Turkey: Securities

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Article
The Capital Markets Board Lowers The Disclosure Threshold For Changes In Shareholding And Voting Rights To 3%
Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.
Turkey Commercial
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Nazali
Article
Sermaye Piyasası Kurulu’nun İlke Kararı İle Fiili Dolaşımdaki Pay Kavramını Ve Hesaplama Esasları Yeniden Düzenlenmiştir.
Turkey's Capital Markets Board has introduced a comprehensive new framework for calculating free float ratios of publicly traded companies on Borsa Istanbul. The regulation establishes detailed criteria for determining which shareholdings should be excluded from free float calculations, including direct and indirect ownership structures through funds and other listed companies.
Turkey Finance
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Nazali
Article
The Concept Of Shares In Actual Circulation And The Applicable Calculation Principles Have Been Re-Regulated By A Principle Decision Of The Capital Markets Board
The Capital Markets Board of Turkey has introduced a new framework for calculating shares in actual circulation for companies listed on Borsa İstanbul's Equity Market, fundamentally changing how free float ratios are determined. The updated regulations establish comprehensive exclusion criteria for certain shareholdings and introduce a novel approach that accounts for indirect shareholdings through hedge funds and other publicly traded entities. This regulatory shift requires monthly reporting obligati
Turkey Finance
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Nazali
Article
Newsletter On Shareholding Disclosures And Free-Float Shares
Turkey's Capital Markets Board has introduced new disclosure thresholds and free-float calculation methodologies that will fundamentally reshape transparency requirements for publicly traded companies. The regulatory changes lower material event disclosure thresholds from 5% to 3% and establish comprehensive daily monitoring of shareholding structures through the Central Securities Depository.
Turkey Commercial
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Bener Law Office
Article
Yeni Varlık Barışına Ilişkin Bazı Sorulara Cevaplarım
Tebliğde, gelir vergisi mükellefiyeti bulunmayan kişilerden varlık barışından yararlanmak isteyenlerin, Türkiye'de bulunan ancak hâlihazırda banka ve aracı kurumlarda bulunmayan para, altın, döviz, menkul kıymet ve diğer sermaye piyasası araçları için bildirimde bulunmak suretiyle uygulamadan yararlanabilecekleri belirtilmiştir. Bu açıklama kanuna aykırıdır
Turkey Tax
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BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Article
Sermaye Piyasasi Kurulu (Spk) İngilizce Özel Durum Açiklamasi Yükümlülüğünün Kapsamini Genişletti 14.08.2026
Turkey's Capital Markets Board has expanded the requirement for English-language disclosure of material events to include all publicly traded companies, not just those in the first corporate governance tier. Companies must prepare their internal processes for simultaneous Turkish and English publication by October 1, 2026, with full responsibility for translation accuracy.
Turkey Commercial
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Nazali
Article
Capital Maintenance After Incorporation: The Two-Year Rule Under Article 356 Of The TCC
Article 356 of the Turkish Commercial Code (“TCC”) introduces specific restrictions on certain acquisition and lease transactions carried out by joint stock companies within the first two years following their incorporation. The primary purpose of this provision is to safeguard the company’s share capital, which constitutes a fundamental guarantee for creditors
Turkey Commercial
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ELIG Gürkaynak Attorneys-at-Law
Article
2024 Takvim Yili Gelir/Kurumlar Vergisi Beyannamesinde Ar-Ge/Tasarim İndirimi İle Teknopark Kazanç İstisnasindan Yararlanan Mükelleflerin 31.12.2025 Tarihine Kadar Belli Kiymetlere Yatirim Yapma Yükümlülüğü Bulunmaktadir
16.12.2023 tarihli ve 32401 sayılı Resmi Gazete'de yayımlanan 7953 sayılı Cumhurbaşkanı Kararıyla, bu düzenlemelerde yer alan oran ve tutarlar 1.1.2024 tarihinden itibaren geçerli olmak üzere aşağıdaki şekilde yeniden belirlenmiştir
Turkey Tax
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BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
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