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Abstract


MUTUAL RESCISSION AGREEMENT IN EMPLOYMENT RELATIONSHIP: LEGAL FRAMEWORK AND TAXATION DIMENSION

Employee and employers eliminate their employment agreements effectively for the future through mutual rescission. In this respect, the mutual agreement is a reason that terminates the employment agreement. This agreement entails debts to both parties. With the termination of this agreement, the employer makes a payment to the employee and generates a taxable income. This is therefore a matter of importance both for the labour law and tax law. Therefore, it becomes necessary to disclose the mutual agreement made between employees and employers in compliance with the tax law as of the legal nature of the mutual agreement, both within the scope of labor law and for determining the elements that constitute the basis of taxation. Accordingly, this study aims to contribute to the writing of the articles by explaining the legal nature of the rescission agreement and the taxation issue in line with the related legislation, administrative opinions, and judicial decisions.



Keywords
Mutual rescission agreement, labour law, tax law.



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