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ARTICLE · 11 JANUARY 2019

Kontrol edilen yabancı kurum düzenlemesindeki açmaz

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Vergi literatürümüze 5520 sayılı Kurumlar Vergisi Kanunu ile birlikte giren Kontrol Edilen Yabancı Kurum düzenlemesi genel hatlarıyla bir vergi güvenlik müessesesi olarak karşımıza çıkmaktadır.

TurkeyTax
Anıl Ecevit
Anıl Ecevit
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ÖZET

Vergi literatürümüze 5520 sayılı Kurumlar Vergisi Kanunu ("KVK") ile birlikte giren Kontrol Edilen Yabancı Kurum ("KYK") düzenlemesi genel hatlarıyla bir vergi güvenlik müessesesi olarak karşımıza çıkmaktadır. Yazımızda konunun teorik boyutundan ziyade, ticari hayat içerisinde özellikle yurtdışında yatırım ve operasyonu olan firmalar için akla gelebilecek soruları ve bunlara ilişkin yorumlarımızı özetlemeye çalıştık.

Anahtar Kelimeler: Kontrol Edilen Yabancı Kurum, Çifte Vergilendirmeyi Önleme Anlaşması, Kar Payı, Temettü Gelirleri, İstisna.

I. KYK NEDİR?

KYK genel hatlarıyla, hasılatının %25'i veya fazlası pasif nitelikli (kira, lisans, kar payı, faiz, vb) olan, kar payı veya oy hakkına doğrudan veya dolaylı olarak en az %50 oranında sahip olunan ve ticari bilanço karı üzerinden %10'dan daha düşük oranda vergi yükü taşıyan yurtdışı iştirakler olarak tanımlanabilir.

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