Restrictions for Turkish Residents to Use Foreign Leverage Trading Forex Intermediaries and The Regulations Regarding Advertisement and Marketing Activities of These Services
Leverage trading that provides clients to access to the exchange markets online and to trade their money, which also known to the public as "forex", is a capital market activity that is under the duties and jurisdiction of the Capital Markets Board of Turkey...
Coronavirus outbreak is a reality that shows its effects all over the world as well as in Turkey. This epidemic will inevitably affect commercial and legal relations as it is affecting our daily lives. The effect of this epidemic on commercial contracts, which are an indispensable element of commercial life, is one of the most curious issues in recent days. Therefore, it is useful to mention the effect of the outbreak on commercial contracts.
In accordance with the Law on Occupational Health and Safety and the Code of Obligations, employers must ensure the occupational health and safety of their employees at the workplace. The employer must provide the necessary resources to ensure occupational health and safety at the workplace. It is necessary to take measures such as providing a sufficient amount of soap, cologne and hand disinfectant in the workplace and take measures such as ventilation of the workplace by employers.
Based on the principles of social security law and the decision of the 21st Civil Chamber of the Supreme Court of Appeals dated 15/04/2019, if there is a proper causal relation between the subsequent damage and the incident, the incident may be considered within the scope of a "work accident." Thus the employer can be held responsible if it is determined that the worker is infected with the disease under the conditions listed in Article 13 of Law No. 5510 (Coronavirus / COVID-19)
As per the Turkish Labor Law, employees required to perform their jobs as agreed with the employer. Only in very exceptional cases, it is possible to avoid performing the assigned tasks. The Coronavirus (COVID-19) infection has been occupying the world and Turkey for a long time and creates severe and imminent danger in the workplace. There are problems in the implementation of the labor contract due to this infection. Under the law, employees can ask the employer to detect and eliminate the threat and avoid working until the danger removed.
Due to the rapid spread of the coronavirus (COVID-19) epidemic in Turkey, the time limits in legal proceedings suspended with the Law No. 7226, which published in the Official Gazette dated 26.03.2020 and numbered 31080, to prevent further spread of the epidemic disease and loss of rights.
Due to the COVID-19 outbreak, employers request various information from their employees and visitors to the workplace to ensure occupational health and safety in the workplace. This information includes information such as the current health status of employees, the people they are in contact with, and the recent travels. Measuring the body temperatures of employees and visitors, determining body temperatures with cameras, various scanning methods, and recording this information are also preventive activities. The restrictions on the processing of the personal data of employees and visitors are among the recently researched topics. For this reason, it would be useful to evaluate this issue.
The provisions of the law referred to in this research paper is based on the Turkish Corporate Tax Law (Kurumlar Vergisi Kanunu) Code no. 5520 and Turkish Income Tax Law (Gelir Vergisi Kanunu) Code no. 193.
International tax law, in its broadest sense, is the whole of the tax law rules that states apply to foreign-related financial events and relations. International tax law constitutes one of the sub-branches of tax law.
OECD Model Tax Convention
The provisions of the law referred to in this research paper are based on the OECD Model Tax Convention on Income and Capital: Condensed Version 2017.
In our last research paper, we explained the measures to prevent double taxation at the national level. In this article, we will continue with the international methods and in particular the OECD Model Tax Convention (Model Tax Convention on Income and Capital).
The provisions of the law are referred to in this article are based on the United Nations Model Double Taxation Convention between Developed and Developing Countries Updated Version 2017.
We articulated the OECD Model Tax Convention in our last article. In this article, we will explain the United Nations Model Double Taxation Convention between Developed and Developing Countries.