{"id":28701,"date":"2025-03-17T13:09:30","date_gmt":"2025-03-17T13:09:30","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=28701"},"modified":"2025-03-17T13:09:30","modified_gmt":"2025-03-17T13:09:30","slug":"turkiyede-faaliyette-bulunan-distributor-satis-acentesi-ve-komisyoncularin-islemlerine-sutun-1-tutar-b-uygulanmayacak","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2025\/03\/17\/turkiyede-faaliyette-bulunan-distributor-satis-acentesi-ve-komisyoncularin-islemlerine-sutun-1-tutar-b-uygulanmayacak\/","title":{"rendered":"T\u00fcrkiye&#8217;de Faaliyette Bulunan Distrib\u00fct\u00f6r, Sat\u0131\u015f Acentesi ve Komisyoncular\u0131n \u0130\u015flemlerine S\u00fctun 1 \u2013 Tutar B Uygulanmayacak"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>7 Mart 2025 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, T\u00fcrkiye&#8217;de faaliyette bulunan distrib\u00fct\u00f6r, sat\u0131\u015f acentesi ve komisyoncular\u0131n i\u015flemlerine S\u00fctun 1 \u2013 Tutar B&#8217;nin (<em>Pillar 1 \u2013 Amount B<\/em>) uygulanmayaca\u011f\u0131na dair bir <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=RVQwaDVMZS9XQlRPamdyenpKT2NQT21Fd3pOQzd5cDhMNWptMU1MZlFqYldDZ1lwZUREcVFNcktnU1Q3VG9aSnhWazlMb3BibHNSdnlLUi9QMElqOHZrWW9UQTlFTzlnMWJsNzZKUDZhS0Z3NDJrV3pkZEJuVmRYTVFQSllBdm4=&amp;rh=ff00e3fc60bdca74b3139673624ab2406a6d0838__;!!Hj9Y_P0nvg!VLvd7ZoT1ba8BM7vSiB3fEFXJ4c6FqZ7bKbWUFZqRbAbuzEpzNeSuwfVR7qak0wiULlZhDFKXDSAbAlXNIsgKn8BOg$\"><strong>duyuru<\/strong><\/a> yay\u0131mlad\u0131.<\/p>\n<p><strong>S\u00fctun 1 \u2013 Tutar B Nedir? <\/strong><\/p>\n<p>Tutar B; Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma \u00d6rg\u00fct\u00fc (<strong>OECD<\/strong>) ve G20 taraf\u0131ndan y\u00fcr\u00fct\u00fclen Matrah A\u015f\u0131nd\u0131rma ve K\u00e2r Aktar\u0131m\u0131 (<em>BEPS<\/em>) Projesi kapsam\u0131nda, Kapsay\u0131c\u0131 \u00c7er\u00e7eve (<em>Inclusive Framework, IF<\/em>) taraf\u0131ndan dijital ekonominin vergilendirilmesine y\u00f6nelik olu\u015fturulan \u0130ki S\u00fctunlu Yakla\u015f\u0131m\u0131n (<em>Two Pillar Solution<\/em>) ilk s\u00fctunu olan S\u00fctun 1 \u00e7er\u00e7evesinde geli\u015ftirildi.<\/p>\n<p>Tutar B ile, \u00e7ok uluslu i\u015fletmelerin, yeterli kaynak ve veriye ula\u015fman\u0131n zor oldu\u011fu d\u00fc\u015f\u00fck kapasiteye sahip \u00fclkelerdeki belirli i\u015ftirakleri i\u00e7in daha \u00f6ng\u00f6r\u00fclebilir ve standartla\u015ft\u0131r\u0131lm\u0131\u015f bir transfer fiyatland\u0131rmas\u0131 mekanizmas\u0131 olu\u015fturmak ama\u00e7lan\u0131yor. B\u00f6ylece, vergi idareleri ile m\u00fckellefler aras\u0131nda ya\u015fanan transfer fiyatland\u0131rmas\u0131 uyu\u015fmazl\u0131klar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmesi hedefleniyor. Tutar