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ARTICLE · 15 JULY 2021

Komisyonda Bekleyen Sözleşme

NAZALI Attorney Partnership
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Sonucu ne olursa olsun, nihai şekle bir an önce karar verilerek, yapılacak yeni yatırımlarda özel sektörün önünü görebilmesine imkân tanınması gerekmektedir.

TurkeyTax
Abdullah Kilinç
Abdullah Kilinç
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ÖZET

Haziran 2017 tarihinde imzalanan “Matrah Aşındırma ve Kâr Aktarımını Önleyici Vergi Antlaşmalarını  Konu Edinen Çok Taraflı Konvansiyonu”nuna yürürlük kazandıran kanun teklifi hâlen TBMM  Komisyonu'nda beklemekte olup bu durum, teklifin akıbeti konusunda önemli bir merak uyandırmaktadır.  Özellikle halihazırdaki yatırımlar üzerinde önemli maliyet etkileri olabilecek düzenlemeler içeren Sözleşme,  kamu ve özel sektör arasında önemli lobi faaliyetlerine sahne olmaktadır. Sonucu ne olursa olsun, nihai şekle  bir an önce karar verilerek, yapılacak yeni yatırımlarda özel sektörün önünü görebilmesine imkân tanınması  gerekmektedir. Keza en kötü çözüm bile çözümsüzlüğe yeğdir. Yazımızda özel sektör tarafından azami önem  atfedilen Sözleşme'nin 5. maddesindeki Türkiye'nin tutumu ve bu tutumun değiştirilmek istenmesi halinde,  kanun yapma aşamalarına göre iç hukukumuzda değerlendirilebilecek yöntemlere değinilmiştir.

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