As of December 31 2013 there were 36,327 companies in Turkey which had foreign shareholders, 540 of which were China outbound investments (COI). In 2003, there were 112 COIs in Turkey, indicating the dramatic increase in Chinese investors' interest in Turkey. According to the data provided by the Turkish Republic's Ministry of Economy, investments from China constitute the 16th highest of all foreign investments into Turkey.

In Turkey, Chinese investors have focused on commercial trading, manufacturing, hotels and restaurants, mining, sales, maintenance and repair of motorised goods, construction, telecommunications and the generation and distribution of energy.

Chinese investors have a leading role in the mining sector. China is the third highest investor in the Turkish mining sector after Germany and the United Kingdom.

The investment incentive scheme (see section 4) introduced in 2012, among others, provides incentives for large-scale investments.

Large scale investment can be in relation to refined petroleum products, production of chemical products, harbour and harbour services, automotive OEM, automotive supply industries, production of railway locomotives and cars, transit pipeline transportation services, electronics production, production of medical, high precision and optical equipment, production of aircraft and spacecraft and/or related parts, production of machinery and mining. Large scale investments benefit from VAT exemption, customs duty exemption, tax reduction, contribution to investment by the State, social security premium support, land allocation and income tax withholding allowance.

In line with the Turkish Government's 2023 targets for the centennial of the Republic, the sectors identified for large-scale investments provide a good guideline of which sectors the Government is seeking to attract foreign direct investment (FDI), including COI.

b. Is the government generally supportive of COI? Which government, and regional, bodies are responsible for driving COI in your jurisdiction?

Turkey attracted US$15.9 billion of FDI in 2011, a 76% increase from the previous year. Turkey attracted 20.8% more FDI in the first half of 2012 than a year earlier, entering the top 20 of FDI recipient countries with over US$8 billion of FDI, according to the United Nations Conference on Trade and Development.

In order to facilitate one of the targets to attract US$80 billion of FDI per year by 2023, the Turkish Government has incorporated the Republic of Turkey's Prime Ministry Investment Support and Promotion Agency (ISPAT) with the goal of providing assistance to investors before, during and after their entry into Turkey through a one-stop shop approach. The importance given to COI is illustrated by the fact that ISPAT provides assistance to potential investors in, among other languages, Chinese.

Section 2: Investment vehicles

a. What are the most common legal entities and vehicles used for COI in your jurisdiction? How long do they take to become operational?

Joint stock companies and limited liability companies continue to be the most common forms of legal entities for foreign investors. Chinese investors have chosen to facilitate their investments generally through limited liability companies. 496 of the entities which were incorporated by Chinese investors were limited liability companies, whereas 36 of them were incorporated as joint stock companies.

The procedures for the establishment and operation of these types of entities are quite similar and generally take around six business days once the required documentation is in place.

b. What are the key requirements for establishment and operation of these vehicles which are relevant to COI (e.g. is there a requirement for local directors)?

With the enactment of the Foreign Direct Investment Law (FDI Law) numbered 4875 in 2003, foreigners and Turkish nationals have been subject to equal treatment. Accordingly, with the exception of a small number of special sectors, foreigners are subject to the same rules with respect to their investments as Turkish nationals/entities.

However, operationally, once a Chinese investor intends to employ foreigners, each foreign employee will be required to obtain a work permit if the employee does not fall within the exceptional cases provided by the relevant legislation.

Section 3:Investment approval

a. For foreign investment approval (including any national security review) explain the approval process and timing.

As indicated above, the FDI Law diminished any prior approval requirement for FDIs. However, if investing into a Turkish entity, the foreigner must notify the Ministry of Economy so that the inflow of FDIs in Turkey can be tracked.

The notification carries more of a statistical purpose and therefore requires basic information in relation to the investment such as where the foreign investment inflow is from, the purpose of the entity, the names of the relevant entities/persons making the investment and the amount of the investment.

b. Briefly explain the investment restrictions for any specially regulated/restricted sectors (natural resources, financial services, telecoms and infrastructure, etc), including whether the government is entitled to any special rights (e.g. golden share) in those sectors.

