Sadece Türk Ticaret Kanunu'nun "Yedek Akçeler" başlığını taşıyan 466'ncı maddesinin 4'ncü fıkrasında"....gayesi esas itibariyle işletmelere iştirakten ibaret olan "Holding şirketleri..." ifadesine yer verilmiştir. Mevzuatımızdaki bu tanımlama eksiği literatürde çeşitli yazarlar tarafından yapılan tanımlamalar ile kapatılmaya çalışılmıştır. bu tanımlamalardan bir kısmı aşağıdaki gibidir.
"Kendisi ticari veya sınai bir faaliyette bulunmayan kontrol etmek amacıyla başka firmaların pay senetlerine sahip olan hukuken bağımsız şirket...."
"Holdingler, dağınık ve ortakları aynı olan ve faaliyet konuları farklı bulunan şirketlerin yönetim ve kontrolünü ele geçirmek amacı ile onların hisselerini satın alan yada elinde bulunduran şirketlerdir.
Bu bakımdan holding bir şirket türü değil, şirketler arasındaki bir çeşit ilişkiyi belirten kavramdır."
Bu bakımdan holding bir şirket türü değil, şirketler arasındaki bir çeşit ilişkiyi belirten kavramdır."
Holding şirketler tarafından bağlı şirketlere araştırma ve geliştirme, finansman temini, pazarlama ve dağıtım, yatırım projelerinin hazırlanması, hedeflerin tayini, planlama, örgütlendirme kararlarının uygulanması, bilgisayar hizmetleri, sevk ve idare, mali revizyon ve vergi müşavirliği, piyasa araştırmaları, halkla ilişkilerin tanzimi, personel temini ve eğitimi, muhasebe organizasyon ve kontrolü, hukuk müşavirliği konularında hizmetler verilebilmektedir.
Holding tarafından bağlı şirketlere verilen hizmetler için fatura düzenlenmesi zorunlu olup verilen hizmetin karşılığını teşkil eden bedelin, Kurumlar Vergisi Kanununun 13 üncü maddesinde yer alan emsallere uygunluk ilkesine göre belirlenmesi gerekmektedir.
Holding tarafından verilen bu tür hizmetlerin bağlı şirketlerce gider yazılabilmesi için,
1.Hizmetin mutlaka verilmiş olması,
2.Kesilen faturada hizmet türünün ayrıntılı olarak belirtilmesi,
3.Tek faturada birden fazla hizmet bedelinin bir arada yer alması halinde, her hizmet bedelinin ayrı ayrı gösterilmesi,
2.Kesilen faturada hizmet türünün ayrıntılı olarak belirtilmesi,
3.Tek faturada birden fazla hizmet bedelinin bir arada yer alması halinde, her hizmet bedelinin ayrı ayrı gösterilmesi,
şarttır.
Yukarıda belirtilen koşullara uygun olarak bağlı şirketler, holding tarafından kesilen fatura bedelini gider olarak kayıtlarında gösterebileceklerdir.
The distribution of the general administrative expenses of the holding companies among the subsidiaries
The Turkish legislation doe not contain an definition concerning holding companies. The only mention of the “holding companies” is in Article 466/4 of the Turkish Commercial Code, under the caption of “Legal Reserves” in the sentence : “The Holding Companies, of whose main purpose is basically to participate in enterprises.” This gap in the Turkish legislation was attempted to be filled through the formulation of certain definitions in the current literature by various scholars. Some of these definitions are provided below:
“A legally independent firm, which does not perform any commercial or industrial activity by itself, but which owns the shares of other companies for purposes of ensuring of a control on these companies…”
“Holdings are corporations that purchase or possess the companies that are diversely located, whose partners are same and which are engaged in different fields of activity…”
In this respect, a holding company is not a type of company, but a concept that implies a type of conglomeration relation between the companies.
The Holding companies may provide a variety of services to their subsidiaries, in such areas as research and development, procurement of finance, marketing and distribution, preparation of investment projects, determination of objectives, planning, organization, implementation of decisions, computer services, management, financial revision and tax consulting, market research, public relations, recruitment and training of personnel, accounting organization and control, legal consulting.
The billing of the services provided by the holding companies to their subsidiaries is obligatory, and the cost of the services rendered, should be determined in consistency with the arm’s length principle regulated in Article 3 of the Corporation Tax Code.
In order for such services rendered by the holdings to their subsidiaries;
The distribution of the general administrative expenses of the holding companies among the subsidiaries
The Turkish legislation doe not contain an definition concerning holding companies. The only mention of the “holding companies” is in Article 466/4 of the Turkish Commercial Code, under the caption of “Legal Reserves” in the sentence : “The Holding Companies, of whose main purpose is basically to participate in enterprises.” This gap in the Turkish legislation was attempted to be filled through the formulation of certain definitions in the current literature by various scholars. Some of these definitions are provided below:
“A legally independent firm, which does not perform any commercial or industrial activity by itself, but which owns the shares of other companies for purposes of ensuring of a control on these companies…”
“Holdings are corporations that purchase or possess the companies that are diversely located, whose partners are same and which are engaged in different fields of activity…”
In this respect, a holding company is not a type of company, but a concept that implies a type of conglomeration relation between the companies.
The Holding companies may provide a variety of services to their subsidiaries, in such areas as research and development, procurement of finance, marketing and distribution, preparation of investment projects, determination of objectives, planning, organization, implementation of decisions, computer services, management, financial revision and tax consulting, market research, public relations, recruitment and training of personnel, accounting organization and control, legal consulting.
The billing of the services provided by the holding companies to their subsidiaries is obligatory, and the cost of the services rendered, should be determined in consistency with the arm’s length principle regulated in Article 3 of the Corporation Tax Code.
In order for such services rendered by the holdings to their subsidiaries;
1. The services must be physically rendered;
1. The type of service rendered must be explained in detail on the invoice;
1. In cases when a single invoice contains more than one service, the price of each service should be disclosed separately;
Provided that the above conditions are met, the subsidiaries are allowed to disclose the totals invoiced by the holding, in their legal records as expense.ozdogrular.com
