@article{2016,title={ACCOUNTING AND TAXATION OF CAPITAL IN KIND AT JOINT STOCK COMPANIES PURSUANT TO THE NEW TURKISH COMMERCIAL CODE NO 6102},abstractNode={The article 329/1 of the New Turkish Commercial Code No 6102 reads, “A Joint Stock Company is defined as a Stock Corporation whose capital is limited and divided into shares and which is limitedly liable to the obligations by its assets and whose partner’s liabilities are limited only to the capital they invested”. Discriminating the capital form as capital in cash and capital in kind in stock companies by law lays emphasize on the capital subject. Due to the discrimination “capital in cash and capital in kind” made in the new Turkish Commercial Code, in applications, there are many questions faced with on the capital in kind conception. Thus, in the study, the fact how the capital in kind can be used in the incorporation or capital increase of the Joint Stock Companies, how to impose an interim injunction, accounting and the status thereof against the Income Tax and the Value Added Tax were described in detail.},author={Nalan ECE},year={2016},journal={Kesit Akademi}}