{"id":25142,"date":"2023-03-31T09:06:32","date_gmt":"2023-03-31T09:06:32","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=25142"},"modified":"2023-03-31T09:06:32","modified_gmt":"2023-03-31T09:06:32","slug":"hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/","title":{"rendered":"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!"},"content":{"rendered":"<h3><strong>Yeni geli\u015fmeler<\/strong><\/h3>\n<p>12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>7440 Say\u0131l\u0131 Kanun<\/strong>\u201d) ile i\u015ftirak hissesi al\u0131m\u0131na y\u00f6nelik kredi borcunun vergisiz birle\u015fme sonras\u0131nda i\u015ftirak edilen \u015firkete nakli halinde, s\u00f6z konusu borca ili\u015fkin finansman giderinin kurumlar vergisi matrah\u0131ndan indirimine imkan tan\u0131nd\u0131.<\/p>\n<h3><strong>Hisse al\u0131m\u0131na y\u00f6nelik borcun i\u015ftirake nakli (<\/strong><em><strong>debt push down<\/strong><\/em><strong>) nedir?<\/strong><\/h3>\n<p>\u015eirket devral\u0131nmas\u0131, do\u011frudan hedef \u015firket hisselerinin al\u0131nmas\u0131 yerine, kurulan \u00f6zel ama\u00e7l\u0131 \u015firketlerin (SPV, <em>special purpose vehicles<\/em>) hedef \u015firket hisselerini sat\u0131n almas\u0131 yoluyla da ger\u00e7ekle\u015febilir ve bu t\u00fcr hisse al\u0131mlar\u0131n\u0131n kredi kullan\u0131larak finanse edilmesi s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan bir durumdur. <em>Debt push down<\/em> olarak da ifade edilen, hisse al\u0131m\u0131na y\u00f6nelik borcun i\u015ftirake nakli ise hisse al\u0131m\u0131n\u0131n finanse edilmesine y\u00f6nelik giderlerin, hedef \u015firket ile SPV\u2019nin birle\u015fmesi sonras\u0131nda yeni \u015firkette gider olarak dikkate al\u0131nmas\u0131n\u0131 ifade etmektedir.<\/p>\n<p>Bununla birlikte Kurumlar Vergisi Kanunu\u2019nun de\u011fi\u015fmeden \u00f6nceki 5\/3 maddesi, i\u015ftirak hisseleri al\u0131m\u0131yla ilgili finansman giderlerinin sadece bu i\u015ftirak hisselerini alan SPV nezdinde indirimine izin vermekte; ancak SPV\u2019nin i\u015ftirak etti\u011fi \u015firket ile birle\u015fmesi halinde yeni \u015firket k\u00e2rlar\u0131ndan bu finansman giderlerinin indirimine izin vermemekteydi.<\/p>\n<h3><strong>7440 Say\u0131l\u0131 Kanun ile yap\u0131lan d\u00fczenleme ne anlama geliyor?<\/strong><\/h3>\n<p>7440 say\u0131l\u0131 Kanun\u2019un 20. maddesiyle Kurumlar Vergisi Kanunu\u2019nun 5\/3. maddesinde de\u011fi\u015fiklik yap\u0131ld\u0131. De\u011fi\u015fiklik ile, i\u015ftirak hisselerinin al\u0131nmas\u0131na ili\u015fkin finansman giderlerinin, Kurumlar Vergisi Kanunu\u2019nun 19. maddesi kapsam\u0131nda yap\u0131lan devir i\u015flemleri (<em>vergisiz birle\u015fme<\/em>) sonras\u0131nda da kurum kazanc\u0131ndan indirilebilece\u011fi d\u00fczenlendi. Dolay\u0131s\u0131yla, \u015firket hisselerinin sat\u0131n al\u0131nmas\u0131 amac\u0131yla kullan\u0131lan kredilere ili\u015fkin giderler, hedef \u015firket ile SPV\u2019nin vergisiz birle\u015fmesi sonras\u0131nda yeni \u015firketin kurum kazanc\u0131n\u0131n tespitinde gider olarak dikkate al\u0131nabilecek.<\/p>\n<p>Yap\u0131lan bu d\u00fczenleme, 1 Ocak 2023 itibariyle elde edilen gelir ve kazan\u00e7lar i\u00e7in uygulanacak.<\/p>\n<h3><strong>Sonu\u00e7<\/strong><\/h3>\n<p>Hisse al\u0131m\u0131na y\u00f6nelik borcun i\u015ftirake naklinde, borca ili\u015fkin finansman giderinin i\u015ftirakte gider olarak dikkate al\u0131nmas\u0131na izin verilmesi, \u015firket devralmalar\u0131n\u0131n bor\u00e7la finansman\u0131na y\u00f6nelik ciddi bir vergi avantaj\u0131 sa\u011fl\u0131yor. Bu avantaj\u0131n \u015firket devralmalar\u0131nda kredi kullan\u0131m\u0131n\u0131 art\u0131rmas\u0131n\u0131 bekliyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun [&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-25142","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>Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!<\/title>\n<meta name=\"description\" content=\"Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\" \/>\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\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!\" \/>\n<meta property=\"og:description\" content=\"Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-31T09:06:32+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=\"2 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\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!\",\"datePublished\":\"2023-03-31T09:06:32+00:00\",\"dateModified\":\"2023-03-31T09:06:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\"},\"wordCount\":431,\"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\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\",\"name\":\"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2023-03-31T09:06:32+00:00\",\"dateModified\":\"2023-03-31T09:06:32+00:00\",\"description\":\"Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!\"}]},{\"@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":"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!","description":"Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair","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\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/","og_locale":"tr_TR","og_type":"article","og_title":"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!","og_description":"Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair","og_url":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2023-03-31T09:06:32+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!","datePublished":"2023-03-31T09:06:32+00:00","dateModified":"2023-03-31T09:06:32+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/"},"wordCount":431,"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\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/","url":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/","name":"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2023-03-31T09:06:32+00:00","dateModified":"2023-03-31T09:06:32+00:00","description":"Yeni geli\u015fmeler 12 Mart 2023 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2023\/03\/31\/hisse-alimina-yonelik-borcun-istirake-nakline-debt-push-down-vergi-avantaji-tanindi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Hisse Al\u0131m\u0131na Y\u00f6nelik Borcun \u0130\u015ftirake Nakline (Debt Push Down) Vergi Avantaj\u0131 Tan\u0131nd\u0131!"}]},{"@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\/25142","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=25142"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/25142\/revisions"}],"predecessor-version":[{"id":25143,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/25142\/revisions\/25143"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=25142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=25142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=25142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}