{"id":11353,"date":"2017-11-27T06:19:20","date_gmt":"2017-11-27T06:19:20","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=11353"},"modified":"2017-11-27T06:19:20","modified_gmt":"2017-11-27T06:19:20","slug":"bkk-201710969-vergi-konularinda-karsilikli-idari-yardimlasma-sozlesmesinin-ilisik-cekince-ve-beyanlarla-birlikte-onaylanmasi-hakkinda-karar","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2017\/11\/bkk-201710969-vergi-konularinda-karsilikli-idari-yardimlasma-sozlesmesinin-ilisik-cekince-ve-beyanlarla-birlikte-onaylanmasi-hakkinda-karar\/","title":{"rendered":"BKK 2017\/10969 Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesinin \u0130li\u015fik \u00c7ekince ve Beyanlarla Birlikte Onaylanmas\u0131 Hakk\u0131nda Karar"},"content":{"rendered":"

\"\"<\/a>Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma 26 Kas\u0131m 2017 Tarihli Resmi Gazete Say\u0131:\u00a030252 Karar Say\u0131s\u0131: 2017\/10969 T\u00fcrkiye Cumhuriyeti ad\u0131na 3 Kas…<\/p>\n

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BKK 2017\/10969 Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesinin \u0130li\u015fik \u00c7ekince ve Beyanlarla Birlikte Onaylanmas\u0131 Hakk\u0131nda Karar<\/strong><\/p>\n

\n

Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma<\/strong><\/p>\n

26 Kas\u0131m 2017 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030252<\/p>\n

Karar Say\u0131s\u0131: 2017\/10969<\/strong><\/p>\n

T\u00fcrkiye Cumhuriyeti ad\u0131na 3 Kas\u0131m 2011 tarihinde imzalanan ve 3\/5\/2017 tarihli ve\u00a07018 say\u0131l\u0131 Kanunla<\/a><\/strong>onaylanmas\u0131 uygun bulunan ekli \u201cVergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesi\u201dnin ili\u015fik \u00e7ekince ve beyanlarla birlikte onaylanmas\u0131; D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131n\u0131n 29\/6\/2017 tarihli ve 12565691 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 31\/5\/1963 tarihli ve 244 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 30\/10\/2017 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

VERG\u0130 KONULARINDA KAR\u015eILIKLI \u0130DAR\u0130 YARDIMLA\u015eMA S\u00d6ZLE\u015eMES\u0130<\/strong><\/p>\n

Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesinde de\u011fi\u015fiklik yapan ve 1 Haziran 2011 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren Protokol h\u00fck\u00fcmleri ile de\u011fi\u015ftirilen metin.
\nBa\u015flang\u0131\u00e7<\/p>\n

Avrupa Konseyi \u00fcye Devletleri ile Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma Te\u015fkilat\u0131 (OECD) \u00fcye \u00fclkeleri olan bu S\u00f6zle\u015fmenin imzac\u0131lar\u0131,<\/p>\n

Ki\u015fi, sermaye, mal ve hizmetlerin uluslararas\u0131 dola\u015f\u0131mdaki art\u0131\u015f\u0131n\u0131n \u2013 kendi i\u00e7inde son derece faydal\u0131 olsa da \u2013 vergi kay\u0131p ve ka\u00e7a\u011f\u0131 olas\u0131l\u0131\u011f\u0131n\u0131 art\u0131rd\u0131\u011f\u0131n\u0131 ve dolay\u0131s\u0131yla vergi otoriteleri aras\u0131nda artan bir i\u015fbirli\u011fini gerektirdi\u011fini g\u00f6z \u00f6n\u00fcnde bulundurarak;<\/p>\n

Vergi kay\u0131p ve ka\u00e7a\u011f\u0131 ile m\u00fccadele amac\u0131yla son y\u0131llarda uluslararas\u0131 d\u00fczeyde ger\u00e7ekle\u015ftirilen ikili veya \u00e7ok tarafl\u0131 \u00e7e\u015fitli \u00e7abalan memnuniyetle kar\u015f\u0131layarak;<\/p>\n

M\u00fckellef haklar\u0131n\u0131n yeterli d\u00fczeyde korunmas\u0131n\u0131n sa\u011flanmas\u0131n\u0131 da dikkate alarak, her t\u00fcrdeki vergiye ili\u015fkin konularda her \u00e7e\u015fit idari yard\u0131m\u0131n geli\u015ftirilmesi i\u00e7in Devletler aras\u0131nda uyumlu bir \u00e7aban\u0131n gerekli oldu\u011funu g\u00f6z \u00f6n\u00fcnde bulundurarak;<\/p>\n

Uluslararas\u0131 i\u015fbirli\u011finin, vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin do\u011fru bir \u015fekilde belirlenmesinin kolayla\u015ft\u0131rmas\u0131nda ve m\u00fckellef haklannm g\u00fcvence alt\u0131na al\u0131nmas\u0131 konusunda \u00f6nemli bir rol oynayabilece\u011finin bilincinde olarak;<\/p>\n

Herkesin uygun bir yasal prosed\u00fcr uyar\u0131nca belirlenmi\u015f hak ve y\u00fck\u00fcml\u00fcl\u00fcklere sahip olmas\u0131n\u0131 \u00f6ng\u00f6ren temel ilkelerin, t\u00fcm Devletlerde vergisel konulara uygulanmas\u0131n\u0131n kabul edilmesi gerekti\u011fini ve Devletlerin, ayr\u0131mc\u0131l\u0131k ve \u00e7ifte vergilendirmeye kar\u015f\u0131 uygun bir koruma da dahil olmak \u00fczere, m\u00fckelleflerin me\u015fru \u00e7\u0131karlar\u0131n\u0131 korumak i\u00e7in \u00e7aba g\u00f6stermesi gerekti\u011fini g\u00f6z \u00f6n\u00fcnde bulundurarak;<\/p>\n

