{"id":7727,"date":"2023-02-02T11:09:32","date_gmt":"2023-02-02T11:09:32","guid":{"rendered":"https:\/\/cukurpartners.com\/competent-authority-agreement-on-the-financial-status-of-taxpayers-between-the-relevant-authorites-of-the-united-states-of-america-and-the-republic-of-turkey-has-entered-into-force\/"},"modified":"2023-02-02T11:10:23","modified_gmt":"2023-02-02T11:10:23","slug":"turkiye-ile-amerika-birlesik-devletleri-arasinda-vergi-mukelleflerinin-finansal-durumlarini-gosterir-ulke-bazli-raporlarin-degisimine-iliskin-iki-tarafli-yetkili-makam-anlasmasi-yururluge","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/turkiye-ile-amerika-birlesik-devletleri-arasinda-vergi-mukelleflerinin-finansal-durumlarini-gosterir-ulke-bazli-raporlarin-degisimine-iliskin-iki-tarafli-yetkili-makam-anlasmasi-yururluge\/","title":{"rendered":"T\u00fcrkiye ile Amerika Birle\u015fik Devletleri Aras\u0131nda Vergi M\u00fckelleflerinin Finansal Durumlar\u0131n\u0131 G\u00f6sterir \u201c \u00dclke Bazl\u0131 Raporlar\u0131n De\u011fi\u015fimine \u0130li\u015fkin \u0130ki Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131” Y\u00fcr\u00fcrl\u00fc\u011fe Girdi"},"content":{"rendered":"

G\u00fcn\u00fcm\u00fcz d\u00fcnyas\u0131nda gittik\u00e7e daha fazla ticari i\u015fletme, ticari faaliyetlerini birden fazla\u00a0 \u00fclkede s\u00fcrd\u00fcrmekte ve gerek bu\u00a0 ticari i\u015fletmelerin menfaatinin korunmas\u0131, gerekse vergi kay\u0131plar\u0131n\u0131n\u00a0 \u00f6nlenmesi i\u00e7in bu \u00fclkeler aras\u0131nda\u00a0 bilgi payla\u015f\u0131m\u0131na ihtiya\u00e7 duyulmaktad\u0131r. \u00dclke Bazl\u0131 Raporlama, \u00e7ok uluslu i\u015fletmeler hakk\u0131nda farkl\u0131 \u00fclkelerdeki vergi otoriteleri aras\u0131nda bilgi payla\u015f\u0131lmas\u0131n\u0131 gerektiren bir raporlama s\u00fcrecidir. Bu raporlama s\u00fcrecinde, \u00e7ok uluslu i\u015fletmelerin faaliyet g\u00f6sterdikleri \u00fclkelerdeki gelir gider durumlar\u0131, kar zarar kar\u015f\u0131la\u015ft\u0131rmalar\u0131, \u00e7al\u0131\u015fan say\u0131lar\u0131 ile ba\u011fl\u0131 \u015firketlerin ana faaliyetleri ile i\u015flevlerini g\u00f6sterir tablolar g\u00fcndeme gelmektedir. Raporlaman\u0131n yap\u0131lmas\u0131ndaki ama\u00e7, \u00e7ok uluslu i\u015fletmelerin finansal durumlar\u0131n\u0131n ve bulunduklar\u0131 \u00fclkeye dair vergisel durumlar\u0131n\u0131n \u015feffafl\u0131\u011f\u0131n\u0131n uluslararas\u0131 boyutta sa\u011flanmas\u0131d\u0131r. \u00dclkeler, ikili veya \u00e7ok tarafl\u0131 olarak yap\u0131lan anla\u015fmalar ile \u00dclke Bazl\u0131 Raporlama s\u00fcrecinin kar\u015f\u0131l\u0131kl\u0131 olarak otomatik olacak \u015fekilde de\u011fi\u015fimini sa\u011flayabilmektedir. T\u00fcrkiye ad\u0131na \u201c\u00dclke Bazl\u0131 Raporlar\u0131n De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u201d,\u00a0 30 Aral\u0131k 2019\u2019da imzalanm\u0131\u015f, 1 Ekim 2020 tarihli 31261 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 3038 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile onaylanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00dclke Bazl\u0131 Raporlar\u0131n De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u2019na taraf olmak istemeyen, ilgili bilgilerin otomatik de\u011fi\u015fiminin sa\u011flanabilmesi i\u00e7in\u00a0 istedikleri \u00fclkeler ile ikili anla\u015fma yapma yoluna giden \u00fclkeler de mevcuttur.\u00a0 \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u2019na taraf olmayan ve de\u011fi\u015fimin sa\u011flanmas\u0131 i\u00e7in tek tek anla\u015fma yapmay\u0131 tercih eden \u00fclkelerden biri Amerika Birle\u015fik Devletleri\u2019dir.<\/span><\/p>\n

