\u00c7ok uluslu \u015firketlere y\u00f6nelik asgari kurumlar vergisi pek \u00e7ok geli\u015fmi\u015f \u00fclkenin ard\u0131ndan T\u00fcrkiye\u2019de de uygulamaya al\u0131n\u0131yor. Bu yolla k\u00fcresel \u015firketlerin T\u00fcrkiye gelirlerinden, vergi yoluyla, \u00f6nemli kaynak giri\u015fi sa\u011flanmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.\u00a0<\/p>\n
Hazine ve Maliye Bakan\u0131\u00a0Mehmet \u015eim\u015fek, yeni uygulamay\u0131 \u201cVergide adalet ve etkinli\u011fi art\u0131racak ilave ad\u0131mlar yolda\u201d diyerek duyurdu.\u00a0Bakan \u015eim\u015fek, \u00e7ok uluslu \u015firketlerden asgari kurumlar vergisi al\u0131nmas\u0131 i\u00e7in 2021 y\u0131l\u0131nda OECD\u2019nin organizasyonuyla 140 \u00fclkenin mutab\u0131k kald\u0131\u011f\u0131n\u0131 hat\u0131rlatarak, \u201cAl\u0131nan mutabakat karar\u0131yla y\u0131ll\u0131k konsolide has\u0131lat\u0131 750 milyon euro e\u015fi\u011fini a\u015fan \u00e7ok uluslu \u015firketlerin d\u00fc\u015f\u00fck vergileme yap\u0131lan \u00fclkelerdeki \u015fube, i\u015ftirak ve i\u015f yerlerinin asgari y\u00fczde 15 kurumlar vergisine tabi tutulmas\u0131 \u00f6ng\u00f6r\u00fcld\u00fc. Bu kapsamda ba\u015fta Avrupa Birli\u011fi (AB) \u00fclkeleri olmak \u00fczere 30\u2019dan fazla \u00fclke 2024 y\u0131l\u0131 kazan\u00e7lar\u0131na uygulanmak \u00fczere asgari kurumlar vergisi uygulamas\u0131n\u0131 yasala\u015ft\u0131rd\u0131. \u00c7ok uluslu \u015firketlerin faaliyette bulundu\u011fu \u00fclkede \u00f6dedi\u011fi kurumlar vergisi y\u00fck\u00fc y\u00fczde 15\u2019ten a\u015fa\u011f\u0131da ise asgari kurumlar vergisi uygulamas\u0131n\u0131 yasala\u015ft\u0131ran \u00fclkeler, ilgili \u00fclkenin almad\u0131\u011f\u0131 vergi fark\u0131n\u0131 alabilecek. \u00dclkemizde de \u00e7ok uluslu \u015firketler faaliyette bulunuyor. T\u00fcrkiye\u2019de faaliyette bulunan \u00e7ok uluslu \u015firketlerden asgari kurumlar vergisi al\u0131nmas\u0131 y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lmas\u0131 ka\u00e7\u0131n\u0131lmaz. Aksi halde \u00fclkemizin almad\u0131\u011f\u0131 vergi bir ba\u015fka \u00fclke taraf\u0131ndan al\u0131nacak\u201d a\u00e7\u0131klamas\u0131n\u0131 yapt\u0131.<\/p>\n
2.134 i\u015fletme var<\/strong><\/p>\n T\u00fcrkiye\u2019de faaliyette bulunan uluslararas\u0131 sermayeli \u015firket say\u0131s\u0131 yakla\u015f\u0131k 80 bin civar\u0131nda. Bunlardan ana i\u015fletmesi yurt d\u0131\u015f\u0131nda olan 2.134 i\u015fletme bulunuyor. \u015eim\u015fek, T\u00fcrkiye\u2019de yat\u0131r\u0131m yapan \u00e7ok uluslu \u015firketlerin sadece y\u00fczde 2.5\u2019luk k\u0131sm\u0131n\u0131n 750 milyon euro e\u015fi\u011fini a\u015ft\u0131\u011f\u0131n\u0131 belirtti.<\/p>\n \u2018Vergi cennetine ka\u00e7\u0131\u015f\u0131 \u00f6nleyecek\u2019<\/strong><\/p>\n Yeni d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle \u00e7ok uluslu \u015firketlere sa\u011flanan te\u015fvik, istisna ve muafiyetlerle, al\u0131nan vergi aras\u0131nda denge sa\u011flanabilece\u011fini belirten Prof. Dr. Binhan Elif Y\u0131lmaz, te\u015fviklerle efektif olarak y\u00fczde 5\u2019e inen kurumlar vergisinin, asgari vergi d\u00fczenlemesiyle en az y\u00fczde 15\u2019e \u00e7\u0131kaca\u011f\u0131n\u0131 vurgulad\u0131. Sa\u011flanan uluslararas\u0131 mutabakat dolay\u0131s\u0131yla belirlenen asgari kurumlar vergisinin d\u00fcnyada nereye gidilirse gidilsin \u00f6denece\u011fini i\u015faret eden Y\u0131lmaz, b\u00f6ylece s\u0131f\u0131r vergi uygulanan \u00fclkelere ka\u00e7\u0131\u015f\u0131n \u00f6nlenece\u011fini kaydetti. D\u00fczenlemesinin Meclis kapanmadan \u00f6nce i\u00e7 hukuka aktar\u0131lmas\u0131 gerekti\u011fine dikkat \u00e7eken Y\u0131lmaz, bu gibi uluslararas\u0131 uygulamalar\u0131n, h\u00fck\u00fcmetin uluslararas\u0131 i\u015fbirliklerine uyumunu g\u00f6stermesi a\u00e7\u0131s\u0131ndan \u00f6nemli g\u00f6r\u00fcld\u00fc\u011f\u00fcn\u00fc, bu ve benzer ad\u0131mlar\u0131n T\u00fcrkiye\u2019nin gri listeden \u00e7\u0131k\u0131\u015f\u0131 i\u00e7in de olumlu katk\u0131 sa\u011flayaca\u011f\u0131n\u0131 s\u00f6yledi.<\/p>\n \u2018S\u0131f\u0131r verginin \u00f6n\u00fcne ge\u00e7ilir\u2019<\/strong><\/p>\n Konuyla ilgili olarak Dr. \u00d6\u011fr. \u00dcyesi H\u00fcseyin I\u015f\u0131k. \u201cAsgari vergi ile\u00a0\u00fclkeler aras\u0131ndaki vergi rekabetine\u00a0s\u0131n\u0131r getirilerek, s\u0131f\u0131r vergilemeye kadar inmesinin \u00f6n\u00fc kapat\u0131l\u0131yor.\u00a0Asgari vergi sayesinde 150 milyar dolar tutar\u0131nda k\u00fcresel ilave vergi geliri elde edilecek. T\u00fcrkiye bu plana imza koyan 130 \u00fclke aras\u0131nda. \u00dclkemize yarar sa\u011flayacak bir geli\u015fme\u201d dedi.<\/p>\n CDS son 4 y\u0131l\u0131n en d\u00fc\u015f\u00fck seviyesinde<\/strong><\/p>\n Hazine ve Maliye Bakan\u0131 Mehmet \u015eim\u015fek, sosyal medya hesab\u0131 \u00fczerinden yapt\u0131\u011f\u0131 a\u00e7\u0131klamada, T\u00fcrkiye\u2019nin risk primini g\u00f6steren CDS verilerinin son 4 y\u0131l\u0131n en d\u00fc\u015f\u00fck seviyesinde oldu\u011funu s\u00f6yledi. \u015eim\u015fek, \u201cSon bir y\u0131lda risk primindeki iyile\u015fme geli\u015fmekte olan \u00fclkelerde ortalama 50 baz puan iken, \u00fclkemizde 400 baz puan\u0131n \u00fczerinde ger\u00e7ekle\u015fti\u201d ifadesini kulland\u0131.<\/p>\n\n <\/p>\n Kaynak :\u00a0http:\/\/www.milliyet.com.tr\/ekonomi\/cok-uluslu-devlere-asgari-vergi-ayari-7133867<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Merkezi T\u00fcrkiye\u2019de olmad\u0131\u011f\u0131 i\u00e7in vergilenemeyen k\u00fcresel \u015firketlerin T\u00fcrkiye\u2019deki faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 vergilendirilerek, \u00fclkeye \u00f6nemli bir kaynak giri\u015fi sa\u011flanacak. Bat\u0131 \u00fclkelerinde\u00a0oldu\u011fu gibi bu \u015firketlere asgari kurumlar vergisi uygulanacak.<\/p>\n","protected":false},"author":1,"featured_media":5146,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[274,211,146,222,273],"class_list":["post-5145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-cok-uluslu-sirketler","tag-is","tag-turkiye","tag-ulke","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/5145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/comments?post=5145"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/5145\/revisions"}],"predecessor-version":[{"id":5147,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/5145\/revisions\/5147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media\/5146"}],"wp:attachment":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media?parent=5145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/categories?post=5145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/tags?post=5145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}