The Decision Amending the Decision on Determination of Companies Subject to Independent Auditing ("Amendment Decision") was published in the Official Gazette dated March 17, 2026.
With the Amendment Decision, which entered into force as of its publication date to be applied to accounting periods starting on or after 1 January 2026, companies that are not included in the lists (I) and (II) annexed to the Decision on the Determination of Companies Subject to Independent Audit…
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The legal nature of translations represents an important issue under copyright law. Indeed, a translation is often not simply a technical transfer between languages; particularly in the context of literary works, it constitutes the product of intensive intellectual labor whereby the translator reconstructs the work by drawing on the culture of the target language, its expressive possibilities, and the translator’s own interpretation. In this respect, a translation may in…
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Presidential Decision No. 11031 dated 12 March 2026 (“New Pricing Decision”) has introduced significant changes to the pricing system for human medicinal products that was originally established by Decision No. 2017/9901 and subsequently updated several times. Increasing the adjustment rate used in Euro/TL calculations from 60% to 65%, allowing higher pricing for the first equivalent or generic products to encourage their faster entry into the market, and the inclusion for…
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In the digital ecosystem, children are no longer viewed solely as individuals in need of protection; they have also become one of the central user segments within data-driven business models. Social media platforms, gaming applications, and video-sharing websites systematically process children’s behavioral data, interaction patterns, and content consumption habits. This reality has led to a transformation in the legal approach to children’s data protection, shifting from a…
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The frequent and prolonged medical leave taken by an employee often adversely affects the normal functioning of the workplace and renders the continuation of the employment relationship challenging. Such persistent absenteeism may lead the employer to terminate the employment contract on the grounds of either just cause or a valid reason.
Pursuant to Article 18 of the Labor Act No. 4857, the employment contract of an employee benefiting from job security provisions may be…
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On 19 January 2026, the Turkish Medicines and Medical Devices Agency announced a new initiative focusing on real-world data and pharmacoeconomic analyses for medicines supplied from abroad within the scope of named patient programs. The initiative applies to medicines obtained under the regulation governing the supply of medicines from outside Türkiye, which are typically used in situations where no authorized or available alternative exists in the domestic market and access…
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