{"id":59484,"date":"2025-07-10T12:00:00","date_gmt":"2025-07-10T09:00:00","guid":{"rendered":"https:\/\/ambylegal.by\/news\/suspension-of-double-tax-treaty-provisions\/"},"modified":"2025-07-10T12:00:00","modified_gmt":"2025-07-10T09:00:00","slug":"suspension-of-double-tax-treaty-provisions","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/","title":{"rendered":"\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 H\u00fck\u00fcmlerinin Ask\u0131ya Al\u0131nmas\u0131"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Hangi_CVOA_Hukumleri_Askiya_Alindi_ve_Hangileri_Uygulanmaya_Devam_Ediyor\" >Hangi \u00c7V\u00d6A H\u00fck\u00fcmleri Ask\u0131ya Al\u0131nd\u0131 ve Hangileri Uygulanmaya Devam Ediyor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Temettu_Faiz_ve_Varlik_Satislari_Icin_Yabancilar_Uzerindeki_Vergi_Yuku_Nasil_Degisiyor\" >Temett\u00fc, Faiz ve Varl\u0131k Sat\u0131\u015flar\u0131 \u0130\u00e7in Yabanc\u0131lar \u00dczerindeki Vergi Y\u00fck\u00fc Nas\u0131l De\u011fi\u015fiyor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Uluslararasi_Odemelerde_ve_Vergi_Planlamasinda_Hangi_Riskler_Ortaya_Cikiyor\" >Uluslararas\u0131 \u00d6demelerde ve Vergi Planlamas\u0131nda Hangi Riskler Ortaya \u00c7\u0131k\u0131yor?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Ne_yapilabilir\" >Ne yap\u0131labilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Maliyetleri_En_Aza_Indirmenin_ve_Isletme_Sonuclarini_Telafi_Etmenin_Olasi_Yollari\" >Maliyetleri En Aza \u0130ndirmenin ve \u0130\u015fletme Sonu\u00e7lar\u0131n\u0131 Telafi Etmenin Olas\u0131 Yollar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Sonuc\" >Sonu\u00e7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/#Bize_Ulasin\" >Bize Ula\u015f\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Belarus, aralar\u0131nda \u00e7o\u011fu AB \u00fclkesinin, Birle\u015fik Krall\u0131k&#8217;\u0131n ve Amerika Birle\u015fik Devletleri&#8217;nin de bulundu\u011fu 27 yabanc\u0131 devletle yap\u0131lan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n (\u00c7V\u00d6A) kilit maddelerinin uygulanmas\u0131n\u0131 ask\u0131ya alm\u0131\u015ft\u0131r. \u00d6zellikle temett\u00fcler, faizler ve hisse senetleri ve paylar gibi m\u00fclklerin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen gelirlerin vergilendirilmesine ili\u015fkin h\u00fck\u00fcmler ask\u0131ya al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ayn\u0131 zamanda Belarus Vergi Kanunu, &#8220;dost olmayan&#8221; yarg\u0131 b\u00f6lgelerinde yerle\u015fik olmayan ki\u015filerin Belarus&#8217;ta elde etti\u011fi temett\u00fclere uygulanan vergi oran\u0131n\u0131 \u00f6nceki %15&#8217;ten %25&#8217;e \u00e7\u0131karm\u0131\u015ft\u0131r. B\u00f6ylece Belarus vergi kurallar\u0131, \u00f6zellikle k\u00e2r da\u011f\u0131t\u0131mlar\u0131 ve bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerine ili\u015fkin \u00f6demeler bak\u0131m\u0131ndan yabanc\u0131lar i\u00e7in \u00f6nemli \u00f6l\u00e7\u00fcde daha kat\u0131 h\u00e2le gelmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Resmi temsilciler, bu k\u0131s\u0131tlamalar\u0131n