TRANSFER ACCORDING TO THE CORPORATE TAX LAW NO. 5520 (TAX-FREE MERGER)

Abdullah Ceylan

Makale detayları

TRANSFER ACCORDING TO THE CORPORATE TAX LAW NO. 5520 (TAX-FREE MERGER)

Yazarlar:

Abdullah Ceylan

Yayıncı:

Gaziantep University

Ana Başlıklar:

Vergi Hukuku

Dergi:

Gaziantep Üniversitesi Hukuk Fakültesi Dergisi Issue 2, pp.1-21

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336739

pISSN:

3023-722X

Anahtar kelimeler:

Özet:

 In the Turkish Commercial Code No. 6102, mergers are regulated in two ways: mergers through acquisition and mergers through new establishment. In the Corporate Tax Law No. 5520, the distinction is made as taxed or tax-free mergers, without making a distinction between mergers through acquisition or new establishment. In the Corporate Tax Law system, taxed mergers are regulated as mergers and tax-free mergers are regulated as transfers. It should be noted that the concepts of merger through acquisition, which is a type of merger defined in the TCC systematics, and transfer, which refers to tax-free merger defined in the CTL, are different from each other. Whether the merger will be taxable or not will depend on whether it meets the conditions in Articles 19 and 20 of the CTL. In other words, mergers that meet the conditions set forth in Articles 19 and 20, which regulate transfer provisions, will be tax-free, while mergers that do not meet the conditions will be taxed.

 In the Turkish Commercial Code No. 6102, mergers are regulated in two ways: mergers through acquisition and mergers through new establishment. In the Corporate Tax Law No. 5520, the distinction is made as taxed or tax-free mergers, without making a distinction between mergers through acquisition or new establishment. In the Corporate Tax Law system, taxed mergers are regulated as mergers and tax-free mergers are regulated as transfers. It should be noted that the concepts of merger through acquisition, which is a type of merger defined in the TCC systematics, and transfer, which refers to tax-free merger defined in the CTL, are different from each other. Whether the merger will be taxable or not will depend on whether it meets the conditions in Articles 19 and 20 of the CTL. In other words, mergers that meet the conditions set forth in Articles 19 and 20, which regulate transfer provisions, will be tax-free, while mergers that do not meet the conditions will be taxed.

 In the Turkish Commercial Code No. 6102, mergers are regulated in two ways: mergers through acquisition and mergers through new establishment. In the Corporate Tax Law No. 5520, the distinction is made as taxed or tax-free mergers, without making a distinction between mergers through acquisition or new establishment. In the Corporate Tax Law system, taxed mergers are regulated as mergers and tax-free mergers are regulated as transfers. It should be noted that the concepts of merger through acquisition, which is a type of merger defined in the TCC systematics, and transfer, which refers to tax-free merger defined in the CTL, are different from each other. Whether the merger will be taxable or not will depend on whether it meets the conditions in Articles 19 and 20 of the CTL. In other words, mergers that meet the conditions set forth in Articles 19 and 20, which regulate transfer provisions, will be tax-free, while mergers that do not meet the conditions will be taxed.

 6102 sayılı Türk Ticaret Kanununda birleşme, yeni kuruluş yolu ile birleşme ve devralma yolu ile birleşme şekillerinde iki tür olarak düzenlenmiştir. 5520 Sayılı Kurumlar Vergisi Kanununda ise, devralma yolu ile ya da yeni kuruluş yolu ile birleşme şeklinde bir ayırma yapılmamış, ayrım vergili veya vergisiz birleşme olacak şekilde yapılmıştır. Kurumlar Vergisi Kanununda vergili birleşmeler birleşme, vergisiz birleşmeler ise devir olarak düzenlenmiştir. Belirtilmelidir ki, TTK hükümlerinde düzenlenmiş bir birleşme türü olan devralma yolu ile birleşme ile KVKda düzenlenmiş vergisiz birleşme olarak ifade edilen devir kavramları birbirlerinden farklıdır. Birleşmenin vergisiz şekilde gerçekleşebilmesi, KVKnın 19 ve 20nci maddelerindeki şartların var olup olmadığına göre belirlenecektir. Devir hükümlerinin düzenlendiği m.19 ve m.20de belirtilen şartlara haiz olan birleşmeler vergisiz gerçekleşmesi mümkün olacak, şartları bulundurmayan birleşmeler ise vergili biçimde gerçekleşmiş olacaktır.

Makale detayları

TRANSFER ACCORDING TO THE CORPORATE TAX LAW NO. 5520 (TAX-FREE MERGER)

Yazarlar:

Abdullah Ceylan

Yayıncı:

Gaziantep University

Ana Başlıklar:

Vergi Hukuku

Dergi:

Gaziantep Üniversitesi Hukuk Fakültesi Dergisi Issue 2, pp.1-21

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336739

pISSN:

3023-722X

: tax-free merger

transfer

corporate tax

loss offset

participation share sale gain exemptionvergisiz birleşme

devir

kurumlar vergisi

zarar mahsubu

iştirak hissesi satış kazancı istisnası

Sayı

Makale detayları

Yazarlar: Abdullah Ceylan

Yayıncı: Gaziantep University

Ana Başlıklar: Vergi Hukuku

Dergi: Gaziantep Üniversitesi Hukuk Fakültesi Dergisi Issue 2, pp.1-21

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001336739

pISSN: 3023-722X

Sayı

Yazarlar:

Abdullah Ceylan

Yayıncı:

Gaziantep University

Ana Başlıklar:

Vergi Hukuku

Dergi:

Gaziantep Üniversitesi Hukuk Fakültesi Dergisi Issue 2, pp.1-21

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001336739

pISSN:

3023-722X