{"id":2835,"date":"2020-06-11T18:18:57","date_gmt":"2020-06-11T15:18:57","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2835"},"modified":"2020-11-23T18:41:19","modified_gmt":"2020-11-23T15:41:19","slug":"uluslararasi-mali-vergisel-gelismeler-mayis-2020","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler-mayis-2020\/","title":{"rendered":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler (May\u0131s 2020)"},"content":{"rendered":"<p><strong><em>Uluslararas\u0131 B\u00fclten<\/em><\/strong><\/p>\n<p><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-65<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0\u00a0\u00a0 :<\/strong> 11 Haziran 2020<\/p>\n<p><strong>Konu\u00a0\u00a0\u00a0\u00a0 :<\/strong> Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler (May\u0131s 2020)<\/p>\n<p>Merhaba, de\u011ferli okurlar\u0131m\u0131z,<\/p>\n<p>Sizlerle uluslararas\u0131 maliye ve verginin \u00f6nemine binaen birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z yurt d\u0131\u015f\u0131 networklerden ve OECD ve D\u00fcnya Bankas\u0131 gibi uluslararas\u0131 kurulu\u015flardan gelen bilgileri de s\u00fczerek uluslararas\u0131 vergi ve mali politika alan\u0131ndaki geli\u015fmeler konusunda da bilgi ve de\u011ferlendirmelerimizi payla\u015fmay\u0131 bir sorumluluk olarak g\u00f6r\u00fcyoruz.<\/p>\n<p>\u00d6zellikle uluslararas\u0131 kamu maliyesi literat\u00fcr\u00fcnde yer alan uluslararas\u0131 kamusal mal tart\u0131\u015fmalar\u0131 i\u00e7inde sa\u011fl\u0131k, hijyen, ula\u015f\u0131m, asgari ya\u015fam gereklilikleri gibi konular\u0131n ulusal vergi ve kamu maliyelerini a\u015fan boyutlar\u0131 ve k\u00fcresel \u00f6l\u00e7ekte al\u0131nacak \u00f6nlemlerin \u00f6nemini bir kez daha ortaya koymu\u015ftur.<\/p>\n<p>Covid-19 salg\u0131n\u0131 s\u00fcrecinde belirsizlikler devam ederken, en az\u0131ndan \u00f6ng\u00f6r\u00fclebilir gelecekte firmalar\u0131 etkileyebilecek \u00f6nemli vergisel ve mali konular\u0131 derledi\u011fimiz bu b\u00fcltenler arac\u0131l\u0131\u011f\u0131yla sizlerle payla\u015f\u0131yoruz.<\/p>\n<p>Bu vesile ile t\u00fcm d\u00fcnyaya daha sa\u011fl\u0131kl\u0131 ve huzurlu g\u00fcnler dileriz.<\/p>\n<p>A\u015fa\u011f\u0131da detaylar\u0131n\u0131 okurlar\u0131n\u0131za sunmu\u015f oldu\u011fumuz b\u00fcltenimizin ba\u015fl\u0131klar halinde \u00f6zeti \u015fu \u015fekildedir;<\/p>\n<ul>\n<li>44 b\u00fcy\u00fck ekonominin Covid-19 s\u00fcrecinde almakta oldu\u011fu ekonomik ve mali tedbirler,<\/li>\n<li>OECD raporu \u00e7er\u00e7evesinde d\u00fcnya ekonomilerinin ve T\u00fcrkiye ekonomisinin Covid-19 s\u00fcrecinde hangi oranda k\u00fc\u00e7\u00fcld\u00fc\u011f\u00fc ve ikinci bir dalga olmas\u0131 durumunda k\u00fc\u00e7\u00fclmenin ne seviyede olaca\u011f\u0131,<\/li>\n<li>OECD taraf\u0131ndan kamu maliyesi, finans, devletle\u015ftirme ve \u015firket kurtarmalar\u0131, inovasyon, istihdam politikalar\u0131 gibi alanlarda yapt\u0131\u011f\u0131 \u00f6neriler ve tavsiyeler,<\/li>\n<li>Avrupa Komisyonu\u2019nun Finlandiya ve L\u00fcksemburg\u2019daki baz\u0131 vergi d\u00fczenlemelerine ili\u015fkin itiraz ve ele\u015ftirileri,<\/li>\n<li>T\u00fcrkiye\u2019deki geli\u015fmeler kapsam\u0131nda;\n<ul>\n<li>T\u00fcrkiye ile Arjantin aras\u0131nda imzalanan \u00c7ifte Vergileme Anla\u015fmas\u0131,<\/li>\n<li>ABD\u2019nin T\u00fcrkiye dahil bir\u00e7ok \u00fclkeye kar\u015f\u0131 ba\u015flatt\u0131\u011f\u0131 \u201cdijital vergi uygulamas\u0131na\u201d y\u00f6nelik soru\u015fturma ve incelemenin olas\u0131 sonu\u00e7lar\u0131,<\/li>\n<li>Yabanc\u0131 \u00fclkelerde yat\u0131r\u0131m yapan veya yapacak olan yat\u0131r\u0131mc\u0131lar i\u00e7in b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yan, \u201cYat\u0131r\u0131mlar\u0131n Kar\u015f\u0131l\u0131kl\u0131 Te\u015fviki ve Korunmas\u0131 Anla\u015fmalar\u0131\u201dnda son durum,<\/li>\n<li>T\u00fcrkiye\u2019nin de taraf oldu\u011fu \u201c\u00c7ok Tarafl\u0131 Uyum Anla\u015fmas\u0131-MLI\u201d n\u0131n yasala\u015fmas\u0131 amac\u0131yla TBMM\u2019ne yasa teklifi olarak sunulmas\u0131,<\/li>\n<li>T\u00fcrkiye\u2019nin \u201c\u0130kili Sosyal G\u00fcvenlik S\u00f6zle\u015fmeleri\u201d ve \u201c\u00c7ifte Vergileme \u00d6nleme Anla\u015fmalar\u0131\u201d na dair g\u00fcncel bilgiler,<\/li>\n<li>Transfer Fiyatland\u0131rmas\u0131 taslak tebli\u011f \u00e7er\u00e7evesinde yap\u0131lacak olan d\u00fczenlemeler kapsam\u0131nda m\u00fckelleflerin haz\u0131rlay\u0131p, sunmas\u0131 muhtemel olan baz\u0131 raporlar.