Türk-Alman Üniversitesi Hukuk Fakültesi Dergisi
Yazarlar: Süheyla Ahsen Ahsen TÜRKMEN
Anahtar Kelimeler:Offshore Company,Letterbox Company,International Jurisdiction,Legal Entities,Tax Haven,International Litigation
Özet: The commonly called as "offshore" companies, which are increasingly becoming one of the most important actors of the international business life, have been the subject of many studies in terms of different legal disciplines; however, they have not been evaluated in terms of private international law and international procedural law. Offshore companies, which are completely used to operate outside the countries where they were established, are closely related to international private law and procedural law, with an element of foreignness. Considering the possible volume of the study, it has been deemed appropriate to make an assessment only in terms of Turkish international procedural law. However, a review/evaluation of the entire Turkish international procedural law has not been made. Only issues that may be specific in terms of offshore companies and offshore financial centers / tax havens where they are established have been emphasized. In the first part of the study, where, how, and why such companies are established was explained as much as possible in accordance with the purpose of the study. In the second part, the jurisdiction of Turkish courts concerning such companies and the liability of such companies to deposit guarantees while filing a lawsuit or commencing an execution procedure are examined.