Mainly driven by commercial policies, mergers and acquisitions, demergers, sale, purchase or exchange of shares and other kinds of corporate restructurings are also supported by tax regulations when specific requirements are met. Thus, these operations became another tool for tax structuring. Because of the interdisciplinary nature of the operations we approach these operations not only from tax aspect but also from legal and financial aspects.

Mergers and demergers have become easier and more attractive with the introduction of new commercial code and corporate income tax code. Evaluation of legal, financial and tax risks and opportunities is crucial for calculating the real value of the target and to avoid surprises in the future. In this respect, we provide

• Legal Due Diligence

• Financial Due Diligence

• Tax Due Diligence

Transfer of shares, subject to some conditions, may have significant tax benefits but proper structure should be built ahead of time in order to be entitled to these benefits. Thus, advance planning and forming the company structure accordingly is very important. After careful analysis of the objective of investments corporations are structured so as to maximize their benefits.