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Bu kapsamda OECD taraf\u0131ndan yay\u0131mlanan D\u00fcnya Genel Ekonomik Durum Raporuna g\u00f6re T\u00fcrkiye ekonomisinin ikinci bir dalga gelirse %8,1, gelmezse %4,8 k\u00fc\u00e7\u00fclmesi beklenmektedir.<\/p>\n<p>ABD taraf\u0131ndan dijital vergiye y\u00f6nelik a\u00e7\u0131lan soru\u015fturman\u0131n ticaret sava\u015flar\u0131 ve uluslararas\u0131 ili\u015fkiler anlam\u0131nda \u00f6nemli etkileri olacakt\u0131r.<\/p>\n<p>\u015eimdi \u00f6nce ana ba\u015fl\u0131klar sonra da detaylar\u0131 ele alal\u0131m.<\/p>\n<p><strong>A. Covid-19 Salg\u0131n\u0131 Sonras\u0131 \u00dclkelerde Al\u0131nan Tedbir ve \u00d6nlemler<\/strong><\/p>\n<p>Birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z \u00fcye \u00fclke firmalar\u0131 44 b\u00fcy\u00fck ekonomiye ili\u015fkin kaynaklar\u0131n\u0131 bir araya getirerek COVID-19 salg\u0131n\u0131 sonras\u0131 \u00fclkelerin almakta oldu\u011fu ekonomik ve mali tedbirleri \u00f6zetleyen ve gelece\u011fe y\u00f6nelik \u00f6ng\u00f6r\u00fclerini payla\u015ft\u0131klar\u0131 bir rapor haz\u0131rlad\u0131lar. D\u00f6nemsel olarak g\u00fcncellenen bu raporlar\u0131n yay\u0131mlanan son haline ve konsolide edilmi\u015f versiyonuna a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz:<\/p>\n<p><a href=\"https:\/\/www.taxand.com\/our-thinking\/taxand-firms-respond-to-covid-19-outbreak\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.taxand.com\/our-thinking\/taxand-firms-respond-to-covid-19-outbreak\/<\/a><\/p>\n<p>Bu raporlar\u0131n \u00f6zetinde; s\u0131n\u0131r \u00f6tesi mal ve insan hareketleri \u00e7ok \u00f6nemli oranda k\u0131s\u0131tland\u0131\u011f\u0131 i\u00e7in, \u00e7ok uluslu \u015firketlerin s\u0131n\u0131r \u00f6tesi operasyonlar\u0131n\u0131n belirsiz bir s\u00fcre i\u00e7in sekteye u\u011frayaca\u011f\u0131 ve buna ba\u011fl\u0131 olarak uluslararas\u0131 vergilendirme konular\u0131nda (Transfer Fiyatlamas\u0131, \u00fclke baz\u0131nda vergi raporlamas\u0131, \u00f6n fiyatland\u0131rma anla\u015fmalar\u0131) ko\u015fullar\u0131n gerektirdi\u011fi de\u011fi\u015fiklikler ortaya \u00e7\u0131kabilece\u011fi, bu durumda \u015firketlerin mevcut vergiye uyum modellerinin de g\u00f6zden ge\u00e7irilmesi gerekece\u011fi anla\u015f\u0131l\u0131yor.<\/p>\n<p>Ayr\u0131ca, Almanya, \u0130talya, \u0130spanya, Kanada ve \u00e7o\u011fu \u00f6rnekte Merkez Bankalar\u0131 ve ekonomi &amp; maliye politikalar\u0131n\u0131 \u015fekillendiren kurumlar\u0131n a\u00e7\u0131klam\u0131\u015f olduklar\u0131 durgunluk kar\u015f\u0131t\u0131 istikrar ve mali \u00f6nlem paketleri de yap\u0131lan m\u00fccadelenin \u00f6nemini ortaya koyuyor. Al\u0131nan t\u00fcm \u00f6nlemlerin belli bir formatta izlendi\u011fi \u00fclke raporlar\u0131na OECD web sayfas\u0131ndan ula\u015fabilirsiniz:<\/p>\n<p><a href=\"http:\/\/www.oecd.org\/coronavirus\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.oecd.org\/coronavirus\/en\/<\/a><\/p>\n<p>OECD taraf\u0131ndan haz\u0131rlanan \u201c<em>Country Policy Tracker<\/em>\u201d sayfas\u0131nda harita \u00fczerinden ilgili \u00fclkeyi se\u00e7meniz yeterli, t\u00fcm \u00fclkeleri al\u0131nan genel \u00f6nlemler, maliye politikas\u0131 ara\u00e7lar\u0131, parasal d\u00fczenlemeler, \u00f6zel sekt\u00f6re destekler ve di\u011fer \u00f6nlemler olarak s\u0131ralamaktad\u0131r.