Tıbbi cihazların satışları

Tıbbi Cihaz Satış, Reklam ve Tanıtım Yönetmeliğinde Yapılan Son Değişiklikler

Tıbbi Cihaz Satış, Reklam ve Tanıtım Yönetmeliği (“Yönetmelik”)’nde yapılan son değişiklikler 02.09.2020 tarihinde 31232 sayılı Resmî Gazete’de yayınlanarak yürürlüğe girmiştir. Ardından Tıbbi Cihaz Satış, Reklam ve Tanıtım Yönetmeliği’nin Uygulanmasına İlişkin Kılavuz da 12.10.2020 tarihli sürümüyle güncellenerek Yönetmelik’le uyumlu hale getirilmiştir. Bu kapsamda makalemizde Türkiye İlaç ve Tıbbi Cihaz Kurumu (“Kurum”) tarafından yapılan değişiklikler ele alınacaktır. […]

YEKDEM Başvuruları

REGARDING YEKDEM APPLICATIONS

YEKDEM is a mechanism developed to support and encourage renewable energy production in Turkey. The government aims to ensure that renewable energy sources become more attractive to energy investors through this mechanism developed. It is a single annual functioning mechanism, and application dates are vital to take advantage of this incentive. Because an application that […]

Can Foreigners Establish A Company In Turkey?

Is There Any Difference Between Foreigners and Turkish Citizens with Establishing Company in Turkey? The answer is “No”. According to “Foreign Direct Investment Law” numbered 4875 in Turkey, in line with the principle of equal treatment, foreign investors have the same rights as the local investors. This law stipulates that foreign investors may establish all […]

ifa imkansızlığı

Impossibility of Performance

INTRODUCTION In the Turkish Code of Obligations No. 6098 (“TCO”), the impossibility of performance is stipulated as the termination of the obligation where its performance is rendered impossible by circumstances not attributable to the debtor. According to the article on partial impossibility of performance, which is also regulated under the TCO, when the performance of […]

TAX IMPACT OF SPONSORSHIP AGREEMENTS BETWEEN COMPANIES AND INDIVIDUAL ATHLETES AND SPORTS TEAMS

What Is A Sponsorship Deal ? : Sponsorship agreements are agreements in asset and in cash made by companies or real person traffickers with sports clubs or individual athletes.Within the scope of the sponsorship activity that will take place in asset sponsorship, institutions sponsor the persons or sports teams by offering their products or services. […]

Tax Impact Of Sponsorships In Health Care

Tax Impact Of Sponsorships In Health Care

What Is Sponsorship ? Sponsorship is an agreement made by companies or real person traders in kind and material terms with the person or institution they want to sponsor.Within the scope of the sponsorship activity that will take place in kind sponsorship, institutions sponsor the person or institution they sponsor by offering their products or […]

ANONİM ŞİRKETLERİN VERGİ AVANTAJLARI

TAX ADVANTAGES OF JOINT STOCK COMPANIES

There are significant differences in favor of the joint stock company partners as opposed to the limited liability company partners in taxing the income generated by withdrawal from the company. The most important reason for this is the significant taxation of limited liability company share transfers which is due to the fact that the shares […]

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