Corporate division practices and tax dimension

Both in economic and trading environments companies prefer to redevelop their organization structures due to different needs and difficulties. Similar to merging and revising organization type of the company, corporate division is another type of organizational redevelopment. The purpose of this paper is examining different types of enterprise divisions in Turkey and the reasons of divisions at Turkish Commercial Code and Corporate Taxation Code level. The reasons for dividing and procedures of it are explained in detail and the results of divisions are evaluated. This study includes four chapters. In the first chapter general explanation about the concept of division, in the second chapter corporate divisions and their procedures according to Turkish Commercial Code, in the third chapter corporate divisions from the perspective of taxation, Corporate Taxation Code and other types of taxes and in the fourth chapter methodology and by implementing sample practice, the topic is tried to clarify are analyzed. In the final chapter the results of the implementation are provided. As a result of our work, it has been seen that there are some problems in company splitting practices, primarily TTK and KVK do not contain the same basic regulations on division. For this reason, it has come to the conclusion that the provisions of both Laws should be harmonized with each other. This study is limited to examining the demerger of capital transactions in terms of the Turkish Commercial Code and tax legislation.