Mergers and transfers in companies under the Corporate Tax Law

In our law, trading companies are regulated in the Commercial Code. Although the definition of the company is not made in our law, there are many similar definitions in the doctrine. In addition, from explanations related to trading companies in the Turkish Commercial Code, it is possible to create a framework for the definition of the company. Although the main area of regulation is the Turkish Commercial Code, given that the law is a whole, other legislation also includes regulations related to Company Law. One of them is the corporate tax law. The subject of our study is mergers and transfers in companies within the scope of corporate tax law. In accordance with this law, the question of whether mergers and transfers of companies should be taxed has been investigated. However, provisions in other tax legislation are also included.