Author's Contents
Sena Coşkun is an Associate at Tax Department of Erdem & Erdem. She provides tax advisory and tax litigation services for national and international companies in relation to tax and customs disputes. The scope of the services that she provides includes the evaluation of the tax inspection procedure and the tax inspection report, application to the Report Evaluation Committee, management of the pre-assessment and post-assessment reconciliation procedures, initiation of the tax litigation process and the individual application procedure before the Constitutional Court.
Newsletter Articles
As a general rule, under Article 80 of the Repetitive Income Tax Law No. 193 ("ITL"), capital gains derived from the disposal of securities, except for exemptions, are subject to income tax as capital appreciation gains...
Legal Developments
The unit square meter values of land and plots, which are used as the basis for calculating property tax amounts, are determined every four years by valuation commissions. The values set by these commissions are announced through municipalities and relevant institutions, and taxpayers may access the newly...