As indicated above, the FDI Law diminished any need to obtain an approval for foreigners to make investments in Turkey. However, there are still certain regulated markets which foreigners have limited access to due to certain specific legislations. For companies operating in the maritime and civil aviation markets, foreign shareholding is limited to 49% and the maximum foreign shareholding allowed for a broadcasting entity is 50%.

In relation to other regulated markets such as electricity, mining, petroleum, banking, telecommunications and civil aviation, prior approval of the relevant regulatory government agencies is required in order to effectuate a share transfer with respect to the companies which operate in such markets.

Aside from the limitations provided above, acquisition of real estate by foreigners is also subject to certain limitations which are worth mentioning. Accordingly, the total area of the real estate and limited rights in rem which a foreign real person can acquire in Turkey cannot exceed 30 hectares or 10% of the land of the relevant municipality subject to private ownership.

Only foreign legal entities which fall within the scope of a specific legislation such as the Tourism Encouragement Law numbered 2634, the Petroleum Law 6491 or Industrial Zones Law numbered 4737 can acquire real estate in Turkey.

Turkish companies controlled by foreign investors can acquire real estate in Turkey provided that the acquisition falls within the scope of activities provided in their constitutional documents.

Depending on the location, the acquisition of real estate by a foreign real person, a foreign legal entity or a Turkish legal entity controlled by foreign shareholders is subject to the approval of the commanderships which is authorised by the Turkish General Staff or the relevant Governorship.

c. Which authority oversees competition clearance, when is notification mandatory, and what is the merger clearance process (including whether pre- or post-closing)?

The Turkish Competition Authority (TCA) is the governmental body which ensures the formation and development of markets for goods and services in a free and sound competitive environment in Turkey. In order to achieve this goal, the TCA carries out antitrust reviews of transactions prior to their consummation if (a) the total turnovers of the transaction parties in Turkey exceed TL100 million (Rmb293 million), and turnovers of at least two of the transaction parties in Turkey each exceed TL30 million (Rmb88 million); or (b) the turnover in Turkey for the acquired asset or operation in acquisition transactions or for at least one of the transaction parties in merger transactions exceeds TL30 million (Rmb88 million), and at least one of the other transaction parties has a global turnover exceeding TL500 million (Rmb1.47 billion).

Once the fundamental terms of the transaction are clear and the conditions are met, the parties of the transaction apply by completing a form. Following the submission of the application to the TCA, the TCA is required to respond to the clearance application within 30 days. In the event the TCA fails to respond within the said timeframe, the transaction will be deemed to have cleared.

d. Are there any unique processes that potentially could block a foreign investment, e.g. consent from labour unions?

Aside from the limitations and approvals provided above, there are no unique processes which could potentially block a foreign investment.

e. Are there approval requirements when a foreign investor increases or exits its investments?

Except for regulated markets where share transfers require the approval of a specific regulator and the notification requirement to the Ministry of Economy in relation to the FDI, there are no approval requirements when a foreign investor increases or exits its investments.

Section 4:Tax and grants

a. Are there tax structures and/or favourable intermediary tax jurisdictions that are particularly useful for FDI into the country?

Promoting growth and attracting FDI has played and continues to play a pivotal role in shaping policies in Turkey. For this purpose, various regional and sector-specific incentive schemes have been introduced and various double tax treaties have been put in place over the years.

While these generally are not FDI specific, they are useful for FDIs in reducing the tax exposure of their investments, thereby giving FDIs more room for investment return.

Incentive scheme

The Council of Ministers' Decision numbered 2012/3305 and dated June 19 2012 introduced an incentive scheme with various advantages for both local and foreign investors.

The incentives system recognises four types of incentive implementations (i.e. general incentive implementation, regional incentive implementation, implementation for large-scale investments, and implementation for strategic investments) and nine incentive items (i.e. support elements (destek unsurları)). These incentive items and their classification under the incentive implementations are shown in the table above.

Free zones*

Free zones are established pursuant to the Law on Free Zones (No. 3218) for the purposes of promoting investments relating to the export of goods.

