The Nexus Issue in Direct Taxation of the Digital Economy and Proposed Solutions within the context of the OECD Studies
The direct taxation of the digital economy is one of the heated debates among the actors of international tax policy and international tax law academia. This deep-rooted quarrel which desperately strives for a solution, has somewhat lost its origin and the trajectory of the quest has turned to the point where suggested solutions have no power to solve the case, i.e. erasing the nuance of finding a remedy to the taxation of “digital economy”. ...
Information Exchange Among Competitors in Competition Law
One of prominent concepts in recent years is information exchange in competition law, which we can describe as a very young branch of law especially in Turkey.
While information exchange had generally been evaluated within the scope of concerted practice or seen as a means of proof used for proving concerted practice, later on it has been adopted, especially through jurisprudence, that information exchange is actually an action that alone can constitute a violation of competition...
Evaluations Regarding the Risk Occasioned By Gross Negligence
The Turkish Commercial Code regulates the consequences of the insured or the beneficiary or the people whom the insured or the beneficiary is legally responsible for their actions being at fault in the risk's occasion...
Transfer of Profits Arising From the Infringements of Intellectual Property Rights
Article 66-70 of Law No. 5846 on Intellectual and Artistic Works (“Law”) stipulates the legal claims which may be brought in case of infringements of intellectual rights. The right holder may make a request to remedy an existing infringement (Law art. 66-68), for multiple damage claims (Law art. 68), to prohibit an imminent infringement (Law art. 69), for pecuniary and non-pecuniary compensation claims (Law art. 70/1, 2), and for transfer of profits (Law art. 70/3)...
Autonomous Systems in the Law of Extra-Contractual Liability
Autonomous systems do not operate under the direct control of a human being; besides, their decisions and acts are unforeseeable to some extent. That is why it is on the agenda of lawyers and lawmakers to clarify who is liable for damages caused by autonomous systems. This study explores the attribution of extra-contractual liability for damages caused by autonomous systems....
A Study on the Future of Company Law: Artificial Intelligence in Company Management
Artificial intelligence technologies are on the way to creating a new commercial order and understanding that will shake up the traditional structure of corporate law. In particular, the efficiency and speed of artificial intelligence technologies that automate decision-making processes have led companies to tend to use these systems both by developing and marketing them and by incorporating them...
Why could debt-based crowdfunding not succeed in Turkey?
Capital Markets Board of Turkey published a Communiqué on Crowdfunding in the Official Gazette edition 31641 on 27 October 2021. The Communiqué is to set down the principles and procedures regarding debt-based crowdfunding. Yet, no crowdfunding platforms have so far applied for listing on debt-based crowdfunding...
Seller’s Liability for Defects in Company Acquisitions
The study aims to shed light on the question of what extent the provisions of the Turkish Code of Obligations (TCO) regulating the seller's liability for defects can be applied in share deals of a joint stock corporation; concluding that the answer is a "yes" for acquisitions where the control of the target company passes from the seller to the buyer. The study also clarifies the term ‘defect’ in company acquisitions and the legal nature of seller's representations and warranties, which are the most debated clauses of a share purchase agreement (SPA), scrutinizes the legal conditions for defect liability in share deals, and discusses the buyer's optional rights and potential claims in the case of defect liability...
Rule 41(5) of ICSID Arbitration Rules: A Venus Flytrap or A Well-Taken Step Towards Efficiency?
The mechanism under Rule 41(5) of ICSID Arbitration Rules, an innovation for its time, has been adopted by various institutional rules. A recent dispute has brought this rule into the daylight once again, prompting a detailed insight...
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