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Anahtar Kelimeler: anonim şirket, kendi payını iktisap, yavru şirket, ana şirket, bağlı şirket. ABSTRACT…
According to Article 379/5 of the TCC, provisions governing acquisition by a joint stock company of its own shares also apply to acquisitions of a joint stock company’s shares by its subsidiary. However, this does not prevent all controversies and uncertainties which may arise, in practice, with respect to the application of Article 379 ff of the TCC to acquisition by a subsidiary of its parent company’s shares. The main problems in this regard include the applicability of those provisions to acquisitions by a dependent company of shares of one of its joint parent companies, to shares acquired by a subsidiary before the establishment of a parent-subsidiary relationship between them and to acceptance of a joint stock company’s shares as security by its subsidiary. There are also some uncertainties about the application of conditions and requirements set out in Article 379 to acquisitions by subsidiaries. This article aims to reveal problems and ambiguities on the application of Article 379 ff of the TCC to acquisitions of shares of a joint stock company by its subsidiary and offer some proposals to eliminate those problems and ambiguities by using comparative law.…
Key Words: joint stock company, acquisition of own shares, subsidiary, parent company, dependent company.…