<\/p>\n<p><strong>Hangi Alanlarda D\u00fczenlemeler Var? <\/strong>OECD web sayfas\u0131nda ayr\u0131ca, uygulanan politika tedbirleri sekt\u00f6rler ve konular baz\u0131nda da takip edilmektedir. \u0130lginizi \u00e7ekmesi a\u00e7\u0131s\u0131ndan a\u015fa\u011f\u0131daki \u00f6neri setlerinin hem h\u00fck\u00fcmetler hem de sekt\u00f6r kurulu\u015flar\u0131 ve firmalar taraf\u0131ndan iyi takip edilmesi \u00f6nerilmektedir:<\/p>\n<p><a href=\"http:\/\/www.oecd.org\/coronavirus\/en\/#policy-responses\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.oecd.org\/coronavirus\/en\/#policy-responses<\/a><\/p>\n<ul>\n<li>Covid-19 Ard\u0131l \u015eoklara Kar\u015f\u0131 Gelecek Tedbirleri<\/li>\n<li>\u0130stihdam ve \u0130\u015fg\u00fcc\u00fc Piyasalar\u0131<\/li>\n<li>G\u0131da ve Tar\u0131m Alan\u0131 ve Tedbirler<\/li>\n<li>Olas\u0131 Devletle\u015ftirme ve \u015eirket Kurtarmalar\u0131n\u0131n \u0130yi Y\u00f6netimi<\/li>\n<li>Yat\u0131r\u0131m ve Do\u011frudan Sermaye Yat\u0131r\u0131mlar\u0131n\u0131n Gelece\u011fi<\/li>\n<li>Vergi ve Kamu Maliyesi Alan\u0131nda Tedbir \u00d6nerileri<\/li>\n<li>Finansal Piyasalar \u0130\u00e7in \u00d6ncelikler<\/li>\n<li>Rekabetin Korunmas\u0131 Alan\u0131nda \u00dclkelere D\u00fc\u015fen \u00d6devler<\/li>\n<li>KOB\u0130 Niteli\u011finde \u0130\u015fletmelerin Korunmas\u0131<\/li>\n<li>Turizm Gibi Derin Etkilenen Sekt\u00f6rlere \u0130li\u015fkin Yap\u0131lanlar<\/li>\n<li>Sa\u011fl\u0131k Alan\u0131nda Tedbirler (Afrika Gibi \u00d6zel \u00d6rnekler)<\/li>\n<li>\u00c7evre ve \u0130klim Konusunda Yap\u0131lanlar<\/li>\n<li>\u0130novasyon ve A\u00e7\u0131k Biliminin Faydalar\u0131 Raporu<\/li>\n<li>Dijitalle\u015fmenin S\u00fcrd\u00fcr\u00fclmesi \u00c7al\u0131\u015fmas\u0131<\/li>\n<li>Uzaktan E\u011fitim ve Okullar\u0131n Tekrar A\u00e7\u0131lmas\u0131<\/li>\n<li>Y\u00f6neti\u015fim Alan\u0131nda \u0130yi \u00d6rnekler<\/li>\n<li>Tedarik Zinciri \u00d6nlemleri ve Gidilen Yer<\/li>\n<li>\u015eehir ve B\u00f6lgelerin Ald\u0131\u011f\u0131 Kentsel \u00d6nlemler<\/li>\n<\/ul>\n<p><strong>B. OECD taraf\u0131ndan D\u00fcnya Genel Ekonomik Durum Raporu yay\u0131mlanm\u0131\u015ft\u0131r. T\u00fcrkiye ekonomisinin ikinci bir dalga gelirse %8,1, gelmezse %4,8 k\u00fc\u00e7\u00fclmesi beklenmektedir. <\/strong><\/p>\n<ul>\n<li>OECD a\u015f\u0131n\u0131n bu y\u0131l yayg\u0131n olarak bulunma olas\u0131l\u0131\u011f\u0131 ve benzeri g\u00f6r\u00fclmemi\u015f bir belirsizlikle kar\u015f\u0131 kar\u015f\u0131ya kalmas\u0131yla, biri vir\u00fcs\u00fcn kontrol alt\u0131na al\u0131nd\u0131\u011f\u0131 ve di\u011feri ikinci bir k\u00fcresel salg\u0131n\u0131n oldu\u011fu, e\u015fit derecede olas\u0131 iki senaryo sunmu\u015ftur.<\/li>\n<li>E\u011fer ikinci bir salg\u0131n meydana gelirse, d\u00fcnya ekonomisinin 2021&#8217;de %2,8 b\u00fcy\u00fcmeye ge\u00e7mesinden \u00f6nce bu y\u0131l i\u00e7in %7,6 daralaca\u011f\u0131 tahmin edilmektedir.<\/li>\n<li>\u0130kinci bir enfeksiyon dalgas\u0131ndan ka\u00e7\u0131n\u0131l\u0131rsa, k\u00fcresel ekonomik faaliyetin 2020&#8217;de %6 k\u00fc\u00e7\u00fclmesi ve OECD i\u015fsizli\u011finin 2019&#8217;daki %5,4&#8217;ten %9,2&#8217;ye \u00e7\u0131kmas\u0131 beklenmektedir.<\/li>\n<li>Avrupa&#8217;daki kat\u0131 ve nispeten uzun soka\u011fa \u00e7\u0131kamaman\u0131n ekonomik etkisi \u00f6zellikle sert olacakt\u0131r. Euro b\u00f6lgesi milli geliri, ikinci bir dalga patlak verirse bu y\u0131l %11\u00bd, ikinci bir dalgadan ka\u00e7\u0131nsa bile %9&#8217;un \u00fczerinde daralmas\u0131 beklenirken, ABD&#8217;deki GSY\u0130H bu anlamda s\u0131ras\u0131yla %8.5 ve% 7.3 isabet alacak, ve Japonya%7.3 ve%6. Brezilya, Rusya ve G\u00fcney Afrika gibi geli\u015fmekte olan ekonomiler, sa\u011fl\u0131k sistemlerinin zorluklar\u0131yla kar\u015f\u0131la\u015fmakta, emtia fiyatlar\u0131ndaki \u00e7\u00f6k\u00fc\u015f\u00fcn neden oldu\u011fu zorluklarla ekonomilerinin s\u0131ras\u0131yla %9.1, %10 ve %8.2 daralmas\u0131na neden olmaktad\u0131r.<\/li>\n<li>T\u00fcrkiye\u2019ye gelince, ikinci bir dalga gelirse ekonominin %8,1, gelmezse %4,8 k\u00fc\u00e7\u00fclece\u011fi tahmin edilmektedir.