Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 32023 (In Turkish) and dated 24.11.2022. Revaluation rate announced in the rate of 122.93% (one hundred twenty two comma ninety three) for 2023.

Constitutional Court decides on the texture of personal messages of the employee.

The Constitutional Court Decision published on the Official Gazette dated November 15, 2022 and numbered 32014 included the concept of personal data.

Due to the insulting messages of the employee on the company phone about other colleagues, the employment contract was terminated by the employer with a valid reason. According to the employee's claim, the contents of the messages are personal data and were obtained unlawfully by the employer. According to the employer's claim, since it is a company phone, the messages of the employee on the company phone were obtained in accordance with the law, since the device was a company device.

What is Liaison Office?

Liaison offices are named as places established by foreign country-based companies in the Turkish market, whose main field of activity is market research, communication, promotion, information and/or technical support. The most important difference of liaison offices from branches is that they are not allowed to engage in any commercial activity in Türkiye.

Liaison offices are regulated in the Foreign Direct Investment Law No. 4875 (In Turkish). According to the aforementioned Foreign Direct Investment Law, companies established in accordance with the laws of foreign countries may be allowed to establish a liaison office in Türkiye, provided that they cannot engage in commercial activities.The procedures and principles of the process of opening a liaison office are regulated in the Implementation Regulation of the Foreign Direct Investment Law (In Turkish), which is enacted based on the aforementioned Law.

Small information files stored on internet browsers by visited websites are called cookies. While some types of cookies are absolutely necessary for the functioning of the website visited, some types of cookies can be used to store information such as language preference or location of website visitors.

The Draft Guideline on Cookies Applications(in Turkish) was published by the Turkish Personal Data Protection Authority ("Authority") and presented to the public. On June 20, 2022, the Guideline on Cookies Applications ("Guideline") has been published on the website of the Authority for both data processors and data controllers.

It has been stated that the Guide will also be valid for desktop and mobile websites or web applications and it is aimed to create a guiding document as practical advice for all data controllers who operate a website. The Guideline also includes recommendations regarding personal data processed through cookies within the scope of the Turkish Personal Data Protection Law ("Law").