Broadly speaking, operators benefit from exemptions from customs taxes, value added tax, income withholding tax on salary payments and transferring operating profits offshore or to their respective parent companies in Turkey.

Technological development zones*

Technological development zones are established pursuant to the Law on Technological Development Zones (Law No. 4691) for the purposes of promoting R&D investments.

Operators benefit from government support on social security payments and value added tax-exempt sales for certain products originating from technological development zones for designated periods of time.

Organised industrial zones*

Organised industrial zones are established pursuant to the Law on Organised Industrial Zones (Law No. 4562) for the purposes of promoting industrial investments in designated industrial zones.

Operators benefit from value added tax exemptions on the purchase of land in the zone and exemptions from property taxes for a designated period of time.

* A list of free zones, technological development zones and organised industrial zones in Turkey can be accessed at (http://www.invest.gov.tr/en-US/infocenter/publications/Documents/
SPECIAL-INVESTMENT-ZONES-TURKEY.pdf).

b. What are the applicable rates of corporate tax and withholding tax on dividends?

The current rate of corporate tax is 20% of taxable profits (based on worldwide income for tax residents in Turkey and Turkey income for limited taxpayers).

The rate of withholding that applies on dividend payments to non-Turkish residents is 15% unless a lower rate is provided under a double tax treaty.

c. Does the government have any FDI tax incentive schemes in place?

While certain additional deductions from the tax base are allowed for FDIs through general incentive schemes, there are no large-scale tax incentive schemes that apply specifically to FDIs.

d. Other than through the tax system, does the government provide any other financial support to FDI investors? If so, please provide an overview.

Please see the incentive system summarised in section 4a.

e. Are there any reciprocal tax arrangements between your jurisdiction and China? If so, how can they aid investors?

Turkey and China have signed a double tax treaty on May 23 1995 which came into force on January 1 1998 (Tax Treaty).

The Tax Treaty provides measures for the prevention of double taxation with respect to capital gains, income tax on profits and lowers withholding on profits to 10%.

Chinese FDIs controlled directly through China would benefit from the favourable cross-border tax regime and reduced withholding on dividends which would lower the overall tax exposure on investments.

Section 5:Forex controls and local operations

a. What foreign currency or exchange restrictions should foreign investors be aware of?

Turkey does not have a strict currency control regime and the Turkish currency (Turkish lira – TRY) is convertible into other currencies in Turkey. Companies and individuals are entitled to maintain foreign currency deposits and transfer funds in both local and foreign currency offshore provided that the transfers are made through banks.

b. Are there any legal restrictions on bringing in foreign workers and how difficult is it for foreign investors to secure expatriate visas for shareholder representatives, senior managers and workers in practice?

There are certain criteria that need to be met in order to employ foreign workers. These primarily include a minimum paid-in capital of TL100,000 (Rmb293,000) or a turnover or export revenue in excess of the applicable threshold, which is TL800,000 (Rmb2.35 million) for turnover and US$250,000 (Rmb1.56 million) for export revenue, and the need to maintain a ratio of foreign to Turkish workers of 1:5.

Provided the applicant meets the applicable criteria, the process is relatively straightforward with permits being issued on average within four to six weeks of application.

Section 6:Dispute resolution

a. Does your jurisdiction have a bilateral investment protection treaty with China or other jurisdictions commonly used for investing into the country?

Turkey and China have signed a bilateral investment protection treaty on November 13 1990 which came into force on August 1 1994.

Certain protections are offered to qualifying investments under this treaty, such as the so-called most favoured nation clause, which provides that the contracting states would offer to each other not less than they offer to other investors under similar circumstances.

Turkey is party to various others investment protection treaties (including the CIS and European countries).

b. How efficient are local courts' enforcement and dispute resolution proceedings, and are there any procedural idiosyncrasies foreign investors must be aware of?

Turkey is a civil law country with its civil and commercial laws modelled on the Swiss and German law systems and with other laws largely following European Union (EU) guidelines as part of the EU compliance effort over the last decade.

