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ARTICLE · 24 JULY 2019

Uluslararasi Kazançlarda Vergi Planlamasi (Update)

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Vergi planlaması, çifte vergilendirmeyi önleme anlaşmaları ve bu yollarla elde edilebilecek avantajlar bu makalenin konusunu oluşturmaktadır.

TurkeyTax
Nazali Attorneys
Nazali Attorneys
Kidemli Vergi Danişmani
Kidemli Vergi Danişmani
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ÖZET

Şirketler maliyetlerinin önemli bir kısmını oluşturan vergi yükünü azaltmak amacıyla vergi planlaması adı altında maliyet azaltma arayışlarına girebilmektedir. Ülkeler arasında imzalanan anlaşmalar ve protokoller ile şirketlerin faaliyet gösterdiği ülke mevzuatlarında yer alan istisna mekanizmaları şirketlere bazı avantajlar sunmakta olup, bu avantajlar vergi planlamasının temelini oluşturmaktadır.

Vergi planlaması, çifte vergilendirmeyi önleme anlaşmaları ve bu yollarla elde edilebilecek avantajlar bu makalenin konusunu oluşturmaktadır.

Anahtar Kelimeler: Vergi Planlaması, Çifte Vergilendirmeyi Önleme Anlaşması, Temettü Geliri

GİRİŞ

Günümüzde her ülkenin en temel ve en önemli gelir kaynağı vergidir. Ülkeler bu gelir kaynaklarını artırmak amacıyla hem kayıt dışı ekonomi ile mücadele etmekte hem de dünyada yaşanan değişimlere uyum sağlamak amacıyla vergi mevzuatlarını sürekli olarak güncellemektedir. Öte yandan, yıllar içerisinde ülkelerin vergi

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