Company establishment, taxation and accounting transactions in Turkey and Germany in terms of legal regulations

In the globalizing world, the move of international trade across the border has led to the international movement of inter-company competition. Following these developments; Corporate organizations have started to realize their mergers at the international level, and taxpayers have turned to corporate organizations in different countries in order to take advantage of tax advantages and incentives in the globalized world. The tax and trade laws that taxpayers who are considering trading in different countries will differentiate, resulting in positive and negative consequences on behalf of the taxpayer. Taxpayers who are able to see these results in advance can turn to countries where they can gain a tax advantage and increase the profitability of their businesses. Businesses that can turn application differences between countries into opportunities can go one step further than their competitors in the world economy where full competition is experienced. The main idea that this thesis study is trying to put forward scientifically is; comparative introduction of national and international tax and trade laws and keeping a light on overseas activities. In the first part of the study, the concept of the company, its types, the company structures were defined by examining and in the second part the connection between the concept of tax, the tax history, the Turkish Tax system was established. In the last section, the differences in establishment, functioning, accounting practices, tax advantages and similar approaches between Turkey and Germany were compared.