İş ortaklıklarının Kurumlar Vergisi Kanunu açısından değerlendirilmesi
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Date
2008
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Sosyal Bilimler Enstitüsü
Abstract
There is no agreed definition for joint ventures in jurisprudence. Therewithal joint ventures can be defined as an agreement between two or more people to found a permanent or temporary company for a special purpose while they are running their own businesses and to provide technical, financial, commercial assistance from their own operating companies to this new company.Although there is no provision of joint ventures? form, to mention about joint ventures presence, there should be strong commitment to contribution to costs, profits and losses of the company by partners and joint management needs loyalty to a single law. Also, joint ventures should be found for a special purpose and a limited time.In Turkish Corporation Tax Law (Law No: 5422) joint ventures are defined as fallows; ?Corporations written in the paragraphs A,B,C and D of the Article 1 of the Turkish Corporation Tax Law ( Law No: 5422) and which of these are pledged to execute a special purpose together by partners and founded for the purpose of sharing the profit and asking tax liability from the tax office can be defined as joint ventures. Tax liability shall not be affected whether they are partnerships or not.? Similar definition is replied in Corporation Tax Law numbered 5520. The difference between corporation tax laws number 5520 and 5422 can be seen in the explanation of these laws. The obligation for the business of being spread to a more than one calendar year construction, reparation, fitting and technical services did not mentioned in Corporation Tax Law numbered 5520.Problems are arising in the application of rules in taxation law to joint ventures due to the fact that, they do not have corporate identities and do not perform their activities continuously. The law maker set it as a voluntary action for joint ventures to become a taxpayer under the taxation law and this resulted with a slackness of taxation law in practice.In this work joint ventures has been analyzed in terms of taxation law. The approach formed in Laws with numbers 5422 and 5520 has been the major guidelines for analyzing the joint ventures.
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Keywords
Ortak Girişimler, Vergi Hukuku