The National Tax Agency published the distributed materials from the fourth meeting of experts discussing the evaluation of stocks that do not have market prices. The session covered recent valuation methods, theoretical frameworks, and practical guidance for tax authorities and professionals. The documents detail the methodology for determining fair market values in the absence of observable transaction data, including case studies, calculation examples, and procedural updates. They also address how these evaluations affect inheritance, gift, and corporate tax assessments, emphasizing compliance with the latest tax code revisions. The materials are available for download and serve as a reference for tax accountants, auditors, and interested parties seeking clarity on complex stock valuation issues. The agency highlighted the importance of accurate valuations to prevent tax evasion and ensure fair tax contributions across industries dealing with intangible assets.