Yeni Gelişmeler

Gelir Vergisi Kanunu ile Bazı Kanunlarda Değişiklik Yapılması Hakkında Kanun ("Torba Kanun") 19 Temmuz 2019 tarih ve 30836 sayılı Resmi Gazete'de yayımlanarak yürürlüğe girdi. Torba Kanun finansal yeniden yapılandırmaya ve gelir vergisine ilişkin düzenlemeler içeriyor.

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Finansal Yeniden Yapılandırma

Recent Developments 

The Law on the Amendment to the Income Tax Law and Certain Laws (the "Omnibus Bill") entered into force upon its publication on the Official Gazette No. 30836 dated July 19, 2019. The Omnibus Bill includes provisions for financial restructuring and tax related matters.

What’s New?

Financial Restructuring

A Cuyahoga County, Ohio trial court did not abuse its discretion when it appointed a receiver for a “defunct” foreign corporation that the trial court found “persists for the purpose of winding up its affairs in Ohio.”In re: All Cases against Sager Corporation (2010), 188 Ohio App 3d 796, appeal accepted for review (2011), 127 Ohio St. 3d 1503. The Court of Appeals found it undisputed that corporate assets existed after the foreign corporation had been dissolved, “and that these assets may afford insurance coverage to Ohioans injured by exposure to Sager’s products”.