6102 SAYILI TÜRK TICARET KANUNU (TTK) M. 342’YE GÖRE FIKRI MÜLKIYET HAKLARININ ANONIM SIRKETE AYNI SERMAYE OLARAK KONULMASI

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In due course of transformation of industrial society into information society that taking place within present century, the economic asset is beeing identified as intellectual capital rather than a tangible capital. Possession of intellectual capital in the global world system in which the technology incredibly has made progress and by the time those trade walls have been diminished, turned out to be significant enstrument that sets the global competitiveness rules. In this context, possession of intellectual capital is one of the most important component that directly raises the value of the companies. The main theme of this study is: allocating the intellectual property rights as capital in kind to joint stock company for capital subscription under the new TCC number 6102. In this study; having focused on the types and characteristics of capital in kind which have been incorparated into TCC, the intellectual property rights those were allocated as capital in kind for joint stock company will be evaluated in the light of article 342.

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New Turkish Commercial Code Number 6102 , Joint stock company , Capital in kind , Intellectual property rights.

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