<\/li>\n<\/ul>\n<p>\u015eimdi di\u011fer detaylara bakal\u0131m:<\/p>\n<p><strong>Bu d\u00f6nemde T\u00fcrkiye\u2019de ve d\u00fcnyada ger\u00e7ekle\u015fen uluslararas\u0131 vergilendirme, yat\u0131r\u0131mlar\u0131n korunmas\u0131 ve uluslararas\u0131 sosyal g\u00fcvenlik alan\u0131ndaki \u00f6nemli geli\u015fmeleri de \u015fu \u015fekilde \u00f6zetleyebiliriz: <\/strong><\/p>\n<p><strong>C. Avrupa Komisyonu taraf\u0131ndan al\u0131nan kararlar<\/strong><\/p>\n<ul>\n<li><strong>AB Komisyonu L\u00fcksemburg&#8217;un finansal sekt\u00f6r\u00fc ilgilendiren baz\u0131 vergi d\u00fczenlemelerine itiraz etmi\u015ftir<\/strong><\/li>\n<\/ul>\n<p>AB Komisyonu L\u00fcksemburg devletinden yabanc\u0131 menkul k\u0131ymet arac\u0131 \u015firketlerinin vergilendirilmesine ili\u015fkin baz\u0131 d\u00fczenlemeler ile finansman \u015firketlerinin faiz giderlerinin vergi matrah\u0131ndan indirilmesini s\u0131n\u0131rland\u0131ran (ATAD: &#8220;Anti-Tax Aviodance Directive&#8221; kapsam\u0131 i\u00e7inde olan) d\u00fczenlemelerin AB mevzuat\u0131 gere\u011fi ayr\u0131mc\u0131l\u0131\u011fa yol a\u00e7acak (discriminatory) \u00f6zellikte oldu\u011funu ifade etti ve de\u011fi\u015ftirilmesini talep etti. S\u00f6z konusu karara ili\u015fkin detaylar hen\u00fcz yay\u0131mlanmad\u0131\u011f\u0131 i\u00e7in L\u00fcksemburg devletinin itiraz edip etmeyece\u011fi hen\u00fcz a\u00e7\u0131klanmad\u0131 ama tart\u0131\u015fma konusu olan d\u00fczenlemeler L\u00fcksemburg vergi uzmanlar\u0131 taraf\u0131ndan uygulama alan\u0131 \u00e7ok geni\u015f olmayan konular oldu\u011fu ve uygulamada bir \u00e7ok zorluk ortaya \u00e7\u0131karabilece\u011fi ifade ediliyor.<\/p>\n<ul>\n<li><strong>AB Komisyonu Finlandiya&#8217;n\u0131n s\u0131n\u0131r \u00f6tesi vergi zararlar\u0131n\u0131n kulland\u0131r\u0131lmas\u0131n\u0131 k\u0131s\u0131tlayan d\u00fczenlemesini ele\u015ftirmi\u015ftir<\/strong><\/li>\n<\/ul>\n<p>AB&#8217;nin kurulu\u015f prensipleri aras\u0131nda yer alan &#8220;sermayenin serbest dola\u015f\u0131m\u0131&#8221; ilkesi vergilendirme ile ilgili konularda s\u0131k s\u0131k referans al\u0131n\u0131yor. En son ya\u015fanan bir \u00f6rnekte, AB Komisyonu Finlandiya merkezli \u015firketlerin Finlandiya d\u0131\u015f\u0131ndaki i\u015ftiraklerinden kaynaklanan vergi zararlar\u0131n\u0131n kullan\u0131m\u0131na k\u0131s\u0131tlama getiren d\u00fczenlemelerini AB mevzuat\u0131na ayk\u0131r\u0131 buldu\u011funu a\u00e7\u0131klad\u0131 ve Finlandiya h\u00fckumetini bu kapsamda d\u00fczenleme yapmaya \u00e7a\u011f\u0131rd\u0131. S\u0131n\u0131r \u00f6tesi yat\u0131r\u0131mlar dolay\u0131s\u0131yla bir \u00fclkede ortaya \u00e7\u0131kan zarar\u0131n di\u011fer \u00fclkede vergi matrah\u0131ndan indirilmesine olanak sa\u011flayan d\u00fczenlemeler AB i\u00e7inde mevcut ancak Finlandiya gibi bir \u00e7ok \u00fclke bu durumda kendi ulusal vergi gelirlerini korumak i\u00e7in s\u0131n\u0131rlay\u0131c\u0131 d\u00fczenlemeler getirmi\u015fti. Bu \u00f6rnekte g\u00f6r\u00fclece\u011fi gibi, AB Komisyonu sermayenin serbest dola\u015f\u0131m\u0131 ilkesi gere\u011fince bu gibi k\u0131s\u0131tlamalar\u0131n geni\u015f \u00f6l\u00e7ekte uygulanmas\u0131na izin vermeyece\u011fini ifade etmi\u015f oldu. Bu uygulama T\u00fcrkiye&#8217;de mevcut olmad\u0131\u011f\u0131 i\u00e7in bizim i\u00e7in uygulanabilir bir \u00f6rnek olmasa da, halen tam \u00fcyelik g\u00f6r\u00fc\u015fmeleri s\u00fcrecinde oldu\u011fumuz AB i\u00e7inde yer alan baz\u0131 vergisel konulardan ve tart\u0131\u015fmalardan haberdar olmak i\u00e7in g\u00fczel bir \u00f6rnek.<\/p>\n<ul>\n<li><strong>DAC6 ve CRS bildirim s\u00fcrelerinin uzat\u0131lmas\u0131 <\/strong><\/li>\n<\/ul>\n<p>8 May\u0131s 2020&#8217;de Avrupa Komisyonu, COVID-19 salg\u0131n\u0131 nedeniyle vergilendirme alan\u0131nda bilgi dosyalama ve bilgi al\u0131\u015fveri\u015fi i\u00e7in belirli tarihlerin ertelenmesi konusundaki acil ihtiyac\u0131 ele almak \u00fczere AB \u0130dari \u0130\u015fbirli\u011fi Direktifini de\u011fi\u015ftiren bir direktif \u00f6nerisi yay\u0131nlam\u0131\u015ft\u0131r. Teklif, vergi arac\u0131lar\u0131 (DAC6) i\u00e7in ge\u00e7erli olan zorunlu a\u00e7\u0131klama rejimi kapsam\u0131nda bilgi raporlama ve bilgi al\u0131\u015fveri\u015fi i\u00e7in 3 ay ve Ortak Raporlama Standartlar\u0131 (CRS) kapsam\u0131nda bilgi al\u0131\u015fveri\u015fi i\u00e7in 3 ay daha ilave s\u00fcre vermektedir.<\/p>\n<p><strong>D. T\u00fcrkiye\u2019deki Geli\u015fmeler<\/strong><\/p>\n<ul>\n<li><strong>Dijital Vergiye ABD \u00c7elmesi:<\/strong> T\u00fcrkiye\u2019de dijital vergi uygulamas\u0131 ba\u015flat\u0131lm\u0131\u015f olmakla birlikte \u00e7o\u011funlu\u011fu ABD men\u015feili bu vergi m\u00fckelleflerinin haklar\u0131n\u0131 korumak \u00fczere ABD harekete ge\u00e7mi\u015ftir.