{"id":17538,"date":"2020-10-07T07:58:29","date_gmt":"2020-10-07T07:58:29","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=17538"},"modified":"2022-06-09T13:10:22","modified_gmt":"2022-06-09T13:10:22","slug":"ulke-bazli-raporlarin-degisimine-iliskin-cok-tarafli-yetkili-makam-anlasmasi-onaylandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/10\/07\/ulke-bazli-raporlarin-degisimine-iliskin-cok-tarafli-yetkili-makam-anlasmasi-onaylandi\/","title":{"rendered":"\u00dclke Bazl\u0131 Raporlar\u0131n De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131 Onayland\u0131"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/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\u2019nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015f ve yeni transfer fiyatland\u0131rmas\u0131 belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri getirilmi\u015fti.<\/p>\n<p>Bu y\u00fck\u00fcml\u00fcl\u00fcklerden biri olan \u00dclke Bazl\u0131 Rapor&#8217;a ili\u015fkin ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalara ise 1 Eyl\u00fcl 2020 tarih ve 31231 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 4 Seri No.lu Transfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131nda Genel Tebli\u011f&#8217;de (&#8220;<strong>Tebli\u011f<\/strong>&#8220;) yer verilmi\u015fti.<\/p>\n<p>Cumhurba\u015fkan\u0131 Karar\u0131 ve Tebli\u011f&#8217;de yer alan d\u00fczenlemeler uyar\u0131nca, nihai ana i\u015fletmenin veya vekil i\u015fletmenin T\u00fcrkiye&#8217;de bulunmad\u0131\u011f\u0131 durumlarda, kapsama giren \u00e7ok uluslu i\u015fletmeler grubunun T\u00fcrkiye&#8217;de mukim i\u015fletmesi, a\u015fa\u011f\u0131daki ko\u015fullar\u0131n birlikte sa\u011flanmas\u0131 kayd\u0131yla \u00dclke Bazl\u0131 Rapor&#8217;u \u0130dare&#8217;ye sunmayabilecektir:<\/p>\n<ul>\n<li>Nihai ana i\u015fletmenin veya vekil i\u015fletmenin mukim oldu\u011fu \u00fclkede \u00fclke bazl\u0131 raporlamaya ili\u015fkin zorunluluk bulunmas\u0131,<\/li>\n<li>\u0130dare ile nihai ana i\u015fletmenin veya vekil i\u015fletmenin mukim oldu\u011fu \u00fclke idaresi aras\u0131nda uluslararas\u0131 bir anla\u015fman\u0131n olmas\u0131,<\/li>\n<li><strong><u>\u00dclke Bazl\u0131 Rapor bilgilerinin payla\u015f\u0131m\u0131na ili\u015fkin y\u00fcr\u00fcrl\u00fckte olan bir yetkili makam anla\u015fmas\u0131n\u0131n bulunmas\u0131<\/u><\/strong>,<\/li>\n<li>Bilgi payla\u015f\u0131m\u0131nda sistemik bir hata olmamas\u0131.<\/li>\n<\/ul>\n<p>30 Aral\u0131k 2019 tarihinde Ankara&#8217;da imzalanan &#8220;\u00dclke Bazl\u0131 Raporlar\u0131n De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131&#8221; (&#8220;<strong>Anla\u015fma<\/strong>&#8220;) 1 Ekim 2020 tarih ve 31261 (M\u00fckerrer) say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan 3038 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile onayland\u0131.<\/p>\n<p>Bununla birlikte, Anla\u015fma&#8217;n\u0131n T\u00fcrkiye ve taraf olan di\u011fer \u00fclkeler aras\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girebilmesi i\u00e7in T\u00fcrkiye Yetkili Makam\u0131 taraf\u0131ndan 8. madde kapsam\u0131nda E\u015fg\u00fcd\u00fcm Organ\u0131 Sekretaryas\u0131&#8217;na ilave bildirimlerin yap\u0131lmas\u0131 ve Anla\u015fma&#8217;n\u0131n di\u011fer \u00fclkeler taraf\u0131ndan da y\u00fcr\u00fcrl\u00fc\u011fe konmas\u0131 gerekiyor.<\/p>\n<p>Anla\u015fma&#8217;n\u0131n hangi \u00fclke yetkili makamlar\u0131 aras\u0131nda uygulanmakta oldu\u011fu bilgisini i\u00e7eren listeyi OECD&#8217;nin a\u015fa\u011f\u0131daki web sitesinde bulmak m\u00fcmk\u00fcn.<\/p>\n<p><a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=Wk16TUhIQWk1d1M0K0JQY1FZVDZhSFFSRTkyckRoQWh2SmpCcmN4U2ZERlFyd3R2WnBaMDVZaXB2dExpMTBRVldHSFk2aVJYcFBLZUNZb05ucFlnbGZLVklCTXFob01Ed0ZrWE9MeDV3MzRCUFdwdjlnYnp1Z1N5TUh3QU5iMUJBYllYalRjSUZJWT0=&amp;rh=ff006aad4166aa73d013c5e9c24e94f19557d66f__;!!Hj9Y_P0nvg!GP10s_1SmU6c0WU0EDvAimb2r-q3SOJmKj9mApsWTmtUF_JXdMmgr-aQhPJsYJjyPTkCFQ$\">https:\/\/www.oecd.org\/tax\/beps\/country-by-country-exchange-relationships.htm<\/a><\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Anla\u015fma T\u00fcrkiye ve di\u011fer taraf \u00fclkeler aras\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finde, kapsama giren \u00e7ok uluslu i\u015fletmeler grubunun (nihai ana i\u015fletme ve vekil i\u015fletme olmayan) T\u00fcrkiye&#8217;de mukim i\u015fletmesinin &#8211; yukar\u0131da belirtilen di\u011fer ko\u015fullar\u0131nda da sa\u011flanmas\u0131 kayd\u0131yla &#8211; \u00dclke Bazl\u0131 Raporu \u0130dare&#8217;ye sunmas\u0131na gerek olmayacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 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-17538","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\/ 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