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ment funds that are a legal entity with the entry into force of CML pub-
lished in the Official Gazette dated 30.12.2012 and numbered 38513,
are regulated in detail with the publication of the Communiqué. Even
though real estate investment funds are yet to be established, various
entrepreneurs are intending to establish the first real estate investment
fund of Turkey. Real estate investment funds are commonly established
abroad; they make the securitization of real estate possible, and liqui-
date them by connecting investors with real estate owners
7
.
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NEWSLETTER 2014
7
Akbulak, Yavuz,
p. 188.