{"id":2362,"date":"2022-05-19T23:49:45","date_gmt":"2022-05-19T23:49:45","guid":{"rendered":"https:\/\/privacyworld.net\/?p=2362"},"modified":"2025-09-30T11:02:23","modified_gmt":"2025-09-30T11:02:23","slug":"tax-news-anti-avoidance-a-go-go","status":"publish","type":"post","link":"https:\/\/www.privacyworld.net\/tr\/tax-news-anti-avoidance-a-go-go\/","title":{"rendered":"Vergi haberleri: Ka\u00e7\u0131nma Kar\u015f\u0131t\u0131 Harekete Ge\u00e7iyor\u2026"},"content":{"rendered":"

Ka\u00e7\u0131nma Kar\u015f\u0131t\u0131 Bir Harekete Ge\u00e7me\u2026<\/h1>\n

\"Jersey\"Ge\u00e7en haftan\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc KDV belgeleri i\u015fgal etti. Bu nedenle, odak noktas\u0131 bu haftaki planda ka\u00e7\u0131nma \u00f6nleme giri\u015fimlerine kayd\u0131. Beklendi\u011fi gibi, odak noktas\u0131 OECD'dir. Ayr\u0131ca, kamuoyu onu \u0130ki S\u00fctunlu \u00e7\u00f6z\u00fcm konusundaki duru\u015fuyla \u00f6ne \u00e7\u0131kar\u0131yor. Bunun nedeni, ekonomik dijitalle\u015fme nedeniyle vergi zorluklar\u0131n\u0131n kabul edilmesidir.<\/p>\n

Birinci s\u00fctunun A Miktar\u0131 alt\u0131ndaki kapsama ili\u015fkin i\u00e7 mevzuat i\u00e7in taslak model kural toplu g\u00f6r\u00fc\u015fler beklemektedir. Yeni a\u00e7\u0131klanan isti\u015fare 20 Nisan'a kadar sab\u0131rla bekliyor. Kapsam kurallar\u0131 grubu kurmay\u0131 hedefliyor. \u00d6yle ki, A Tutar\u0131 yaln\u0131zca karl\u0131 kurulu\u015flar i\u00e7in ge\u00e7erlidir. OECD'ye g\u00f6re, taslak kurallar nicel bir uygulama gerektiriyor. M\u00fckellef bu sayede kapsam i\u00e7inde kal\u0131r.<\/p>\n

Daha sonra, bir \u0130ngiliz vergi dairesi olan HM Revenue and Customs bir plan yapt\u0131. Vergiden ka\u00e7\u0131nman\u0131n ve onu destekleyenlerin ard\u0131ndaki stratejinin tan\u0131mlanmas\u0131yd\u0131. Ayr\u0131ca, HMRC vergi m\u00fckelleflerini uyard\u0131. Hisse senedi programlar\u0131na kat\u0131lan bireyler, b\u00fcy\u00fck vergi faturalar\u0131ndan ka\u00e7\u0131nmak i\u00e7in an\u0131nda geri \u00e7ekilmelidir.<\/p>\n

Vergi Ka\u00e7\u0131\u015f Stratejilerinin Arkas\u0131ndaki Ger\u00e7ek<\/h2>\n

HRMC'nin Kar\u015f\u0131 Ka\u00e7\u0131nma Direkt\u00f6r\u00fc, bas\u0131nla tart\u0131\u015f\u0131lan detaylar\u0131 a\u00e7\u0131klad\u0131. Entrikac\u0131lar, fikri vergiden ka\u00e7man\u0131n veya daha az \u00f6demenin kolay bir yolu olarak tasvir ediyor. Ancak pazarlamac\u0131n\u0131n iddias\u0131n\u0131n aksine ger\u00e7ek hayatta i\u015fler ayn\u0131 \u015fekilde y\u00fcr\u00fcmez. Hedeflenen ki\u015fi genellikle kendisini a\u011f\u0131r bir vergi faturas\u0131yla bulur.<\/p>\n

