Legal 500 2024 EMEA Edition
HABERLER & YAYINLAR
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.
HABERLER & YAYINLAR
Türkiye Ranks Among the Top in Europe for IPOs in 2024: A Sign of a Stronger Market?
According to the 2024 Global IPO Trends Report published by one of the most reputable audit companies , global initial public offerings (IPOs) decreased by 10% compared to the previous year, with a 4% decline in total proceeds.