Akkaya, MustafaAltay, Ahmet Eren2022-03-232022-03-232009http://hdl.handle.net/20.500.12575/77789eing an often-used method in corporate restructurings, mergers and acquisitions started to gain speed with the rise of the globalization. The thesis treats of the corporate mergers and acquisitions and comprised of two sections. In the first section of the thesis, mergers were reviewed generally; types and causes of mergers were mentioned; together with the merger tendencies in United States of America, Europe and Turkey. Moreover, in the first section, provisions in Turkish legislation (mainly in Turkish Commercial Code) pertaining to the mergers were analyzed generally.Review of corporate mergers in terms of taxation that constitutes the main scope of the thesis was made in the second section thereof. In this respect, the topic was narrowed and it was mainly focused on making an analysis with respect to the Corporate Tax Law, however; regulations in other tax laws regarding corporate mergers were also mentioned. In the second section of the thesis, taxable merger ? nontaxable merger differentiation in doctrine was explained by studying the ?acquisition? concept in terms of the Turkish Commercial Code and the Corporate Tax Law and conditions of taxable ? nontaxable merger was referred. It was strived to display that ?the nontaxable merger? concept does not only consist of Article 19 of the Corporate Tax Law; it should be evaluated together with Article 20 of the Corporate Tax Law. Furthermore, loss deduction in mergers was explained in light of the precedents.Findings introduced with the thesis were summarized in the conclusion section thereof.trHukukvergimasterThesis