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Member Articles


China’s Top 10 Trademark Developments

I. CONTINUED AND INCREASING EFFORT IN TACKLING TRADEMARK SQUATTING Following the amendment of the Trademark Law in 2019, the China National Intellectual Property Administration's ("CNIPA") took the initiative to reject ...

Regulatory Rule no. 8/2021-R, of 16 November

On 16th November 2021 ASF Regulatory Rule no. 8/2021-R was approved, establishing the standards for calculating the minimum value of liabilities arising from defined benefit pension plans and health benefit plans funded ...

Turkish Mortgage Covered Bonds

Author: Idil Yildirim Introduction Mortgage covered bonds are one of today’s most common structured finance products. Although they have a prominent presence in the marketplace today, these bonds have historical root ...

Value Added Tax Aspect of Disguised Profit Distribution Through Transfer Pricing

Author: Ozge KisacikDisguised profit distribution through transfer pricing is one of the tax security methods regulated under Article 13 of Corporate Tax Law No. 5520 (“CTL”). Pursuant to this article, if corporation ...

Receivable Rights in the Context of Capital Contribution

Author: Helin Akbulut Introduction Arguably, one of the most important principles of joint stock companies is the principle of capital maintenance. This principle is one of the founding principles of Turkish Commercial ...

Constitutional Court Decided That Lack of Jurisdiction Decision Rendered due to Arbitration Agreement Does Not Violate the Right to Property

Author: Duygu Oner Introduction It is well known that the existence of a valid arbitration agreement in dispute resolution eliminates the jurisdiction of the courts. If, despite the existence of a valid arbitration agr ...

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