Authored by Ersin Nazalı, this work is a comprehensive study examining the liquidation, transfer, merger, demerger, and conversion processes of joint stock and limited liability companies from the perspectives of the Turkish Commercial Code and tax law. The book addresses corporate restructuring models aimed at enhancing companies’ competitiveness within a legal and technical framework, with particular emphasis on the tax implications and exemption requirements under the Corporate Tax Law. It also serves as a practical guide by supporting theoretical discussions with private rulings and judicial decisions.