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Cut

Legal Articles

Where knowledge turns into value.

Cut is the craftsmanship that draws light out from within. A rough stone does not shine; brilliance comes from facets cut at the right angle.

Here you will find long-form work: analyses that examine a regulation article by article, show their sources and follow the subject through to the end.

25 articles
023

1 September 2026 · 4 min · M. Abdullah Türkkan

The Inward Processing Regime in Gold Imports and Its Penalties

The authorisation, time-limit, closure and sanction chain for gold imports under the inward processing regime, and the most common mistakes in practice.

022

1 September 2026 · 4 min · M. Abdullah Türkkan

Contracts in Foreign Currency: Freedom and the Limits of the Restriction

This article explains the limits of the restriction on foreign-currency-denominated contracts (dövizle sözleşme yasağı) and its exceptions by contract type, within the framework of foreign exchange legislation (kambiyo mevzuatı).

021

1 September 2026 · 4 min · M. Abdullah Türkkan

The Line Between a Foreign Exchange Misdemeanour and the Offence of Smuggling

The boundary between breaches of foreign exchange legislation (kambiyo mevzuatı) and smuggling offences is examined in the light of customs declaration and authorisation procedures.

020

1 September 2026 · 4 min · M. Abdullah Türkkan

Objections to Foreign Exchange Administrative Fines and the Notification Regime

The time limits and legal basis for objecting to foreign exchange administrative fines, and the effect of defective notification on the process.

019

1 September 2026 · 4 min · M. Abdullah Türkkan

Repatriation of Export Proceeds and the Write-off Regime

This article explains the time limits for the repatriation of export proceeds (ihracat bedelinin yurda getirilmesi), the exceptions and the procedures for closing accounts within the framework of foreign exchange legislation (kambiyo mevzuatı).