Sayfa 62III. Does the Contractual Group Approach mean anything to Turkish Company Group Law?
A. Elaborating the Issue
a) As I learned from Ünal Tekinalp and others the contractual group produced by control…
loss compensation (sec. 302),…
dividend compensation (sec. 304), …
paid to the controlled company respectively its minority shareholders. All this seems…
Given the fact that no country in the world except Germany knows the intercompany…
b) The German concept of contractual control has been based on three fundamental…
firstly, the search for a streamlined organization of the corporate group in the…
secondly, the pursuit of affiliate corporations for the tax privilege to compensate…
thirdly, the very German rule of sec. 23 (5) of the Stock Corporation Act, saying…
The third and last of these issues –apparently reflected in TCC Art. 340 par. 1–…
a tax law target regarding the group privilege and …
a company law target regarding the legitimacy of control.…
The first is of no relevance outside national tax law. The latter, however, is of…
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