This website is primarily aimed to provide basic informative framework but it also renders data to the users on generic knowledge that is frequently asked in the field of financial legislation. Such data are posted not for the aim of providing any consulting service. As known there are continuous alterations in the tax legislation effective in Turkey. It may not be feasible to concurrently update the information provided in the website with the effectuated regulations. Thus users of this website must stay alert against any potential delays or errors. All information posted on our website is intended for informative purposes only. It should always be noted that each case involving taxing bears in itself unique features. On that account it is best to consult to professional advisors prior to making operations on the basis of provided information on this website. Due to the causes listed hereinabove under no circumstances can 'Deriner & Partners' authorized name or bodies be held responsible for the damages or potential risks that might accrue in relation to using the information in the context of this website. All decrees relevant to using the contents on this website are subject to Turkish Substantive Law and Procedural Law. Istanbul Courts are the authorized body in the emergence of any disputes in relation to this website.