Bu \u00e7er\u00e7evede T\u00fcrkiye ile Amerika Birle\u015fik Devletleri\u00a0 ayr\u0131 bir s\u00f6zle\u015fme imzalamak konusu mutab\u0131k kalm\u0131\u015f ve iki \u00fclke aras\u0131nda \u00dclke Bazl\u0131 Raporlar\u0131n De\u011fi\u015fimine \u0130li\u015fkin \u0130ki Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131 (\u201cAnla\u015fma\u201d), T\u00fcrkiye ad\u0131na 17 Kas\u0131m 2021 tarihinde Ankara\u2019da imzalanm\u0131\u015ft\u0131r. S\u00f6z konusu anla\u015fma, T\u00fcrkiye taraf\u0131ndan 5191 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile 13 \u015eubat 2022 tarihinde onaylanm\u0131\u015f, 14 \u015eubat 2022 tarihli 31750 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.\u00a0\u00a0<\/span><\/p>\n

14 Eyl\u00fcl 2022 tarihli 31953 say\u0131l\u0131 Resmi Gazete\u2019de, 6033 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile, Anla\u015fma\u2019n\u0131n y\u00fcr\u00fcrl\u00fck tarihinin, <\/span>24 Kas\u0131m 2021 olarak tespit edilece\u011fi ve 1 Ocak 2019 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerine uygulanaca\u011f\u0131<\/span> belirtilmi\u015ftir.<\/span><\/p>\n

Anla\u015fman\u0131n T\u00fcrkiye ve Amerika Birle\u015fik Devletleri aras\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle; nihai ana i\u015fletmesi veya vekil i\u015fletmesi Amerika Birle\u015fik Devletleri\u2019nde bulunan i\u015fletmelerin T\u00fcrkiye\u2019de sahip olduklar\u0131 i\u015fletmelerinin \u00dclke Bazl\u0131 Raporlar\u0131n\u0131 T\u00fcrkiye\u2019deki yetkili makamlara beyan etmesine gerek kalmayacakt\u0131r. Ayn\u0131 \u015fekilde, Nihai Ana \u0130\u015fletmesi T\u00fcrkiye\u2019de bulunan bir i\u015fletmenin Amerika Birle\u015fik Devletleri\u2019nde sahip oldu\u011fu \u015firketinin de Amerika Birle\u015fik Devletleri yetkili makamlar\u0131na \u00dclke Bazl\u0131 Raporlar\u0131n\u0131 sunma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ortadan kalkm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>\n


\nDeniz \u00d6ner<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

G\u00fcn\u00fcm\u00fcz d\u00fcnyas\u0131nda gittik\u00e7e daha fazla ticari i\u015fletme, ticari faaliyetlerini birden fazla\u00a0 \u00fclkede s\u00fcrd\u00fcrmekte ve gerek bu\u00a0 ticari i\u015fletmelerin menfaatinin korunmas\u0131, gerekse vergi kay\u0131plar\u0131n\u0131n\u00a0 \u00f6nlenmesi i\u00e7in bu \u00fclkeler aras\u0131nda\u00a0 bilgi payla\u015f\u0131m\u0131na ihtiya\u00e7 duyulmaktad\u0131r. \u00dclke Bazl\u0131 Raporlama, \u00e7ok uluslu i\u015fletmeler hakk\u0131nda farkl\u0131 \u00fclkelerdeki vergi otoriteleri aras\u0131nda bilgi payla\u015f\u0131lmas\u0131n\u0131 gerektiren bir raporlama s\u00fcrecidir. Bu raporlama s\u00fcrecinde, \u00e7ok uluslu […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42,43],"tags":[],"class_list":["post-7727","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/7727"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=7727"}],"version-history":[{"count":1,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/7727\/revisions"}],"predecessor-version":[{"id":7728,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/7727\/revisions\/7728"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=7727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=7727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=7727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}