The Turkish court system is generally criticised for being inefficient in terms of timing with an average claim taking over one year to be finalised. It is common practice for foreign investors to opt for international or domestic arbitration.

c. Do local courts respect foreign judgments and are international arbitration awards enforceable?

Turkey is party to the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. Accordingly, foreign arbitral awards will be recognised and enforced in Turkey unless it falls within the exceptions in Article 5.

Foreign court judgements will be enforceable in Turkey pursuant to the Private International and Procedural Code of Turkey (Law No. 5718) except where there is no (contractual or de facto) reciprocity between the jurisdiction where the judgement has been awarded and Turkey, the judgement relates to a matter which falls exclusively within the jurisdiction of the Turkish courts, the party enforcement is sought against has objected to the award before Turkish courts on the basis that he has not been properly summoned or served in connection with the proceedings or the judgment is against the public order of Turkey.

d. Are local judgments and arbitration awards from your jurisdiction generally enforceable in other jurisdictions?

This depends on the rules of the jurisdiction where enforcement is sought. In general and as explained above, Turkey is a civil law country with civil and commercial laws very similar to European countries.

Yesim Bezen

Yesim Bezen is a founding partner of Bezen & Partners. She assists international clients in a wide variety of transactions, most notably in banking, finance, asset and project finance transactions. Yesim Bezen is a qualified solicitor (England & Wales). She completed her training
with and was employed by a magic circle law firm's London office from 2001 to 2007.

Zekican Samlı

Zekican Samlı is an attorney registered with the Istanbul Bar. He joined the Bezen & Partners team in August 2009 following his graduation from Ankara University Faculty of Law. Zekican advises both domestic and international clients on any matters related to regulatory and real
estate issues.

Uğur Sebzeci

Uğur Sebzeci is an attorney registered with the Istanbul Bar. He joined the Bezen & Partners team in September 2009 following his graduation from Ankara University, Faculty of Law. Uğur advises both domestic and international clients on any matters related to commercial law, commercial disputes, mergers and acquisitions and employment.

Can Özilhan

Can Özilhan is an attorney registered with the Istanbul Bar. He joined the Bezen & Partners team in June 2010 following his graduation from Marmara University Faculty of Law. Can advises both domestic and international clients on finance and corporate matters.

Onur Okşan

Onur Oksan is an attorney registered with the Istanbul Bar. He joined the Bezen & Partners team in July 2011 following his graduation from Galatasaray University Faculty of Law. Onur advises both domestic and international clients on regulatory and real estate matters.

土耳其

Yeşim Bezen, Zekican Samlı, Uğur Sebzeci, Can Özilhan 和 Onur Okşan
Bezen & Partners


第一节：中国境外投资

1. 您国家吸引中国境外投资或您政府有意吸引中国境外投资的主要有哪些行业？
截至2013年12月31日，土耳其有36,327家公司有外国股东，其中540家属于中国境外投资。2003年，土耳其内有112项中国境外投资，显示出中国投资者对土耳其兴趣大增。根据土耳其共和国经济部提供的数据，来自中国的投资在全部外国投资中排第16位。

在土耳其，中国投资者的投资焦点是商贸、制造业、餐饮酒店、采矿、销售、电动产品维修、建筑、电信和能源生产及分销。

中国投资者在采矿业占有龙头地位。中国是土耳其采矿业的第三大投资者，仅排在德国和英国之后。

除了其他措施以外，2012年出台的投资鼓励措施(见第四节)对大规模投资提供了鼓励性优惠。

大规模投资可涉及炼油、化工、港口和港口服务、汽车部件代工、汽车耗品生产、铁路车头和车厢制造、油管运输服务、电子产品制造、医疗、高精密及光学设备制造、航空航天器及相关部件制造、机械制造和采矿等行业。大规模投资享有增值税、关税和所得税减免优惠，享有国家参与投资、社会保障金支持、土地分配和所得税预扣优惠。

