Divorce Cases with Questions and Answers in Supreme Court Practice and Doctrine

Ayşe Uyanık

The book titled "Divorce Cases with Questions and Answers in Supreme Court Practice and Doctrine", co-authored by one of our senior lawyers, Ms. Ayşe Uyanık, has been published by Aristo Publishing House and we congratulate Ms. Ayşe for this work, which we believe will be useful for all our colleagues and other legal experts in terms of both doctrinal and practical questions, and we wish Dear Ayşe continued success.

NEWS & ANNOUNCEMENTS

Determination of the Acquisition Date for Gains from Appreciation

Pursuant to the Repeating Article 80 titled "Gains from Appreciation" of the Income Tax Law No. 193 ("Law"), it is regulated that the gains arising from the disposal of certain goods and rights specified in the Law are considered as gains from appreciation and these gains are taxable income.

NEWS & ANNOUNCEMENTS

Inheritance Rights of Non-Turkish Citizens on Properties Located in Turkey

In cases where the legator and the inheritors are non-Turkish citizens, it is first necessary to determine which country's law shall be applicable for the transition of the inheritable properties located in Turkey (“Heritage”) to the inheritors. Within this framework, pursuant to Article 20 of the International Private and Civil Procedure Law numbered 5718, Turkish law shall apply for the transition of immovable properties and for the transition of movable properties, the national law of the deceased/legator shall apply.