{"id":14393,"date":"2020-02-28T08:57:46","date_gmt":"2020-02-28T08:57:46","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=14393"},"modified":"2022-06-09T12:43:13","modified_gmt":"2022-06-09T12:43:13","slug":"oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/","title":{"rendered":"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Cumhurba\u015fkan\u0131 Karar\u0131<\/strong>&#8220;) ile Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda 2007\/12888 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131&#8217;nda de\u011fi\u015fiklik yap\u0131larak yeni transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri getirilmi\u015ftir.<\/p>\n<p><strong>Cumhurba\u015fkan\u0131 Karar\u0131 Ne Getiriyor?<\/strong><\/p>\n<p>Yeni y\u00fck\u00fcml\u00fcl\u00fck ile kapsama giren kurumlar vergisi m\u00fckelleflerinin h\u00e2lihaz\u0131rdaki y\u0131ll\u0131k transfer fiyatland\u0131rmas\u0131 raporuna ilave olarak &#8220;Genel Rapor&#8221; ve &#8220;\u00dclke Bazl\u0131 Rapor&#8221; haz\u0131rlamalar\u0131 gerekecektir.<\/p>\n<p><strong>(a)\u00a0Genel Rapor<\/strong><\/p>\n<ul>\n<li>\u00c7ok uluslu i\u015fletmeler grubuna ba\u011fl\u0131 ve bir \u00f6nceki hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesi ekinde yer alan bilan\u00e7odaki aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc ve gelir tablosundaki net sat\u0131\u015flar tutar\u0131n\u0131n <strong><u>her ikisi de<\/u><\/strong> 500 milyon TL ve \u00fczerinde olan kurumlar vergisi m\u00fckellefleri taraf\u0131ndan haz\u0131rlan\u0131r.<\/li>\n<li>S\u00f6z konusu raporun ilgili hesap d\u00f6nemini takip eden hesap d\u00f6neminin sonuna kadar haz\u0131rlanmas\u0131 ve bu s\u00fcre sona erdikten sonra, istenmesi durumunda \u0130dareye veya vergi incelemesi yapmaya yetkili olanlara ibraz edilmesi gerekmektedir.<\/li>\n<li>\u0130lk Genel Rapor, hesap d\u00f6nemi takvim y\u0131l\u0131 olanlar i\u00e7in 2020 y\u0131lsonuna kadar 2019 hesap d\u00f6nemi i\u00e7in haz\u0131rlan\u0131r. \u00d6zel hesap d\u00f6nemine tabi olanlar ilk Genel Raporu 1 Ocak 2019&#8217;dan sonra ba\u015flayan hesap d\u00f6nemi i\u00e7in haz\u0131rlar.<\/li>\n<li>Genel Rapor; \u00e7ok uluslu i\u015fletmeler grubunun organizasyon yap\u0131s\u0131, i\u015fletme faaliyetlerinin tan\u0131m\u0131, sahip olunan gayri maddi haklar, grup i\u00e7i finansal i\u015flemler ile finansal ve vergisel durumunu i\u00e7erecek \u015fekilde be\u015f ana kategoriden olu\u015fmaktad\u0131r.<\/li>\n<\/ul>\n<p><strong>(b)\u00a0\u00dclke Bazl\u0131 Rapor<\/strong><\/p>\n<ul>\n<li>Raporlanan hesap d\u00f6neminden bir \u00f6nceki hesap d\u00f6neminin konsolide finansal tablolar\u0131na g\u00f6re toplam konsolide grup geliri, 750 milyon Avro ve \u00fczerinde olan \u00e7ok uluslu i\u015fletmeler grubunun T\u00fcrkiye&#8217;de mukim nihai ana i\u015fletmesinin, raporlanan hesap d\u00f6neminden sonraki on ikinci ay\u0131n sonuna kadar \u00dclke Bazl\u0131 Raporu haz\u0131rlamas\u0131 ve elektronik ortamda \u0130dareye sunmas\u0131 gerekir.<\/li>\n<li>\u00dclke Bazl\u0131 Rapor a\u015fa\u011f\u0131daki bilgileri i\u00e7erir:\n<ul>\n<li>\u00c7ok uluslu i\u015fletmeler grubunun faaliyet g\u00f6sterdi\u011fi her bir \u00fclke ile ilgili gelir, vergi \u00f6ncesi k\u00e2r\/zarar, \u00f6denen gelir\/kurumlar vergisi, tahakkuk eden gelir\/kurumlar vergisi, sermaye, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131, \u00e7al\u0131\u015fan say\u0131s\u0131 ile nakit ve nakit benzeri d\u0131\u015f\u0131nda maddi varl\u0131klar,<\/li>\n<li>\u00c7ok uluslu i\u015fletmeler grubunun, \u00fclke baz\u0131nda, ilgili \u00fclkede mukim her bir i\u015fletmesinin ad\u0131\/unvan\u0131, i\u015fletmenin kuruldu\u011fu \u00fclke vergisel a\u00e7\u0131dan mukim oldu\u011fu \u00fclkeden farkl\u0131 ise bu \u00fclkenin ad\u0131 ve her bir i\u015fletmenin ana faaliyetleri.<\/li>\n<\/ul>\n<\/li>\n<li>\u0130lk \u00dclke Bazl\u0131 Rapor, 2019 hesap d\u00f6nemi i\u00e7in, 31 Aral\u0131k 2020 tarihine kadar \u0130dareye sunulmal\u0131d\u0131r. \u00d6zel hesap d\u00f6nemine tabi olan T\u00fcrkiye&#8217;de mukim nihai ana i\u015fletme ise ilk \u00dclke Bazl\u0131 Raporu, 1 Ocak 2019&#8217;dan sonra ba\u015flayan hesap d\u00f6nemi i\u00e7in haz\u0131rlayacak ve ilgili \u00f6zel hesap d\u00f6neminin bitimini takip eden on ikinci ay\u0131n sonuna kadar elektronik ortamda \u0130dare\u2019ye sunacakt\u0131r.