根据土耳其政府的2023年共和国百周年目标所认定的大规模投资行业，明确了政府目前在为哪些行业寻求外国直接投资，包括中国境外投资。

2. 政府一般支持中国境外投资吗？在您国家，哪些政府或地方机构负责推动中国境外投资？
土耳其在2011年吸引了159亿美元外国直接投资，比前一年增加了76%。在2012年上半年，土耳其吸引的外国直接投资比一年前增加了20.8%，根据联合国贸易和发展会议，已经列入外国直接投资超过80亿美元的20个获得最多外国直接投资的接受国之中。

为了在2023年达到每年吸引800亿美元的目标，土耳其政府已经成立了土耳其共和国投资支持与促进局（ISPAT），其宗旨是通过一站式方式在投资者进入土耳其以前、期间和以后向其提供协助。ISPAT用多种语言，包括中文，向潜在投资者提供协助，这说明了ISPAT对中国境外投资的重视。


第二节：投资工具

1. 您国家最常用于中国境外投资的法人实体和工具有哪些？要多久才可营运？
股份有限公司和有限责任公司继续是外国投资者最常采用的法律实体形式。中国投资者一般选择以有限责任公司形式进行投资。中国投资者注册的公司中有496家是有限责任公司，而股份有限公司只有36家。

组建和运营此两类实体的手续相当类似，一旦所须文件齐备，一般只需要六个工作日就可办妥。

2. 设立和营运与中国境外投资相关的企业主要需符合什么要求 (例如：有没有规定必须要有本地董事)？
2003年出台第4875号《外国直接投资法》以后，外国人和土耳其国民一样享有同样待遇。因此，除了少数的特别行业外，外国人的投资与土耳其国民/实体一样要遵守同样的规定。
不过，在营运上，如果中国投资者要雇用外国人，每个外国雇员将需要取得工作许可，除非他符合有关法律规定的例外条件。


第三节：投资审批

1. 关于外商投资的审批 (包括任何国家安全审查)，请说明审批程序和所需时间。
如上所述，《外国直接投资法》减少了对外国直接投资的事先审批要求。但是，如果要向土耳其实体投资，外商必须通知经济部，以便政府追踪流入土耳其的外国直接投资。
该通知主要是出于统计目的，因此需要投资的基本信息，例如外国投资的来源、实体的目的、有关投资实体/人的名称以及投资金额。

2. 请概述任何特别受监管/限制的行业 (自然资源、金融服务、电信和基础设施等)的投资限制，包括政府在有关行业是否有特别权利 (例如黄金股份)。
如上所述，《外国直接投资法》减少了外国人在土耳其投资时办理审批的需要。不过，仍然有若干特定的法规限制外国人进入某些受监管市场。在海运和空运市场，公司中的外国人持股以49%为限，对于广播实体，外国人可持有的最多股份是50%。

在其他受监管市场，例如电力、采矿、石油、银行、电信和民航，要进行公司股权转让，需要政府有关监管部门的事先批准。

除了上述规定的限制外，外国人购置房地产也受到一些值得一提的限制。据规定，外国自然人在土耳其能够购置的房地产和有限物权不得超过30公顷或有关市辖土地内10%的私有土地。
只有符合特定立法界定的外国法人实体，例如第2634号《旅游鼓励法》、第6491号《石油法》或第4737号《工业区法》范围内的，才能够在土耳其购置房地产。

外国投资者控股的土耳其公司可以在土耳其购置房地产，前提是购置交易是在它们组织章程规定的业务范围内。

外国自然人、外国法人实体或外国股东控制下的土耳其法人实体购置房地产，需要得到土耳其总参谋部或有关省长授权的指挥机构批准，具体取决于房地产所在地而定。

3. 哪个机关负责监管竞争审查？什么时候报告是强制性的？并请概述合并审查程序(包括合并前后)。
土耳其竞争管理局（TCA）是确保土耳其商品和服务市场在自由健康的竞争环境中形成和发展的政府机构。为了达到这个目标，TCA对于达到下述规模的交易在交易达成之前要进行反垄断审查：(a)交易各方在土耳其的总营业额超过一亿土耳其里拉（2.93亿人民币），而且交易各方之中至少有两方各自在土耳其的总营业额都超过三千万土耳其里拉（8,800万人民币）；或者(b)被收购资产或业务在土耳其的营业额或兼并交易中至少有一个交易方在土耳其的营业额超过三千万土耳其里拉（8,800万人民币），而且另外至少有一方在全球的营业额超过五亿土耳其里拉（14.7亿人民币）。