\n<ul>\n<li>D\u00fcnyada hali haz\u0131rda bu vergiyi uygulamaya ba\u015flayan \u00fclkelere y\u00f6nelik olarak ayr\u0131mc\u0131l\u0131k gerek\u00e7esiyle ABD bir soru\u015fturma ba\u015flatm\u0131\u015ft\u0131r.<\/li>\n<li>T\u00fcrkiye bu \u00fclkeler aras\u0131nda %7,5 oran\u0131 ile en y\u00fcksek vergiyi uygulayan \u00fclke. %2-3 \u015feklinde oranlar ise a\u011f\u0131rl\u0131kta.<\/li>\n<li>Soru\u015fturma kapsam\u0131na T\u00fcrkiye ile birlikte Avusturya, \u0130spanya, \u0130talya, \u00c7ekya, \u0130ngiltere, Brezilya, Hindistan ve Endonezya girmekte olup vergiyi uygulamaya ba\u015flayan Fransa\u2019ya y\u00f6nelik bir aksiyon al\u0131nmam\u0131\u015ft\u0131r. Fransa bilindi\u011fi \u00fczere vergiyi bir s\u00fcre daha ertelemeye karar vermi\u015fti.<\/li>\n<li>Bu soru\u015fturman\u0131n gidi\u015fat\u0131n\u0131 sizlerle ayr\u0131ca payla\u015f\u0131yor olaca\u011f\u0131z.<\/li>\n<li>\u015eimdilik \u015funu s\u00f6ylemekle yetinelim, ABD di\u011fer \u00fclkelerin yasa uygulamalar\u0131na kar\u0131\u015fam\u0131yor, yani her \u00fclke kendi vergi uygulamalar\u0131n\u0131 yapma hakk\u0131na sahip ve fakat ABD ticaret ve tarife sava\u015flar\u0131 ve g\u00f6r\u00fcnmez engellerle \u201cs\u00fcper g\u00fc\u00e7\u201d olman\u0131n avantaj\u0131n\u0131 her konuda sonuna kadar uyguluyor. Ba\u015fkan Trump\u2019\u0131n ba\u015flad\u0131\u011f\u0131 i\u015fleri bitirme konusundaki yakla\u015f\u0131m\u0131 da zaten hepimizin malumu.<\/li>\n<\/ul>\n<\/li>\n<li>T\u00fcrkiye\u2019nin imzalam\u0131\u015f oldu\u011fu \u201c<strong><em>Yat\u0131r\u0131mlar\u0131n Kar\u015f\u0131l\u0131kl\u0131 Te\u015fviki Anla\u015fmalar\u0131<\/em><\/strong>\u201dn\u0131n say\u0131s\u0131 artmaktad\u0131r. En son K\u0131rg\u0131zistan Anla\u015fmas\u0131n\u0131n y\u00fcr\u00fcrl\u00fck tarihi 18 Mart 2020 olarak belirlenmi\u015ftir.\n<ul>\n<li>M\u00fczakereleri \u201cTe\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u201d taraf\u0131ndan y\u00fcr\u00fct\u00fclen, 108 \u00fclkeyle imzalam\u0131\u015f oldu\u011fumuz \u201cYat\u0131r\u0131mlar\u0131n Kar\u015f\u0131l\u0131kl\u0131 Te\u015fviki ve Korunmas\u0131 (YKTK) Anla\u015fmas\u0131\u201d bulunmaktad\u0131r.<\/li>\n<li>Yabanc\u0131 bir \u00fclkede yat\u0131r\u0131m yapan yat\u0131r\u0131mc\u0131lar i\u00e7in b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yan; yat\u0131r\u0131mc\u0131ya ev sahibi \u00fclke taraf\u0131ndan uygulanacak muamelenin s\u0131n\u0131rlar\u0131n\u0131n belirlenmesi, yat\u0131r\u0131m yapt\u0131klar\u0131 \u00fclkelerdeki temel hak ve menfaatlerinin uluslararas\u0131 hukuk temelinde korunmas\u0131, kar transferlerinin g\u00fcvence alt\u0131na al\u0131nmas\u0131, ev sahibi devlet\u00e7e yap\u0131lmas\u0131 muhtemel kamula\u015ft\u0131rma i\u015flemlerinin \u015fartlar\u0131n\u0131n belirlenmesi ve uyu\u015fmazl\u0131k halinde uluslararas\u0131 tahkime ba\u015fvurulmas\u0131 gibi &#8220;olmazsa olmaz&#8221; h\u00fck\u00fcmler i\u00e7eren temel nitelikte anla\u015fmalard\u0131r.<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/li>\n<li>Genel olarak YKTK Anla\u015fmalar\u0131, yabanc\u0131 yat\u0131r\u0131mc\u0131lara milli muamele ve en \u00e7ok g\u00f6zetilen ulus (MFN) prensipleri \u00e7er\u00e7evesinde muamele edilmesini, kamula\u015ft\u0131rma veya devletle\u015ftirme halinde yat\u0131r\u0131m\u0131n ger\u00e7ek bedelinin gecikmeksizin \u00f6denmesi ve transferini, transferlerin gecikmeksizin yap\u0131lmas\u0131n\u0131, sava\u015f veya i\u00e7 kar\u0131\u015f\u0131kl\u0131k hallerinde milli muamele ilkesi \u00e7er\u00e7evesinde zarar g\u00f6ren yat\u0131r\u0131mc\u0131lara tazminat \u00f6denebilmesini ve yat\u0131r\u0131mc\u0131larla devlet aras\u0131nda herhangi bir uyu\u015fmazl\u0131\u011f\u0131n ortaya \u00e7\u0131kmas\u0131 halinde yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n daha objektif ve h\u0131zl\u0131 i\u015fledi\u011fi gerek\u00e7esiyle tercih etti\u011fi uluslararas\u0131 tahkim imkan\u0131n\u0131n tan\u0131nmas\u0131n\u0131 garanti alt\u0131na almaktad\u0131r.