<\/li>\n<li>Kapsama giren \u00e7ok uluslu i\u015fletmeler grubu \u00fcyeleri; nihai ana i\u015fletme veya raporlamay\u0131 yapacak olan vekil i\u015fletme olup olmad\u0131klar\u0131n\u0131 ve grup ad\u0131na hangi i\u015fletmenin raporlama yapaca\u011f\u0131 ile hesap d\u00f6nemi hakk\u0131ndaki bilgileri, ilk \u00dclke Bazl\u0131 Rapor ile ilgili olarak, bu Karar\u0131n yay\u0131m\u0131n\u0131 takip eden alt\u0131nc\u0131 ay\u0131n sonuna kadar (31 A\u011fustos 2020 tarihine kadar) \u0130dareye bildirmeli, takip eden y\u0131llara ili\u015fkin s\u00f6z konusu bilgiler de her y\u0131l\u0131n Haziran ay\u0131 sonuna kadar \u0130dareye sunulmal\u0131d\u0131r.<\/li>\n<\/ul>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Yap\u0131lan de\u011fi\u015fikliklerle, T\u00fcrk vergi mevzuat\u0131nda yer alan transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri y\u00fck\u00fcml\u00fcl\u00fcklerinin OECD&#8217;nin 13. BEPS Aksiyon Plan\u0131 ile uyumlu hale getirildi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n<p>Gerek Genel Rapor, gerekse \u00dclke Bazl\u0131 Rapor&#8217;a ili\u015fkin detaylar\u0131n Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanacak ikincil d\u00fczenlemelerle duyurulmas\u0131 beklenmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;Cumhurba\u015fkan\u0131 Karar\u0131&#8220;) [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-14393","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&quot;Cumhurba\u015fkan\u0131 Karar\u0131&quot;)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri\" \/>\n<meta property=\"og:description\" content=\"Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&quot;Cumhurba\u015fkan\u0131 Karar\u0131&quot;)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-28T08:57:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-09T12:43:13+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri\",\"datePublished\":\"2020-02-28T08:57:46+00:00\",\"dateModified\":\"2022-06-09T12:43:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\"},\"wordCount\":679,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"Vergi\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\",\"name\":\"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2020-02-28T08:57:46+00:00\",\"dateModified\":\"2022-06-09T12:43:13+00:00\",\"description\":\"Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\\\"Cumhurba\u015fkan\u0131 Karar\u0131\\\")\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri","description":"Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\"Cumhurba\u015fkan\u0131 Karar\u0131\")","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:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/","og_locale":"tr_TR","og_type":"article","og_title":"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri","og_description":"Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\"Cumhurba\u015fkan\u0131 Karar\u0131\")","og_url":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2020-02-28T08:57:46+00:00","article_modified_time":"2022-06-09T12:43:13+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri","datePublished":"2020-02-28T08:57:46+00:00","dateModified":"2022-06-09T12:43:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/"},"wordCount":679,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["Vergi"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/","url":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/","name":"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2020-02-28T08:57:46+00:00","dateModified":"2022-06-09T12:43:13+00:00","description":"Yeni Geli\u015fme 25 \u015eubat 2020 tarih ve 31050 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 2151 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\"Cumhurba\u015fkan\u0131 Karar\u0131\")","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2020\/02\/28\/oecd-beps-13-aksiyon-plani-kapsaminda-yeni-transfer-fiyatlandirmasi-belgelendirme-yukumlulukleri\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"OECD BEPS 13. Aksiyon Plan\u0131 Kapsam\u0131nda Yeni Transfer Fiyatland\u0131rmas\u0131 Belgelendirme Y\u00fck\u00fcml\u00fcl\u00fckleri"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=14393"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14393\/revisions"}],"predecessor-version":[{"id":14394,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14393\/revisions\/14394"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=14393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=14393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=14393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}