Virtual board of directors in corporations according to the provisions of the Turkish Commercial Code No. 6102

The purpose of this study is to explain the functioning of the board of directors meetings held in corporations partially or completely virtually. Considering the developing technology and the increasing number of international companies, the legislator has included different provisions in the TCC No. 6102 from the TCC No. 6762. According to regulation the article of the TCC No. 6102 in 1527, the board of directors meetings can be held completely virtually, provided that the articles of association of the corporations are arrenged, or the members of the board of directors can participate in the board meeting held in the physical environment via electronic media. The legislator has only made general provisions regarding the board meetings to be held partially or completely virtually. In other words, the authority to determine the operation of the board meetings held partially or completely virtually belongs to the board of directors as in the board meetings which is held physically. In this study, the regulations introduced by the TCC No. 6102 and secondary legislation regarding the board of directors meetings to be held partially or completely virtually. In addition to this, considering the authority of the board of directors to determine its own operations, the problems that may be encountered in practise are mentioned. Keywords: Corporations, Board of Directors, Decision Making Procedures of the Board of Directors, Virtual Board of Directors.