<\/li>\n<li>En son Mart ve Nisan aylar\u0131nda Cibuti, Karada\u011f, \u00d6zbekistan ve Zambiya ile bu anla\u015fmalar\u0131n onaylanmas\u0131 hakk\u0131nda Kararnameler yay\u0131mlanm\u0131\u015ft\u0131. 8 May\u0131s 2020 tarihli Cumhurba\u015fkan\u0131 Karar\u0131yla da K\u0131rg\u0131zistan ile olan Anla\u015fma\u2019n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih belirlenmi\u015ftir. 9 Nisan 2018 tarihinde Ankara\u2019da imza edilen bu Anla\u015fman\u0131n y\u00fcr\u00fcrl\u00fck tarihi 18 Mart 2020 olacakt\u0131r.<\/li>\n<li>Bu anla\u015fmalar\u0131n tamam\u0131 ve Covid-19 s\u00fcrecinde \u00f6nemine ili\u015fkin bir Rehberi yak\u0131nda sizlerin istifadenize sunuyor olaca\u011f\u0131z.<\/li>\n<\/ul>\n<\/li>\n<li><strong>MLI-\u00c7ok Tarafl\u0131 Vergi Anla\u015fmalar\u0131n\u0131n Uyumu:<\/strong> T\u00fcrkiye\u2019nin de taraf oldu\u011fu Uluslararas\u0131 Vergi Anla\u015fmalar\u0131n\u0131n otomatik uyum mekanizmas\u0131n\u0131 \u00f6ng\u00f6ren \u00e7ok tarafl\u0131 uyum anla\u015fmas\u0131 (MLI-Multilateral Legal Instrument) yasala\u015fmas\u0131 i\u00e7in TBMM\u2019ye yasa teklifi olarak sunulmu\u015ftur.\n<ul>\n<li>Teklif (2\/2935 say\u0131l\u0131) ile; taraf \u00fclkeler bak\u0131m\u0131ndan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n \u00f6z\u00fcne dokunmadan bu anla\u015fmalarda Hazine gelirlerinin azalmas\u0131na neden olmayacak de\u011fi\u015fikliklerin yap\u0131lmas\u0131n\u0131 ve s\u00f6z konusu anla\u015fmalar\u0131n uluslararas\u0131 standartlara uyumlu h\u00e2le getirilmesini ama\u00e7layan S\u00f6zle\u015fme&#8217;nin bildirim ve \u00e7ekincelerle birlikte onaylanmas\u0131n\u0131n uygun bulunmas\u0131 \u00f6ng\u00f6r\u00fclmektedir.<\/li>\n<li>Konuyla ilgili olarak \u015firket orta\u011f\u0131m\u0131z say\u0131n \u015eaban K\u00fc\u00e7\u00fck taraf\u0131ndan haz\u0131rlanan ve Lebib Yalk\u0131n Mevzuat Dergisinin 170 numaral\u0131 \u015eubat 2018 say\u0131s\u0131nda yay\u0131mlanan <em>\u201c\u00c7ok Tarafl\u0131 Enstr\u00fcman (MLI): Uluslararas\u0131 Vergi Anla\u015fmalar\u0131n\u0131n Uygulanmas\u0131nda Yeni Bir Y\u00f6ntem Yeni Bir D\u00f6nem\u201d<\/em> ba\u015fl\u0131kl\u0131 makalesine <a href=\"https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/06\/ML\u0130-makale.pdf\" target=\"_blank\" rel=\"noopener\">linkten<\/a> ula\u015fabilirsiniz.<\/li>\n<li>Anla\u015fman\u0131n etkileri ve T\u00fcrkiye\u2019de i\u015f yapan yat\u0131r\u0131mc\u0131 ve vergi m\u00fckellefleri i\u00e7in sonu\u00e7lar\u0131n\u0131 takip edip ayr\u0131 bir bilgi notu ile sizlere iletiyor olaca\u011f\u0131z.<\/li>\n<\/ul>\n<\/li>\n<li>T\u00fcrkiye\u2019nin <strong>ikili sosyal g\u00fcvenlik s\u00f6zle\u015fmelerinin<\/strong> say\u0131s\u0131 32\u2019yi bulmu\u015ftur.\n<ul>\n<li>En son Mo\u011folistan ve K\u0131rg\u0131z Cumhuriyeti ile imzalanan Sosyal G\u00fcvenlik Anla\u015fmalar\u0131 Nisan 2020 i\u00e7in uygun bulunmu\u015ftu.<\/li>\n<li>Moldova ile T\u00fcrkiye aras\u0131nda imzalanan Sosyal G\u00fcvenlik Anla\u015fmas\u0131n\u0131n uygulanmas\u0131na ili\u015fkin idari anla\u015fman\u0131n onaylanmas\u0131na dair 2472 say\u0131l\u0131 Karar 22 Nisan 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanm\u0131\u015ft\u0131.<\/li>\n<li>Bu anla\u015fmalar taraf \u00fclke vatanda\u015flar\u0131n\u0131n e\u015fit i\u015flem g\u00f6rmesi, sigortal\u0131l\u0131k birle\u015ftirmesi, sa\u011fl\u0131k, aile, ya\u015fl\u0131l\u0131k, \u00f6l\u00fcm vb. yard\u0131mlar\u0131ndan yararlanma, uygulanacak sigorta kollar\u0131, ayl\u0131klar\u0131n hesaplanmas\u0131, hizmet birle\u015ftirmesi, anla\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\u00fc gibi sigortal\u0131lar\u0131 ilgilendiren \u00e7ok \u00f6nemli konular\u0131 d\u00fczenlemektedir.<\/li>\n<li>Sosyal g\u00fcvenlik anla\u015fmalar\u0131n\u0131n uygulama \u015fekli ve bu konudaki hak ve y\u00fck\u00fcml\u00fcl\u00fckleriniz i\u00e7in <a href=\"https:\/\/ia.com.tr\/2020-14-turkiyenin-taraf-oldugu-sosyal-guvenlik-sozlesmeleri\/\" target=\"_blank\" rel=\"noopener\">2020-14<\/a> say\u0131l\u0131 Rehberimize g\u00f6z atabilirsiniz.<\/li>\n<\/ul>\n<\/li>\n<li><strong>T\u00fcrkiye\u2019nin \u00e7ifte vergileme \u00f6nleme anla\u015fmalar\u0131n\u0131n <\/strong>say\u0131s\u0131 artmaktad\u0131r. En son <strong>Arjantin <\/strong>ile imzalanan Anla\u015fma 16 May\u0131s 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanan 2546 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131yla onaylanm\u0131\u015ft\u0131r.\n<ul>\n<li>T\u00fcrkiye\u2019nin imzalad\u0131\u011f\u0131 93 anla\u015fmadan 86 tanesi y\u00fcr\u00fcrl\u00fcktedir. Bu anla\u015fmalardan 27 tanesi AB \u00fcyesi \u00fclkelerle imzalanm\u0131\u015ft\u0131r. Ayr\u0131ca, L\u00fcxemburg, Singapur, Malezya, G\u00fcney Afrika ve Bel\u00e7ika ile imzalanm\u0131\u015f mevcut anla\u015fmalar\u0131 tadil eden protokoller mevcuttur.<\/li>\n<li>Di\u011fer 5 \u00fclkeyle ise; ya ikinci revize edilmi\u015f anla\u015fma yap\u0131lm\u0131\u015f ya da yeniden bir anla\u015fma imzalanm\u0131\u015ft\u0131r. Ayr\u0131ca T\u00fcrkiye\u2019nin \u00e7ok tarafl\u0131 bilgi de\u011fi\u015fimi s\u00f6zle\u015fmelerine ve mevcut anla\u015fmalarda yer alan bilgi de\u011fi\u015fimi maddelerine ek olarak, Jersey, Guernsey, Man Adas\u0131, Bermuda ve Cebelitar\u0131k ile imzalanm\u0131\u015f bilgi de\u011fi\u015fim anla\u015fmalar\u0131 bulunmaktad\u0131r.<\/li>\n<li><strong>M\u00fczakereleri Devam Eden <\/strong>\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmalar\u0131: Hollanda, \u0130sve\u00e7 ve L\u00fcksemburg ile mevcut anla\u015fmalar\u0131n revize edilmesi, Afganistan, Gana, Kamerun, K\u00fcba, Libya, Mali, Mozambik, Nijerya, Sri Lanka ve Tanzanya ile \u00c7V\u00d6A imzalanmas\u0131 i\u00e7in m\u00fczakereler ise devam etmektedir.<\/li>\n<li>En son Arjantin ile yap\u0131lan Anla\u015fma\u2019n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesine ili\u015fkin 28 nci maddesine g\u00f6re Anla\u015fma; her iki devletin s\u00f6z konusu anla\u015fman\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi i\u00e7in \u00f6ng\u00f6r\u00fclen kendi i\u00e7 yasal i\u015flemlerinin tamamland\u0131\u011f\u0131n\u0131 birbirlerine diplomatik yollarla bildirildikleri son yaz\u0131l\u0131 bildirimin al\u0131nd\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Transfer Fiyatland\u0131rmas\u0131 Taslak Tebli\u011fi<\/strong> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan g\u00f6r\u00fc\u015f ve \u00f6nerilere a\u00e7\u0131lm\u0131\u015f ve son olarak Tebli\u011f Tasla\u011f\u0131 G\u0130B sayfas\u0131ndan kald\u0131r\u0131lm\u0131\u015f olup yak\u0131nda yay\u0131mlanmas\u0131 beklenmektedir.\n<ul>\n<li>\u00d6zet olarak;<\/li>\n<li>25 \u015eubat 2020 tarihli Resm\u00ee Gazete\u2019de yay\u0131nlanan 2151 say\u0131l\u0131 \u201cCumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u201d ile transfer fiyatland\u0131rmas\u0131 mevzuat\u0131nda \u00e7e\u015fitli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131.<\/li>\n<li>Buna g\u00f6re, Kararname\u2019de belirlenen hadleri a\u015fan \u015firketler genel rapor (masterfile), y\u0131ll\u0131k transfer fiyatland\u0131rmas\u0131 raporu (local file) ve \u00fclke bazl\u0131 raporlama (Country-by-Country Reporting) \u015feklindeki \u00fc\u00e7l\u00fc dok\u00fcmantasyon y\u00fck\u00fcml\u00fcl\u00fcklerine tabi olacakt\u0131r.<\/li>\n<li>Yap\u0131lan d\u00fczenlemede ili\u015fkinin do\u011frudan veya dolayl\u0131 olarak ortakl\u0131k kanal\u0131yla olu\u015ftu\u011fu durumlar\u0131n \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 kapsam\u0131nda say\u0131lmas\u0131 i\u00e7in en az %10 oran\u0131nda ortakl\u0131k, oy veya k\u00e2r pay\u0131 hakk\u0131n\u0131n olmas\u0131 \u015fart\u0131 aranaca\u011f\u0131 belirtilmektedir.<\/li>\n<li>Yeni d\u00fczenleme ile transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerini tam ve zaman\u0131nda yerine getiren m\u00fckellefler i\u00e7in %50 oran\u0131nda indirimli vergi ziya\u0131 cezas\u0131 uygulamas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. B\u00f6ylece, \u00f6devlerini tam ve zaman\u0131nda yerine getiren m\u00fckellefler ile hi\u00e7 yerine getirmeyen ya da eksik yerine getiren m\u00fckellefler aras\u0131nda bir ayr\u0131m yap\u0131lmas\u0131 s\u00f6z konusu olmu\u015ftur. Bu konuda Taslak Tebli\u011fde \u00e7e\u015fitli \u00f6rnekler yer almaktad\u0131r.