一旦交易的基本条款变得清楚，条件得到满足，交易各方便可填表格提出并购审查申请。向TCA提交申请以后，TCA需在30日内答复申请。如果TCA没有在上述时间内答复，交易将被视为获得批准。

4. 有没有任何特别的程序例如工会同意之类，有可能会阻止外国投资的呢？
除了以上规定的限制和审批以外，不存在什么有可能阻碍外国投资的特别程序。

5. 外国投资者如增加或撤回投资，有什么审批要求？
除了在受监管市场内股权转让需要特定监管机构批准以及经济部关于外国直接投资方面的通知要求以外，外国投资者增资或撤资不需要任何审批。


第四节：税收及补助

1. 有没有一些税务结构或有利的中介税务管辖区，是对外商直接投资土耳其尤其有用的？
促进增长和吸引外资一直而且继续对土耳其的政策制定起着关键作用。为此目的，这些年来，土耳其出台了多个地区性和行业性的鼓励措施和签订了多个双重税收协定。

虽然这些措施和协定并非特别为外国直接投资而制定，但有助外国直接投资减低税务负担，从而给予外国直接投资更大的投资回报空间。

鼓励措施
2012年6月19日的第2012/3305号部长会议决定引入了一套对本国和外国投资都有各项优惠的鼓励措施。

该鼓励制度划分了四类鼓励措施实施方案（即综合性鼓励措施实施方案、地方性鼓励措施实施方案、大规模投资实施方案和战略投资实施方案）和九种鼓励措施项目（即支持元素(destek unsurlari)）。这些鼓励措施项目及其在鼓励措施实施方案中的分类见上表。

自由区*
自由区是根据《自由区法》（第3218号）为促进与产品出口有关的投资而设立的。

大体而言，营运人享受免征关税、免征增值税、工资所得预扣税和可将营运利润汇出海外或其在土耳其的母公司等优惠。

技术开发区*
技术开发区是根据《技术开发区法》（第4691号法律）为促进研发投资而设立的。

营运人享受政府对社会保障金的资助和在指定期间内源自技术开发区的产品免征销售增值税。

有组织工业区*
有组织工业区是根据《有组织工业区法》（第4562号法律）为促进指定工业区的工业投资而设立的。

营运人享受在区内购置土地时免征增值税和在指定期间内免征房产税的优惠。

*土耳其的自由区、技术开发区和有组织工业区名单见 (http://www.invest.gov.tr/en-US/infocenter/publications/Documents/SPECIAL-INVESTMENT-ZONES-TURKEY.pdf).





2. 企业所得税和股息预提税的适用税率是多少？
现行的企业所得税是应纳税利润额的20%（对土耳其居民，按全球收入计税，对有限纳税人，按土耳其收入计税）。

对非土耳其居民的股息支付适用15%预扣税率，除非双重征税协定规定了更低的税率。

3. 政府是否已设立外商直接投资税务优惠制度？
虽然外国直接投资可通过综合性鼓励措施享受额外的税基扣减，但是没有专门适用于外国直接投资的大规模税务鼓励措施。

4. 除了通过税务制度，政府还有向外商直接投资者提供其他财务支持吗？如有，请加以概述。
请参见上述1段下汇总的鼓励措施制度。

5. 您国家与中国之间有没有任何相互税务安排？如有，这些安排如何帮助投资者？
土耳其和中国在1995年5月23日签订了双重征税协定，该协定在1998年1月1日生效（下称税务协定）。

税务协定规定了防止对财产收益和利润所得税双重征税的措施，并将利润预扣税率降为10%。

从中国直接控制的外国直接投资可受惠于有利的跨境税务制度和股息预扣税扣减，这些优惠可降低投资的总体税负。


第五节：外汇管制及本地经营

1.有什么外币或外汇限制是外国投资者需要注意的？
土耳其没有严格的货币管制制度，土耳其货币（土耳其里拉——TRY）可在土耳其兑换为其他货币。企业和个人都有权持有外汇存款，可将本币和外币汇出海外，只要是通过银行办理。

