Merging and split-off operations in companies with share capital from the perspective of Turkish code of commerce and Turkish Tax Law and practical examples

There have been quick developments and changes in economics and finance with the starting of the process of globalization. Business enterprises need much capital, investment and qualified labour than they have to apply an effective strategy of competition in the market. Recently, business enterprises usually find merging and transferring procedures the most suitable means to reach these sources. The aim of this study is to examine theoretically the procedures of merging, transferring and separating of business enterprises and evaluate taxing process with the help of case studies in the framework of legal regulations and legislations of our country.