The change of type of companies with share companies and their tax implications

The subject of this study is the change of type and their tax implications within companies with Share Company. First chapter begin with companies with share company consist of joint stock company, limited company, limited partnership divided into shares provided by our domestic legal system. Afterwards, definition, kind, feature of change of type are explained. Terms, conditions and results of change of type are studied in the context of Turkish Commercial Code numbered 6102, since currently change of type companies with Share Company subject to TCC 6102 upon our law system. In addition, this chapter included both the procedure of change of type and rights of action against to change of type. Companies and their change of type enacted by Corporate Tax Law in Turkish Tax Law system. The taxation arising from processes of type changes have to be deal with Corporate Tax Law. Therefore, the second chapter consists of change of type on Corporate Tax Law. Based on the importance taxed and untaxed change of type explained in detail. Although this chapter contains, submission of the corporate tax return, deductible loss, deduction of investment, exceptions, transfer costs. Because of the second part of the study is limited to the Corporate Tax Law, the third part included the type of change in the eyes of the other tax types, tax procedure and liability for the public receivables. In the third part of the study, the type of change in companies with Share Company is explained in terms of tax on income tax, value added tax, tax procedure, stamp tax, fees, bank insurance transaction tax, special consumption tax and liability for the public receivables. In this study the type of change in companies with Share Company examined laws, notices, special notices, state council decisions, jurisprudence. The study frequently refers special notices by reason of the lack of judicial decisions in this subject.