Partial division companies and a practi̇ce with regards to Turkish Commercial Code and tax acts

Companies can prefer reconstruction models because of changing of economical conditions day by day, request of companies specialization in different areas, getting difficult of growing business' management control system request of the company shareholder and taxational advantages.In our working, we tried to explain operation of split inside reconstruction with regards to taxational and legal advantages, operation process, the way of implementation. Thesis consists of 4 part with entry section.In the second part, concepts of divisional, the reason of division, type of division tries to be explained.In the third part, the process of division with regards to Turkish Commercial Code is examined and explained within legal framework.In the last part of thesis that is practice part, as regards the process of partial division practice is carried out.In this part, condition of the partial division process application with regards to Turkish Commercial Law and other tax law is handled. Documents that are prepared by Company Management and YMM, reports and papers are included at the part of thesis ''Additions''