NEWSLETTER-2017

435 LEGAL DEVELOPMENTS 29935 (quater). Various provisions of the Communiqué enter into force on different dates. • The Communiqué on the Fee Tariff of 2017, which will be Applied by the Turkish Patent Institute (BIK/TPI: 2017/1), was published in the Official Gazette dated 31.12.2016 and numbered 29935 (quater). This Communiqué enters into force on 01.01.2017. • The Communiqué (III-48.1b) on the Amendment to the Communiqué on Principles of Real Estate Investment Com- panies (III-48.1) entered into force through publication in the Official Gazette dated 17.01.2017 and numbered 29951. • The Communiqué (III-55.1c) on the Amendment to the Communiqué on Portfolio Management Companies and Activities Of Such Companies (III-55.1) entered into force through publication in the Official Gazette dated 17.01.2017 and numbered 29951. • The Communiqué (Serial No: 55) on the Turkish Financial Reporting Standards regarding Financial Instrument Stan- dards (TFRS 9) entered into force through publication in the Official Gazette dated 19.01.2017 and numbered 29953 (bis). • The Communiqué Amending the Communiqué on the Prin- ciples regarding Licensure and Registration for Operators in Capital Markets entered into force through publication in the Official Gazette dated 27.01.2017 and numbered 29961. • The Communiqué Amending the Common Practice Communiqué on Value Added Taxes (Serial No: 10), entered into force through publication in the Official Gazette dated 03.02.2017 and numbered 29968. • The Communiqué Amending the Communiqué on the prin- cipals regarding Financial Reporting in Capital Markets entered into force through publication in the Official Gazette dated 03.02.2017 and numbered 29968.