ANONİM VE LİMİTED ŞİRKETLERDE İÇ KAYNAKLARDAN ESAS SERMAYE ARTIRIMI İLE İLGİLİ VERGİ KANUNLARI VE TÜRK TİCARET KANUNU’NDA YER ALAN ORTAK HÜKÜMLERİN DEĞERLENDİRİLMESİ VE ÖNERİLER

Authors : Hanifi Ayboğa

Pages : 61-65

Doi:10.14783/maruoneri.682176

View : 22 | Download : 23

Publication Date : 1997-06-15

Article Type : Review

Abstract :In Turkish Commercial Code there does not exist atıy provision concerning increase in principal Capital from internal resources (profits not distributed, reserves and fluids). On the other hand, the provisions concerning increase in principal Capital from internal resources are given place in our tax laws. Legal base should be constructed for the subject matter by legal arrangements to be made in Turkish Commercial Code relating to increase in principal capital from external resources.
Keywords : Sermaye artımı, Vergi kanunları, İç kaynaklar