2. 引入外国员工有什么法律限制？在操作上外商投资者为股东代表、高级经理和员工取得外国员工签证有多困难？
要雇用外国员工，需要满足若干标准。这些标准主要包括最低已缴付资本达到10万土耳其里拉（29.3万人民币），或营业额或出口收入超过适用的门槛，营业额的门槛是80万土耳其里拉（235万人民币），出口收入的门槛是25万美元（156万人民币），并且需要将外籍与土耳其员工的比例维持在1:5。

如果申请人满足适用的标准，手续是相对简单的，在提交申请后平均四至六个星期内就可获得许可证。


第六节：争议解决

1. 您国家是否有和中国或其他国家签订关于投资您国的双边投资保障条约？
土耳其和中国在1990年11月13日签订了双边投资保护协定，该协定于1994年8月1日生效。

根据该协定，合资格的投资可获得某些保护，例如所谓的最惠国条款。该条款规定，订约国相互向对方投资者提供的优惠不次于在类似情况下向其他投资者提供的优惠。

土耳其也是多个其他投资保护协定的缔约国（包括独联体和欧洲国家）。

2. 当地法院的执法和争议解决程序的效率如何？有什么特别的程序是外商投资者需要注意的？
土耳其是一个大陆法系国家，其民法和商法以瑞士和德国法律为样本，其他法律也大多遵循欧盟指引，这是过去十年来欧盟合规工作的结果。

土耳其法院系统普遍被批评为效率低，解决诉讼的时间平均超过一年。外国投资者通常选择国际或国内仲裁。

3. 当地法院尊重外国判决吗？可执行国际仲裁裁决吗？
土耳其是《承认及执行外国仲裁裁决纽约公约》的签字国。因此，外国仲裁裁决在土耳其会被承认和执行，除非裁决属于第5条所述的例外。

外国法院判决在土耳其可根据土耳其的《国际私法和诉讼法典》（第5718号法律）执行，除非，作出判决的司法管辖地与土耳其之间不存在（合同上的或事实上的）互惠关系，判决所关联的事项完全是属于土耳其法院管辖范围内，判决的被执行方已经以未曾就该诉讼或判决获得适当传召或司法文件送达为理由向土耳其法院提出反对该判决，或者该判决破坏土耳其的公共秩序。

4. 您国家的判决和仲裁裁决一般会在其他国家执行吗？
这取决于被要求执行的司法管辖地的规则。一般而言，如上所述，土耳其是一个大陆法系国家，其民法和商法与欧洲国家很相似。

Yesim Bezen
Yesim Bezen是Bezen & Partners的创始合伙人。她协助国际客户进行各种各样的交易，尤其是银行、金融、资产和项目融资交易。Yesim Bezen是英国及爱尔兰执业律师。2001至2007年，她在首屈一指的律所伦敦分所完成训练及获聘。

Zekican Samlı
Zekican Samlı 是伊斯坦堡注册律师。他在Ankara 大学法律学院毕业后，于2009年8月加入Bezen & Partners的团队。Zekican Samlı就监管和房地产事务向本地和外国客户提供法律意见。

Uğur Sebzeci
Uğur Sebzeci是伊斯坦堡注册律师。他在Ankara 大学法律学院毕业后，于2009年9月加入Bezen & Partners的团队。Uğur Sebzeci就商业法、商业争议、并购和劳动事宜向本地和外国客户提供法律意见。

Can Özilhan
Can Özilhan是伊斯坦堡注册律师。他在Marmara大学法律学院毕业后，于2010年6月加入Bezen & Partners的团队。Can Özilhan就财务和企业相关事宜，向本地和外国客户提供法律意见。

Onur Okşan
Onur Okşan是伊斯坦堡注册律师。他在Galatasaray 大学法律学院毕业后，于2011年7月加入Bezen & Partners的团队。Onur Okşan就监管和房地产事务向本地和外国客户提供法律意见。