B mekanizmas\u0131n\u0131n, OECD Transfer Fiyatland\u0131rmas\u0131 Rehberi&#8217;nde de\u011fi\u015fiklikler yap\u0131lmas\u0131 ve ilgili \u00fclkelerin bu de\u011fi\u015fiklikleri benimsemesi yoluyla y\u00fcr\u00fcrl\u00fc\u011fe konmas\u0131 planlan\u0131yor. Bu kapsamda, \u00e7ok uluslu i\u015fletmeler; Tutar B uygulamas\u0131n\u0131 benimseyen \u00fclkelerde faaliyet g\u00f6sterip temel sat\u0131\u015f ve pazarlama i\u015flevlerini \u00fcstlenen distrib\u00fct\u00f6rleri, sat\u0131\u015f acenteleri ve komisyoncular\u0131 i\u00e7in Tutar B kapsam\u0131nda getirilen kolayla\u015ft\u0131r\u0131lm\u0131\u015f transfer fiyatland\u0131rmas\u0131 mekanizmas\u0131ndan yararlanabilecek.<\/p>\n<p>Tutar B kapsam\u0131nda \u00f6ng\u00f6r\u00fclen de\u011fi\u015fikliklerin, OECD Transfer Fiyatland\u0131rmas\u0131 Rehberi&#8217;ne dahil edilmesini \u00f6ng\u00f6ren <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=RVQwaDVMZS9XQlRPamdyenpKT2NQT21Fd3pOQzd5cDhMNWptMU1MZlFqWjFTdHJhbVZkZVNnYk9CWmg4ZnRyVTFxamRKQXNxZU9rRTRFdXBadXlOaTIvTnRETy9ack5aYlh6UGJxT0ZtWU83ejhMUjJDSDAzRnIvQUQzTHRtUjJnZnRTa2dSd09QLzA5OEhQaHZjdU5BN1kvd1pUL1E1TQ==&amp;rh=ff00e3fc60bdca74b3139673624ab2406a6d0838__;!!Hj9Y_P0nvg!VLvd7ZoT1ba8BM7vSiB3fEFXJ4c6FqZ7bKbWUFZqRbAbuzEpzNeSuwfVR7qak0wiULlZhDFKXDSAbAlXNIthtXejWw$\"><strong>S\u00fctun 1 \u2013 Tutar B Raporu<\/strong><\/a>, 19 \u015eubat 2024 tarihinde OECD&#8217;nin internet sitesinde yay\u0131mlanm\u0131\u015ft\u0131. S\u00f6z konusu Rapor&#8217;da, Tutar B uygulamas\u0131n\u0131n 1 Ocak 2025 itibariyle hayata ge\u00e7irilmesi \u00f6ng\u00f6r\u00fcl\u00fcyordu.<\/p>\n<p>S\u00fctun 1 \u2013 Tutar B Raporu&#8217;nun yay\u0131mlanmas\u0131n\u0131 takiben Kapsay\u0131c\u0131 \u00c7er\u00e7eve taraf\u0131ndan, 17 Haziran 2024 tarihinde Tutar B kapsam\u0131na giren \u00fclkelerle ilgili a\u00e7\u0131klamalar; 26 Eyl\u00fcl 2024 tarihinde ise Tutar B uygulamas\u0131na y\u00f6nelik Model Yetkili Makam Anla\u015fmas\u0131 yay\u0131mlanm\u0131\u015ft\u0131.<\/p>\n<p>Son olarak, 19 \u015eubat 2024 tarihli Rapor&#8217;un, daha sonra ger\u00e7ekle\u015fen t\u00fcm geli\u015fmeleri de i\u00e7erecek \u015fekilde g\u00fcncellenen <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=RVQwaDVMZS9XQlRPamdyenpKT2NQT21Fd3pOQzd5cDhMNWptMU1MZlFqWjFTdHJhbVZkZVNnYk9CWmg4ZnRyVTFxamRKQXNxZU9rRTRFdXBadXlOaTVjejJpdnQrMW9hd0JUckxSSEJyOWJmVjY4ejZ2VkwwQzY5SlBFaUdzSU9SWE90Tm1vOUg0OE1JRGZuRkI0QTVqR1YrdXZMcjA1Lw==&amp;rh=ff00e3fc60bdca74b3139673624ab2406a6d0838__;!!Hj9Y_P0nvg!VLvd7ZoT1ba8BM7vSiB3fEFXJ4c6FqZ7bKbWUFZqRbAbuzEpzNeSuwfVR7qak0wiULlZhDFKXDSAbAlXNIt7bevv5g$\"><strong>S\u00fctun 1 \u2013 Tutar B Konsolide Rapor<\/strong><\/a> 24 \u015eubat 2025 tarihinde yay\u0131mland\u0131.