Genel olarak strateji, Ulusal asgari \u00fccretin y\u00fckleniciye \u00f6denmesini i\u00e7erir. Kalan \u00fccreti gelir vergisinden kurtulmak i\u00e7in bor\u00e7 olarak g\u00f6steriyorlar.<\/p>\n

HMRC, vergi m\u00fckelleflerini bilin\u00e7lendirmek i\u00e7in bu planlar\u0131n ayr\u0131nt\u0131lar\u0131n\u0131 yay\u0131nlad\u0131. Ama\u00e7, onlara onlardan uzakla\u015fma veya onlardan \u00e7\u0131kma \u015fans\u0131 vermektir. HMRC, listeyi d\u00fczenli olarak g\u00fcncellemeyi ama\u00e7lamaktad\u0131r. Di\u011fer vergiden ka\u00e7\u0131nma programlar\u0131n\u0131n ve destekleyicilerinin ayr\u0131nt\u0131lar\u0131 hakk\u0131nda bir duyuru yer al\u0131r. bu Jersey H\u00fck\u00fcmeti<\/a> OECD'nin giri\u015fimine ili\u015fkin plan\u0131 yay\u0131mlad\u0131.<\/p>\n

OECD Politika Belgesi<\/h2>\n

\"OECD<\/h2>\n

H\u00fck\u00fcmet bir politika belgesi yay\u0131nlad\u0131, \u201cOECD<\/a> S\u00fctun 1 ve 2 \u2014 Vergi Politikas\u0131 D\u00fc\u015f\u00fcnceleri. Devletin i\u015f i\u00e7in \u00e7ekici bir merkez olarak kalmas\u0131n\u0131 sa\u011flamak i\u00e7in gerekli de\u011fi\u015fiklikleri vurgular.<\/p>\n

De\u011fi\u015fiklikler i\u015fletmeleri \u00f6nemli \u00f6l\u00e7\u00fcde etkileyebilir. \u0130ki s\u00fctunlu plan\u0131n uygulanmas\u0131, Birinci S\u00fctun i\u00e7in 20 milyar Euro gelir toplayan kurulu\u015flar\u0131 etkiler. 750 Avro'dan fazla geliri olanlar i\u00e7in ikinci s\u00fctun ge\u00e7erlidir.<\/p>\n

Makale, GloBE kurallar\u0131n\u0131n uygulanmas\u0131n\u0131 tavsiye etti. Dolay\u0131s\u0131yla, kapsam i\u00e7i GloBE \u00e7emberi alt\u0131ndaki kurulu\u015flar i\u00e7in 15% minimum yerel vergi. Operasyonel \u015firketlere kolayl\u0131k sa\u011flar.<\/p>\n

Jersey, GloBE'nin uygulanmas\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcrse, bu 1 Ocak 2024'ten \u00f6nce olmayabilir. Son olarak, yerel kurumlar vergisi rejimi GloBE \u00e7evresi d\u0131\u015f\u0131ndaki i\u015fletmeleri etkilemeyecektir.<\/p>","protected":false},"excerpt":{"rendered":"

Anti-Avoidance a Go-Go… VAT documents occupied a major portion of the previous week. Hence, the focus shifted toward anti-avoidance initiatives in this week\u2019s plan. As anticipated, the point of focus is the OECD. Furthermore, the public highlights it for its stance on the Two Pillar solution. The reason is the acknowledgment of tax challenges because […]<\/p>\n","protected":false},"author":209,"featured_media":2394,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","footnotes":""},"categories":[1],"tags":[18,20,19,17],"class_list":["post-2362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-category-2","tag-globe","tag-jersey","tag-oecd","tag-tax-scheme","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/posts\/2362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/users\/209"}],"replies":[{"embeddable":true,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/comments?post=2362"}],"version-history":[{"count":7,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/posts\/2362\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/posts\/2362\/revisions\/2397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/media\/2394"}],"wp:attachment":[{"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/media?parent=2362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/categories?post=2362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.privacyworld.net\/tr\/wp-json\/wp\/v2\/tags?post=2362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}