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  Citation Number 3
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KURUMLAR VERGİSİ KANUNU AÇISINDAN SERMAYE ŞİRKETLERİNDE TAM BÖLÜNME
2014
Journal:  
Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi
Author:  
DOI:  
10.14780/iibd.02865
Abstract:

Abstract enThe full demerger is the dissolution of a stock corporation without liquidation by means of complete transfer of its assets, credits and debts to two or more fully amenable stock corporations and in return, to give the participation stock of the predecessor corporations to the shareholders of the dissolved corporation. Full demerger has mainly been regulated under the Turkish Commerce Code; it has also been regulated under the Corporate Tax Code due to its tax related consequences. In this work, the provisions under the Turkish Commerce Code concerning full demerger have been briefly discussed; and secondly, substantial and procedural conditions of full demerger under the Corporate Tax Code and relevant significant issues have been examined

Keywords:

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Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 167
Cite : 449
2023 Impact : 0.444
Details
Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi