{"id":2873,"date":"2020-05-08T08:00:57","date_gmt":"2020-05-08T05:00:57","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2873"},"modified":"2020-11-23T19:04:27","modified_gmt":"2020-11-23T16:04:27","slug":"uluslararasi-mali-vergisel-gelismeler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/","title":{"rendered":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler"},"content":{"rendered":"<p><strong>\u00a0<\/strong><strong><em>Taxademy Uluslararas\u0131 B\u00fclten<\/em><\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-55<\/strong><\/p>\n<p><strong>Tarih\u00a0\u00a0\u00a0\u00a0 :<\/strong> 8 May\u0131s 2020<\/p>\n<p><strong>Konu\u00a0\u00a0\u00a0\u00a0 :<\/strong> Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler<\/p>\n<p>Merhaba,<\/p>\n<p>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 gibi uluslararas\u0131 kurulu\u015flardan gelen bilgileri de s\u00fczerek uluslararas\u0131 vergi ve mali politikalar konusundaki geli\u015fmeler konusunda da bilgi ve de\u011ferlendirmelerimizi payla\u015fmay\u0131 bir sorumluluk olarak g\u00f6r\u00fcyoruz.<\/p>\n<p>COVID-19 salg\u0131n\u0131 sonras\u0131 belirsizlikler devam ederken, en az\u0131ndan \u00f6ng\u00f6r\u00fclebilir gelecekte bizleri etkileyebilecek baz\u0131 \u00f6nemli vergisel ve mali konular\u0131 derledi\u011fimiz b\u00fcltenler arac\u0131l\u0131\u011f\u0131yla sizlerle payla\u015fmak isteriz.<\/p>\n<p>Bu vesile ile t\u00fcm d\u00fcnyaya daha sa\u011fl\u0131kl\u0131 ve huzurlu g\u00fcnler dileriz.<\/p>\n<p><strong>\u00a0<\/strong><strong>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 50 \u00fclkeye 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 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\/\">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\/\">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<ul>\n<li><strong>Net T\u00fcr Te\u015fvikler Yap\u0131l\u0131yor?<\/strong> Benzer \u015fekilde Avrupa Birli\u011fi, ABD ve Avrupa \u00fclkeleri geni\u015f \u00e7apl\u0131 istikrar ve destek paketleri a\u00e7\u0131klamaktalar. D\u00fcnya ekonomisinin motoru olan ve herkesin g\u00f6z\u00fcn\u00fcn \u00fczerinde oldu\u011fu ABD, faiz indirimleri yan\u0131nda 2 trilyon dolar, Almanya da 500 milyar avroya yak\u0131n bir b\u00fct\u00e7e ay\u0131rm\u0131\u015ft\u0131r. Almanya\u2019n\u0131n \u00e7ok iyi bir ileti\u015fim stratejisi ile y\u0131llard\u0131r biriktirdi\u011fi cari fazlay\u0131 bu i\u015f i\u00e7in harcayaca\u011f\u0131n\u0131 deklare etmesi d\u00fcnya ekonomisi a\u00e7\u0131s\u0131ndan da \u00f6zel bir anlama sahiptir. <a href=\"http:\/\/www.oecd.org\/coronavirus\/en\/#country-profiles\">http:\/\/www.oecd.org\/coronavirus\/en\/#country-profiles<\/a><\/li>\n<li><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:<\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.oecd.org\/coronavirus\/en\/#policy-responses\">http:\/\/www.oecd.org\/coronavirus\/en\/#policy-responses<\/a><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\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<\/li>\n<\/ul>\n<p>\u015eimdi di\u011fer detaylara bakal\u0131m:<\/p>\n<p><strong>\u00a0<\/strong><strong>Bu d\u00f6nemde T\u00fcrkiye\u2019de 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:\u00a0 <\/strong><\/p>\n<ul>\n<li><strong>\u00a0<\/strong><strong>Doing Business 2020<\/strong> raporu yay\u0131mlanm\u0131\u015ft\u0131r. T\u00fcrkiye raporda 190 \u00fclke aras\u0131nda i\u015f yapma kolayl\u0131\u011f\u0131 s\u0131ralamas\u0131ndan 33 nc\u00fc s\u0131rada yer almaktad\u0131r.\n<ul>\n<li>D\u00fcnya Bankas\u0131 taraf\u0131ndan 17 y\u0131ld\u0131r yay\u0131mlanan ve 12 boyutla bir i\u015f (limited \u015firket) kurulmas\u0131n\u0131 belirlenen parametrelerle \u00f6l\u00e7en ve 190 \u00fclkenin analiz edildi\u011fi rapor 2019 sonu\u00e7lar\u0131 itibariyle kamuoyu ile payla\u015f\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Bir i\u015fin kurulmas\u0131na ili\u015fkin olarak; kurulu\u015f, yap\u0131 ruhsatlar\u0131, elektrik ba\u011flanmas\u0131, tapu (m\u00fclkiyet), kredi imkanlar\u0131, azl\u0131k pay sahipleri, vergi \u00f6demeleri, s\u0131n\u0131r \u00f6tesi ticaret, s\u00f6zle\u015fmelerin icras\u0131, \u00f6demeler, i\u015fg\u00fcc\u00fc i\u015flemleri ve kamu ihaleleri baz al\u0131nmaktad\u0131r. Son iki alan hen\u00fcz hesaplamaya dahil edilmemi\u015ftir.<\/li>\n<li>Kamu ihalelerinin sonu\u00e7lar\u0131n\u0131n \u00e7ok \u00e7arp\u0131c\u0131 olmas\u0131 beklenmekte olup, bir sonraki raporda ele al\u0131naca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/li>\n<li>Bu y\u0131l i\u00e7erisinde ald\u0131klar\u0131 \u00f6nlemlerle Suudi Arabistan, \u00dcrd\u00fcn, Togo, Bahreyn, Tacikistan, Pakistan, Kuveyt, \u00c7in, Hindistan ve Nijerya\u2019n\u0131n puanlar\u0131 y\u00fckselmi\u015ftir.<\/li>\n<li>T\u00fcrkiye ise 33 nc\u00fc s\u0131rada Fransa\u2019dan sonra listede yer almakta ve \u0130talya, Hollanda, \u0130svi\u00e7re ve Polonya gibi \u00fclkelerin \u00f6n\u00fcnde yer almaktad\u0131r.<\/li>\n<li>\u0130\u015f yap\u0131\u015f kolayl\u0131\u011f\u0131 listesinde ilk 50 \u00fclke aras\u0131nda 2 Afrika \u00fclkesi varken, Latin Amerika\u2019dan hi\u00e7bir \u00fclke bulunmamaktad\u0131r.<\/li>\n<li>\u00d6zellikle Covid-19 pandemi s\u0131ras\u0131nda ve sonras\u0131nda T\u00fcrkiye\u2019nin avantaj\u0131yla \u00f6n plana \u00e7\u0131kmas\u0131 i\u00e7in at\u0131lmas\u0131 gereken ad\u0131mlarla beraber \u00fclkemizin krizi daha az hasarla atlatmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/li>\n<\/ul>\n<\/li>\n<li>Avrupa Ekonomik G\u00f6r\u00fcn\u00fcm Raporu yay\u0131mlanm\u0131\u015ft\u0131r. T\u00fcrkiye ile ilgili olarak da 2 sayfal\u0131k bir analiz bulunmaktad\u0131r.\n<ul>\n<li>Avrupa Komisyonu taraf\u0131ndan <em>European Economic Forecast Spring 2020<\/em> olarak yay\u0131mlanan rapora linkten ula\u015fabilirsiniz.<\/li>\n<li><a href=\"https:\/\/ec.europa.eu\/info\/business-economy-euro\/economic-performance-and-forecasts\/economic-forecasts\/spring-2020-economic-forecast-deep-and-uneven-recession-uncertain-recovery_en\">https:\/\/ec.europa.eu\/info\/business-economy-euro\/economic-performance-and-forecasts\/economic-forecasts\/spring-2020-economic-forecast-deep-and-uneven-recession-uncertain-recovery_en<\/a><\/li>\n<li>Rapor Avrupa \u00fclkeleri, birli\u011fe \u00fcye olmay\u0131 bekleyen T\u00fcrkiye dahil 5 \u00fclke ve Avrupa d\u0131\u015f\u0131ndaki Rusya, UK, USA gibi 6 \u00fclkeyi ele almaktad\u0131r. Parasal \u00f6nlemler, uluslararas\u0131 ticaret, sekt\u00f6rler, i\u015f g\u00fcc\u00fc piyasalar\u0131, kamu maliyesi g\u00f6stergeleri, ekonomik tahminler, enflasyon, b\u00fcy\u00fcme ve k\u00fc\u00e7\u00fclme senaryolar\u0131, al\u0131nmas\u0131 gereken tedbirler ve risklerle ilgili \u00f6nemli analizler bar\u0131nd\u0131rmaktad\u0131r.<\/li>\n<li>Raporda, elektrik sarfiyat\u0131, i\u015fsizlik \u00f6demeleri ve g\u00fcnl\u00fck TIR hareket say\u0131s\u0131 gibi parametreler kullan\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/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.\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,\u00a0 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\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>T\u00fcrkiye\u2019nin <strong>ikili sosyal g\u00fcvenlik s\u00f6zle\u015fmelerinin<\/strong> say\u0131s\u0131 32\u2019yi bulmu\u015ftur.\n<ul>\n<li>Mo\u011folistan ve K\u0131rg\u0131z Cumhuriyeti ile imzalanan Sosyal G\u00fcvenlik Anla\u015fmalar\u0131 Nisan 2020 i\u00e7in uygun bulunmu\u015ftur.<\/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\u0131r.<\/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.\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><strong>T\u00fcrkiye ile Fildi\u015fi Sahili<\/strong> aras\u0131nda imzalanan \u00e7ifte vergileme anla\u015fmas\u0131 onaylanm\u0131\u015f ve <strong>Ukrayna ile <\/strong>imza edilmi\u015f olan \u00c7ifte Vergileme Anla\u015fmas\u0131n\u0131 de\u011fi\u015ftiren Protokol Nisan 2020 i\u00e7inde uygun bulunmu\u015ftur.<\/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<\/ul>\n<\/li>\n<li>T\u00fcrkiye\u2019de y\u0131llard\u0131r beklenen<strong> Transfer Fiyatland\u0131rmas\u0131 d\u00fczenlemesi <\/strong>yap\u0131lm\u0131\u015f ve Taslak Tebli\u011f Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan g\u00f6r\u00fc\u015f ve \u00f6nerilere a\u00e7\u0131lm\u0131\u015ft\u0131r.\n<ul>\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>\u00d6zellikle uygulamaya y\u00f6nelik detay a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 Taslak Tebli\u011fe \u00e7ok uluslu firmalar\u0131n g\u00f6r\u00fc\u015f ve \u00f6nerilerini iletmeleri faydal\u0131 olacakt\u0131r.<\/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.<\/p>\n<p>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\/05\/2020-55-Uluslararas\u0131-B\u00fclten-v3.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\">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 gibi uluslararas\u0131 kurulu\u015flardan gelen bilgileri de s\u00fczerek uluslararas\u0131 vergi ve mali politikalar konusundaki geli\u015fmeler konusunda da bilgi ve de\u011ferlendirmelerimizi payla\u015fmay\u0131 bir sorumluluk olarak g\u00f6r\u00fcyoruz.<\/p>\n<p>COVID-19 salg\u0131n\u0131 sonras\u0131 belirsizlikler devam ederken, en az\u0131ndan \u00f6ng\u00f6r\u00fclebilir gelecekte bizleri etkileyebilecek baz\u0131 \u00f6nemli vergisel ve mali konular\u0131 derledi\u011fimiz b\u00fcltenler arac\u0131l\u0131\u011f\u0131yla sizlerle payla\u015fmak isteriz.<\/p>\n<p>Bu vesile ile t\u00fcm d\u00fcnyaya daha sa\u011fl\u0131kl\u0131 ve huzurlu g\u00fcnler dileriz.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,61,55],"tags":[],"class_list":["post-2873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-covidtr","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<\/title>\n<meta name=\"description\" content=\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\" \/>\n<meta property=\"og:description\" content=\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\" \/>\n<meta property=\"og:site_name\" content=\"IA | Accounting | Payroll | Tax | Paralegal | Audit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IndependentAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-08T05:00:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-23T16:04:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\" \/>\n\t<meta property=\"og:image:width\" content=\"80\" \/>\n\t<meta property=\"og:image:height\" content=\"80\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Independent Accounting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Independent Accounting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\"},\"author\":{\"name\":\"Independent Accounting\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34\"},\"headline\":\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\",\"datePublished\":\"2020-05-08T05:00:57+00:00\",\"dateModified\":\"2020-11-23T16:04:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\"},\"wordCount\":2380,\"publisher\":{\"@id\":\"https:\/\/ia.com.tr\/#organization\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"articleSection\":[\"2020tr\",\"covidtr\",\"Memorandumlar\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\",\"url\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\",\"name\":\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\",\"isPartOf\":{\"@id\":\"https:\/\/ia.com.tr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"datePublished\":\"2020-05-08T05:00:57+00:00\",\"dateModified\":\"2020-11-23T16:04:27+00:00\",\"description\":\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\",\"breadcrumb\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage\",\"url\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"contentUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"width\":80,\"height\":80},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/ia.com.tr\/tr\/ana-sayfa\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ia.com.tr\/#website\",\"url\":\"https:\/\/ia.com.tr\/\",\"name\":\"IA | Accounting | Payroll | Tax | Paralegal | Audit\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/ia.com.tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ia.com.tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/ia.com.tr\/#organization\",\"name\":\"INDEPENDENT ACCOUNTANTS & ADVISORS\",\"url\":\"https:\/\/ia.com.tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg\",\"contentUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg\",\"width\":193,\"height\":193,\"caption\":\"INDEPENDENT ACCOUNTANTS & ADVISORS\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/IndependentAccountants\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34\",\"name\":\"Independent Accounting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g\",\"caption\":\"Independent Accounting\"},\"url\":\"https:\/\/ia.com.tr\/tr\/author\/ia-editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","description":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/","og_locale":"tr_TR","og_type":"article","og_title":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","og_description":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","og_url":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/","og_site_name":"IA | Accounting | Payroll | Tax | Paralegal | Audit","article_publisher":"https:\/\/www.facebook.com\/IndependentAccountants","article_published_time":"2020-05-08T05:00:57+00:00","article_modified_time":"2020-11-23T16:04:27+00:00","og_image":[{"width":80,"height":80,"url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","type":"image\/png"}],"author":"Independent Accounting","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Independent Accounting","Tahmini okuma s\u00fcresi":"12 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#article","isPartOf":{"@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/"},"author":{"name":"Independent Accounting","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34"},"headline":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","datePublished":"2020-05-08T05:00:57+00:00","dateModified":"2020-11-23T16:04:27+00:00","mainEntityOfPage":{"@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/"},"wordCount":2380,"publisher":{"@id":"https:\/\/ia.com.tr\/#organization"},"image":{"@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage"},"thumbnailUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","articleSection":["2020tr","covidtr","Memorandumlar"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/","url":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/","name":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","isPartOf":{"@id":"https:\/\/ia.com.tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage"},"image":{"@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage"},"thumbnailUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","datePublished":"2020-05-08T05:00:57+00:00","dateModified":"2020-11-23T16:04:27+00:00","description":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler","breadcrumb":{"@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#primaryimage","url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","contentUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","width":80,"height":80},{"@type":"BreadcrumbList","@id":"https:\/\/ia.com.tr\/tr\/uluslararasi-mali-vergisel-gelismeler\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ia.com.tr\/tr\/ana-sayfa\/"},{"@type":"ListItem","position":2,"name":"Uluslararas\u0131 Mali \/ Vergisel Geli\u015fmeler"}]},{"@type":"WebSite","@id":"https:\/\/ia.com.tr\/#website","url":"https:\/\/ia.com.tr\/","name":"IA | Accounting | Payroll | Tax | Paralegal | Audit","description":"","publisher":{"@id":"https:\/\/ia.com.tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ia.com.tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/ia.com.tr\/#organization","name":"INDEPENDENT ACCOUNTANTS & ADVISORS","url":"https:\/\/ia.com.tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/","url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg","contentUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg","width":193,"height":193,"caption":"INDEPENDENT ACCOUNTANTS & ADVISORS"},"image":{"@id":"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IndependentAccountants"]},{"@type":"Person","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34","name":"Independent Accounting","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g","caption":"Independent Accounting"},"url":"https:\/\/ia.com.tr\/tr\/author\/ia-editor\/"}]}},"_links":{"self":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/2873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/comments?post=2873"}],"version-history":[{"count":3,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/2873\/revisions"}],"predecessor-version":[{"id":2876,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/2873\/revisions\/2876"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/media\/2498"}],"wp:attachment":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=2873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=2873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=2873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}