<\/p>\n<p><strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Taraf\u0131ndan Yap\u0131lan Duyuru Tutar B i\u00e7in Ne Anlama Geliyor?<\/strong><\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, yay\u0131mlad\u0131\u011f\u0131 duyuru ile \u00e7ok uluslu i\u015fletmelerin T\u00fcrkiye&#8217;de faaliyette bulunan distrib\u00fct\u00f6rleri, sat\u0131\u015f acenteleri ve komisyoncular\u0131 bak\u0131m\u0131ndan S\u00fctun 1 \u2013 Tutar B&#8217;nin uygulanmayaca\u011f\u0131n\u0131 a\u00e7\u0131klad\u0131. Dolay\u0131s\u0131yla \u00e7ok uluslu i\u015fletmelerin T\u00fcrkiye&#8217;de faaliyette bulunan distrib\u00fct\u00f6rleri, sat\u0131\u015f acenteleri ve komisyoncular\u0131 i\u00e7in halihaz\u0131rda y\u00fcr\u00fcrl\u00fckte olan transfer fiyatland\u0131rmas\u0131 d\u00fczenlemeleri ile OECD Transfer Fiyatland\u0131rmas\u0131 Rehberi esas al\u0131nmaya devam edecek.<\/p>\n<p>Bununla birlikte, T\u00fcrkiye merkezli \u00e7ok uluslu i\u015fletmelerin, Tutar B kapsam\u0131na giren yurt d\u0131\u015f\u0131 distrib\u00fct\u00f6rleri, sat\u0131\u015f acenteleri ve komisyoncular\u0131 bak\u0131m\u0131ndan, faaliyet g\u00f6sterilen \u00fclkenin yakla\u015f\u0131m\u0131na g\u00f6re Tutar B uygulamas\u0131 s\u00f6z konusu olabilecek.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan duyuruya istinaden, \u00e7ok uluslu i\u015fletmelerin T\u00fcrkiye&#8217;de faaliyet g\u00f6steren distrib\u00fct\u00f6rleri, sat\u0131\u015f acenteleri ve komisyoncular\u0131 bak\u0131m\u0131ndan S\u00fctun 1 \u2013 Tutar B uygulanmayacak ve mevcut transfer fiyatland\u0131rmas\u0131 uygulamalar\u0131na devam edilecek. Bununla birlikte, T\u00fcrkiye merkezli \u00e7ok uluslu i\u015fletmelerin di\u011fer \u00fclkelerdeki S\u00fctun 1 \u2013 Tutar B uygulamalar\u0131na y\u00f6nelik geli\u015fmeleri takip etmeleri ve bu geli\u015fmeleri dikkate alarak transfer fiyatland\u0131rmas\u0131 uygulamalar\u0131na y\u00f6n vermeleri \u00f6nem arz ediyor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 7 Mart 2025 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, T\u00fcrkiye&#8217;de faaliyette bulunan distrib\u00fct\u00f6r, sat\u0131\u015f acentesi ve komisyoncular\u0131n i\u015flemlerine S\u00fctun 1 [&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-28701","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>T\u00fcrkiye&#039;de Faaliyette Bulunan Distrib\u00fct\u00f6r, Sat\u0131\u015f Acentesi ve Komisyoncular\u0131n \u0130\u015flemlerine S\u00fctun 1 \u2013 Tutar B Uygulanmayacak<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 7 Mart 2025 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, T\u00fcrkiye&#039;de faaliyette bulunan distrib\u00fct\u00f6r, sat\u0131\u015f acentesi ve komisyoncular\u0131n 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