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Capital Gains According to Article 80 of the Income Tax Law, regardless of the acquisition method (except those acquired without consideration), the g
In Türkiye, taxpayers are required to disclose their transactions with related parties. This disclosure is made through the “Transfer Pricing, C
With the provision of subparagraph (c) added to the second paragraph of Article 32/A of the Corporate Tax Law with the Law No. 6322, it has become pos
Summary Solar power plant (SPP) investments are encouraged within the scope of regional supports according to the Decree on State Aids in Investments
You can access our article titled “Comparison of the Advantages Provided by R&D/Design Centers and Technopolis” from the link below.
A. General Principles of Reduced Tax Application to Export Activities According to Article 30 of the Corporate Tax Law, the corporate tax rate is redu
PROTECTION OF PERSONAL DATA
WEBSITE COOKIE POLICY
Your personal data; It is one of the leading principles of our Institution to protect the privacy of visitors to the website (www.bilgener.com) operated by BİLGENER YEMİNLİ MALİ MÜŞAVİRLİK A.Ş. (“COMPANY” or Company Name) as the data controller. This Cookie Usage Policy (“Policy”) explains to all our website visitors and users which types of cookies are used and under what conditions.
Cookies are small text files that are stored on your device or network server by websites you visit on your computer or mobile device.
It is generally used to provide you with a personalized experience during your use of the website you visit, to improve the services offered and to improve your experience and may contribute to ease of use while browsing a website. If you do not prefer the use of Cookies, you can delete or block Cookies in your browser settings. However, we would like to remind you that this may affect your use of our website. Unless you change your cookie settings in your browser, we will assume that you accept the use of cookies on this website.
1. WHAT KIND OF DATA IS PROCESSED IN COOKIES?
Cookies on websites, depending on their type, collect data about your browsing and usage preferences on the device you visit the site. This data includes information about the pages you access, the services and products you review, your preferred language option and other preferences.
2. WHAT is a solution and what are its intended uses?
Cookies are small text files that are stored on your device or network server through browsers by websites you visit. These small text files, which contain your preferred language and other settings on the site, help us remember your preferences the next time you visit the site and make improvements to our services to improve your experience on the site. So you can have a better and personalized user experience on your next visit.
The main purposes of using cookies on our Website are listed below:
- To improve the services offered to you by increasing the functionality and performance of the website,
- To improve the Website and to offer new features through the Website and to personalize the features offered according to your preferences;
- To ensure the legal and commercial security of the Website, you and the Institution, and to prevent fraudulent transactions from being carried out through the Website;
- To fulfill its legal and contractual obligations, especially those arising from the Law No. 5651 on the Regulation of Publications on the Internet and Combating Crimes Committed through These Publications and the Regulation on the Procedures and Principles for the Regulation of Publications on the Internet.
3.TYPES OF COOKIES USED ON OUR WEBSITE
3.1. Session Cookies
Session cookies ensure that the website works properly during your visit. They are used for purposes such as ensuring the security and continuity of our sites and you during your visit. Session cookies are temporary cookies, they are deleted when you close your browser and come to our site again, they are not permanent.
3.2. Persistent Cookies
These types of cookies are used to remember your preferences and are stored on your device via browsers. Persistent cookies remain stored even after you close your browser or restart your computer from which you visited our site. These cookies are stored in subfolders of your browser until they are deleted through your browser’s settings.
Some types of persistent cookies may be used to provide you with customized recommendations, taking into account issues such as your intended use of the Website.
Thanks to persistent cookies, if you visit our Website again with the same device, it is checked whether there is a cookie created by our Website on your device and if there is, it is understood that you have visited the site before and the content to be transmitted to you is determined accordingly and thus a better service is provided to you.
3.3. Mandatory/Technical Cookies
These cookies are essential for the website you visit to function properly. The purpose of such cookies is to provide necessary services by enabling the website to function. For example, it allows you to access secure parts of the website, to use its features, to navigate on it.
3.4. Analytical Cookies
They collect information about the way the website is used, the frequency and number of visits, and show how visitors navigate to the site. The purpose of using such cookies is to increase performance by improving the way the site functions and to determine the general trend direction. They do not contain data that could enable the identification of visitors. For example, they show the number of error messages displayed or the most visited pages.
3.5. Functional/Functional Cookies
It saves the choices made by the visitor within the site and remembers them on the next visit. The purpose of such cookies is to provide ease of use to visitors. For example, it prevents the site user from re-entering the user password on each page they visit.
3.6. Targeting/Advertising Cookies
They enable the measurement of the effectiveness of advertisements served to visitors and the calculation of the number of times the advertisements are viewed. The purpose of such cookies is to serve ads customized to the interests of visitors.
Likewise, they ensure that visitors’ browsing interests are specifically identified and appropriate content is served. For example, it prevents the ad shown to the visitor from being shown again in a short time.
4. HOW ARE COOKIE PREFERENCES MANAGED?
To change your preferences regarding the use of cookies or to block or delete cookies, simply change your browser settings.
Many browsers allow you to control cookies by giving you the option to accept or reject cookies, to accept only certain types of cookies, or to be alerted by the browser when a website requests to store cookies on your device.
It is also possible to delete cookies that have already been saved in your browser.
If you disable or refuse cookies, you may need to set some preferences manually, some features and services on the website may not work properly because we cannot recognize and associate your account. You can change the settings of your browser by clicking on the relevant link from the table below.
5. ENFORCEMENT OF THE WEBSITE PRIVACY POLICY
Website Privacy Policy 13.12.24 . is dated. In case all or certain articles of the Policy are renewed, the effective date of the Policy will be updated. The Privacy Policy is published on the website of the Authority (www.bilgener.com) and made available to the relevant persons upon the request of personal data subjects.
Company Name: BİLGENER YEMINLİ MALİ MÜŞAVİRLİK A.Ş.
Address: Fatih Sultan Mehmet, Buyaka Shopping Center, Mahallesi, Balkan Caddesi, Ümraniye/İstanbul, Turkey
Telephone: +90 212 678 13 13
E – Mail: [email protected]
Web Address: bilgener.com