Devletlerin, bilgi gizlili\u011finin korunmas\u0131 gereklili\u011fini dikkate almak ve ki\u015fisel veri ak\u0131\u015f\u0131 ve mahremiyetin korunmas\u0131 hakk\u0131ndaki uluslararas\u0131 ara\u00e7lar\u0131 da hesaba katmak suretiyle, bilgi tedarik etmesi veya \u00f6nlem almas\u0131 gerekti\u011fine inanarak;<\/p>\n

Yeni bir i\u015fbirli\u011fi ortam\u0131n\u0131n ortaya \u00e7\u0131kt\u0131\u011f\u0131m ve \u00e7ok say\u0131da Devlete bu yeni i\u015fbirli\u011fi ortam\u0131ndan faydalanma imkan\u0131 sa\u011flamak ve ayn\u0131 zamanda vergi alan\u0131ndaki i\u015fbirli\u011finin en y\u00fcksek uluslararas\u0131 standard\u0131n\u0131 uygulamak i\u00e7in \u00e7ok) tarafl\u0131 bir enstr\u00fcman olu\u015fturulmas\u0131n\u0131n arzu edilir oldu\u011funu dikkate alarak;<\/p>\n

Vergi konular\u0131nda kar\u015f\u0131l\u0131kl\u0131 bir idari yard\u0131mla\u015fma s\u00f6zle\u015fmesi akdetmek arzusuyla,
\nA\u015fa\u011f\u0131daki \u015fekilde anla\u015fmaya varm\u0131\u015flard\u0131r:<\/p>\n

B\u00f6l\u00fcm I \u2013 S\u00f6zle\u015fmenin Kapsam\u0131<\/strong><\/p>\n

Madde 1 \u2013 S\u00f6zle\u015fmenin Amac\u0131 ve Kapsanan Ki\u015filer<\/strong><\/p>\n

1. Taraflar, IV, B\u00f6l\u00fcm\u00fcn h\u00fck\u00fcmleri sakl\u0131 kalmak \u00fczere, vergi konular\u0131nda birbirlerine idari yard\u0131m sa\u011flayacaklard\u0131r. Bu t\u00fcr bir yard\u0131m, uygun olmas\u0131 durumunda, yarg\u0131 organlar\u0131 taraf\u0131ndan al\u0131nan \u00f6nlemleri de i\u00e7erebilir.<\/p>\n

2. Bu t\u00fcr bir idari yard\u0131m:<\/p>\n

a. e\u015f zamanl\u0131 vergi incelemeleri ve yurt d\u0131\u015f\u0131 vergi incelemelerine kat\u0131l\u0131m da dahil olmak \u00fczere, bilgi de\u011fi\u015fimini;<\/p>\n

b. koruma \u00f6nlemleri de dahil olmak \u00fczere, tahsilatta yard\u0131mla\u015fmay\u0131; ve<\/p>\n

c. belgelerin tebli\u011f edilmesini i\u00e7erecektir.<\/p>\n

3. Bir Taraf, S\u00f6zle\u015fmeden etkilenen ki\u015fi ister Taraflardan birinin isterse ba\u015fka bir Devletin mukimi veya vatanda\u015f\u0131 olsun, idari yard\u0131m sa\u011flayacakt\u0131r.<\/p>\n

Madde 2 \u2013 Kapsanan Vergiler<\/strong><\/p>\n

1. Bu S\u00f6zle\u015fme;<\/p>\n

a, bir Taraf ad\u0131na al\u0131nan a\u015fa\u011f\u0131daki vergilere:<\/p>\n

i. gelir veya kazan\u00e7lar \u00fczerinden alman vergiler,<\/p>\n

ii. gelir veya kazan\u00e7lar \u00fczerinden alman vergilerden ayn olarak, sermaye de\u011fer art\u0131\u015f kazan\u00e7lar\u0131 \u00fczerinden al\u0131nan vergiler,<\/p>\n

iii. net servet \u00fczerinden al\u0131nan vergiler, ile<\/p>\n

b. a\u015fa\u011f\u0131daki vergilere:<\/p>\n

i. bir Taraf\u0131n politik alt b\u00f6l\u00fcmleri veya mahalli idareleri ad\u0131na gelir, kazan\u00e7, sermaye de\u011fer art\u0131\u015f kazanc\u0131 veya net servet \u00fczerinden alman vergiler,<\/p>\n

ii. genel y\u00f6netime veya kamu hukukuna g\u00f6re kurulmu\u015f sosyal g\u00fcvenlik kurumlar\u0131na \u00f6denecek zorunlu sosyal g\u00fcvenlik primleri, ve\u2026<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma 26 Kas\u0131m 2017 Tarihli Resmi Gazete Say\u0131:\u00a030252 Karar Say\u0131s\u0131: 2017\/10969 T\u00fcrkiye Cumhuriyeti ad\u0131na 3 Kas…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-11353","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=11353"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11353\/revisions"}],"predecessor-version":[{"id":11354,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/11353\/revisions\/11354"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=11353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=11353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=11353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}