergi alınması, yurt dışı...

ULUSLARARASI ALANDA HAKİM ŞİRKETİN SORUMLULUĞU

Giriş Şirketler hukukunda esas olan şirketlerin hem ortaklarından hem de diğer şirketlerden bağımsızlığıdır. Bununla birlikte, gelişen ekonomiler ve piyasa şartları neticesinde; şirketlerin birçok durumda ekonomik faaliyetlerini “hakim” ve “bağlı” şirketlerden müteşekkil “şirketler grubu” olarak sürdürmesi olağan hale gelmiştir. Esasen “şirketlerin bağımsızlığı” ilkesi ile bağdaşmayan bu durum bir takım hukuki problemleri de birlikte getirmiş, mevcut hukuki çerçeve özellikle hakim şirketlerin sorumluluğu hususundaki ihtiyaca cevap...

Anonim Şirketlerde Yönetim Kurulu Toplantılarının Elektronik Ortamda Gerçekleştirilmesi

GİRİŞ Yönetim kurulu anonim şirketin yönetim ve temsil organı niteliğindedir. Anonim Şirket Yönetim Kurulu bu yönetim ve temsil görevlerini yerine getirmek için kurul olarak çalışır ve karar almak için toplantılar yapar.[1] Bu bağlamda anonim şirket yönetim kurulu toplantıları için öncelikle kanunda veya esas sözleşmede öngörülen usulde çağrı yapılır, yine kanunda veya esas sözleşmede belirlenen toplantı yeter sayılarına gore toplantı yapılır, gündemdeki konular müzakere edilerek kanunda veya sözleşmede öngörülen karar yeter...

Interim Measures in International Arbitration

Interim Measures in International Arbitration UNCITRAL Arbitration Rules, following the recognition of arbitral tribunals’ competence to grant interim measures, and it can be deducted from its definition in Article 26 that an interim measure, just like its equivalent in the domestic litigation, can be ordered by an arbitral tribunal before the final decision on the case. Accordingly, such an order of interim measures can ask a party of the dispute to maintain the status quo or restore it until a final decision is given, take...

ISTAC Fast-Track Arbitration Rules

Istanbul Arbitration Center (ISTAC) ISTAC has been established in 2015 based on the Law No. 6570, entitled the Istanbul Arbitration Center Law as an impartial and independent institution to administer both domestic and international arbitration disputes, with the goal of rendering Istanbul/Turkey a major regional hub for international arbitration. Compared to other arbitration institutions, ISTAC is a very cost-efficient arbitration center, due to both the usage of Turkish Lira currency, and the competitiveness of its registration...

Virtual Hearings

ONLINE ARBITRATION HEARINGS Law, as well as all other disciplines, could not stay immune from adopting itself to the world-wide technological evolution and digital transformation. Global effects of the Covid-19 pandemic fostered this adaptation by moving legal processes into online platforms. Arbitration is one of these legal processes that is affected from the Covid-19 pandemic and adopted itself into technological developments. Below is an overview of arbitration hearings and how they are conducted online in today’s world....

Becoming an Italian Citizen

Introduction Citizenship is a legal relationship between an individual and a country. The country provides protection and rights to the citizen, and in return the individual owes allegiance to the state. This article examines how to become an Italian citizen. Italy is one of the most recommended countries to visit, thanks to its history and nature. Italy is also a founder member of the European Union. Therefore, being an Italian citizen means to become an EU citizen as well. Hence, the Italian citizenship brings a right to be...

Confidentiality in Arbitral Proceedings

CONFIDENTIALITY IN ARBITRAL PROCEEDINGS Although arbitration is preferred over litigation mostly because of its private nature, there seems to be no consensus on whether it should be confidential[1] or whether there is an enforcement procedure in case of breach of confidentiality. “It is true that arbitration proceedings generally are private and the awards are not published like court judgments. It is not correct, however, to assume that information revealed in arbitration is automatically confidential.”[2] It is also safe to say...

Legal Effects of Coronavirus (COVID-19) Outbreak

Introduction Coronavirus (COVID-19) related cases that originated first from China affected most of the world. As of last week, Turkey is also one of the affected countries. It is considered that the outbreak, declared as a "Pandemic" by the World Health Organization, may have a significant impact on the daily lives of people residing in Turkey in the near future. In this legal report, we aim to clarify the legal aspects of a number of issues that are likely to arise in the lives of people residing in Turkey, in the form of answers to...

The Singapore Convention On Mediation

Introduction The United Nations (UN) Convention on International Settlement Agreements Resulting from Mediation (The Singapore Convention on Mediation)1 was finally signed by 46 States on 7 August 20192, following its approval by the United Nations Commission on International Trade Law (UNCITRAL) in June 20183 and adoption by the UN General Assembly in December 20184. The signatories of the Singapore Convention include the two largest economies, the US and China and many of the largest economies in Asia, such as India and South Korea,...