<\/li>\n<li>Kararname\u2019de belirlenen hadleri a\u015fan \u015firketlerin genel rapor (masterfile), y\u0131ll\u0131k transfer fiyatland\u0131rmas\u0131 raporu (local file) ve \u00fclke bazl\u0131 raporlama (Country-by-Country Reporting) \u015feklindeki \u00fc\u00e7l\u00fc dok\u00fcmantasyon y\u00fck\u00fcml\u00fcl\u00fckleri olup olmad\u0131\u011f\u0131n\u0131 s\u0131k\u0131 bir \u015fekilde takip ve tespit etmelerini tavsiye etmekteyiz.<\/li>\n<li>Bunun yan\u0131nda, toplam konsolide grup geliri 750 Milyon Avro ve \u00fczerinde olan \u00e7ok uluslu T\u00fcrk \u015firket gruplar\u0131n\u0131n \u00fclke bazl\u0131 raporlama ile T\u00fcrk Mali \u0130daresi ile payla\u015facaklar\u0131 bilgiler uluslararas\u0131 anla\u015fmalar dahilinde di\u011fer \u00fclkeler ile de payla\u015f\u0131lacak; ayn\u0131 zamanda di\u011fer \u00fclkeler de T\u00fcrkiye ile bu bilgileri kar\u015f\u0131l\u0131kl\u0131 olarak payla\u015facaklard\u0131r. O nedenle, \u00fclke bazl\u0131 raporlaman\u0131n T\u00fcrk \u015firket grubuna etkisinin de ayr\u0131ca de\u011ferlendirilmesinde fayda bulunmaktad\u0131r.<\/li>\n<li>2151 say\u0131l\u0131 \u201cTransfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u201d ile ilgili m\u00fckellefin y\u00fck\u00fcml\u00fcl\u00fcklerine ba\u011fl\u0131 olarak a\u015fa\u011f\u0131daki belgelerden birinin, bir ka\u00e7\u0131n\u0131n ya da tamam\u0131n\u0131n haz\u0131rlanmas\u0131 gerekebilir.\n<ul>\n<li>Genel Rapor (Masterfile),<\/li>\n<li>Y\u0131ll\u0131k Transfer Fiyatland\u0131rmas\u0131 Raporu (Local File)<\/li>\n<li>\u00dclke Bazl\u0131 Raporlama (Country-by-Country Reporting)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Her ay yay\u0131mlam\u0131\u015f oldu\u011fumuz uluslararas\u0131 mali b\u00fcltenler ile sizlere vergi, finans, uluslararas\u0131 kamu maliyesi, sosyal g\u00fcvenlik ve yat\u0131r\u0131mlar\u0131n korunmas\u0131 ve te\u015fviki alan\u0131nda yap\u0131lan t\u00fcm \u00e7al\u0131\u015fmalar\u0131 duyurmaya devam ediyor olaca\u011f\u0131z. Bu b\u00fcltende yer alan herhangi bir konuyla ilgili sorular\u0131n\u0131z i\u00e7in dan\u0131\u015fmanlar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/06\/2020-65-Uluslararas\u0131-B\u00fclten-v5.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> <a href=\"https:\/\/tuys.sanayi.gov.tr\/anlasmalar\/yktk\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/tuys.sanayi.gov.tr\/anlasmalar\/yktk<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sizlerle uluslararas\u0131 maliye ve verginin \u00f6nemine binaen birlikte \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z yurt d\u0131\u015f\u0131 networklerden ve OECD ve D\u00fcnya Bankas\u0131 gibi uluslararas\u0131 kurulu\u015flardan gelen bilgileri de s\u00fczerek uluslararas\u0131 vergi ve mali politika alan\u0131ndaki geli\u015fmeler konusunda da bilgi ve de\u011ferlendirmelerimizi payla\u015fmay\u0131 bir sorumluluk olarak g\u00f6r\u00fcyoruz.<br \/>\n\u00d6zellikle uluslararas\u0131 kamu maliyesi literat\u00fcr\u00fcnde yer alan uluslararas\u0131 kamusal mal tart\u0131\u015fmalar\u0131 i\u00e7inde sa\u011fl\u0131k, hijyen, ula\u015f\u0131m, asgari ya\u015fam gereklilikleri gibi konular\u0131n ulusal vergi ve kamu maliyelerini a\u015fan boyutlar\u0131 ve k\u00fcresel \u00f6l\u00e7ekte al\u0131nacak \u00f6nlemlerin \u00f6nemini bir kez daha ortaya koymu\u015ftur.<br \/>\nCovid-19 salg\u0131n\u0131 s\u00fcrecinde belirsizlikler devam ederken, en az\u0131ndan \u00f6ng\u00f6r\u00fclebilir gelecekte firmalar\u0131 etkileyebilecek \u00f6nemli vergisel ve mali konular\u0131 derledi\u011fimiz bu b\u00fcltenler arac\u0131l\u0131\u011f\u0131yla sizlerle payla\u015f\u0131yoruz.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,55],"tags":[],"class_list":["post-2835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-memorandumlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler (May\u0131s 2020) | IA | Accounting | Payroll | Tax | Paralegal | Audit<\/title>\n<meta name=\"description\" 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