yapt\u0131r\u0131mlara misilleme \u00f6nlemleri olarak getirildi\u011fini ve kabul edilmelerine yol a\u00e7an ko\u015fullar de\u011fi\u015fmedi\u011fi s\u00fcrece 31 Aral\u0131k 2026 tarihine kadar y\u00fcr\u00fcrl\u00fckte kalacak \u015fekilde tasarland\u0131\u011f\u0131n\u0131 vurgulamaktad\u0131r. Ayn\u0131 zamanda telif haklar\u0131, hizmet sunumu ve yurt d\u0131\u015f\u0131nda halihaz\u0131rda \u00f6denen vergiler i\u00e7in mahsuplara ili\u015fkin \u00c7V\u00d6A h\u00fck\u00fcmleri y\u00fcr\u00fcrl\u00fckte kalmaktad\u0131r. Bununla birlikte, bir dizi \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131, bu t\u00fcr iptalin s\u00fcresi belirtilmeksizin feshedilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durum Belaruslu ve yabanc\u0131 \u015firketler i\u00e7in yeni bir ger\u00e7eklik yaratmaktad\u0131r: \u00f6nceki s\u00f6zle\u015fmesel vergi garantileri k\u0131smen ge\u00e7erlili\u011fini yitirmekte ve bu durum karlar\u0131n transferinde, faiz \u00f6denmesinde ve varl\u0131klar\u0131n transferinde ek vergi y\u00fckleriyle sonu\u00e7lanabilmektedir. Buna tepki olarak baz\u0131 yabanc\u0131 devletler kendi topraklar\u0131ndaki ilgili anla\u015fmalar\u0131n uygulanmas\u0131n\u0131 halihaz\u0131rda ask\u0131ya alm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu makalede \u015funlar\u0131 inceleyece\u011fiz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hangi \u00c7V\u00d6A h\u00fck\u00fcmlerinin ask\u0131ya al\u0131nd\u0131\u011f\u0131 ve hangilerinin uygulanmaya devam etti\u011fi<\/li>\n\n\n\n<li>Temett\u00fc ve faiz \u00f6denirken ve varl\u0131k sat\u0131l\u0131rken yabanc\u0131lar \u00fczerindeki vergi y\u00fck\u00fcn\u00fcn nas\u0131l de\u011fi\u015fece\u011fi<\/li>\n\n\n\n<li>Yurt d\u0131\u015f\u0131ndan gelir elde edilirken uluslararas\u0131 \u00f6demelerde ve vergi planlamas\u0131nda hangi risklerin ortaya \u00e7\u0131kt\u0131\u011f\u0131<\/li>\n\n\n\n<li>Maliyetleri en aza indirmenin ve i\u015fletme sonu\u00e7lar\u0131n\u0131 telafi etmenin olas\u0131 yollar\u0131<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_CVOA_Hukumleri_Askiya_Alindi_ve_Hangileri_Uygulanmaya_Devam_Ediyor\"><\/span><strong>Hangi \u00c7V\u00d6A H\u00fck\u00fcmleri Ask\u0131ya Al\u0131nd\u0131 ve Hangileri Uygulanmaya Devam Ediyor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;Dost olmayan&#8221; olarak tan\u0131nan bir dizi devletle yap\u0131lan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n (\u00c7V\u00d6A) belirli h\u00fck\u00fcmlerinin uygulanmas\u0131 1 Haziran 2024 itibar\u0131yla Belarus taraf\u0131ndan ge\u00e7ici olarak ask\u0131ya al\u0131nm\u0131\u015ft\u0131r. Bu karar t\u00fcm AB devletleri, ABD, Kanada, Birle\u015fik Krall\u0131k, Norve\u00e7, \u0130svi\u00e7re ve di\u011ferleri dahil olmak \u00fczere 27 \u00fclkeyi etkilemektedir. Ask\u0131ya alma i\u015flemi 31 Aral\u0131k 2026 tarihine kadar olan bir s\u00fcre i\u00e7in getirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A\u015fa\u011f\u0131daki h\u00fck\u00fcmler ask\u0131ya al\u0131nm\u0131\u015ft\u0131r:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Madde 10 &#8220;Temett\u00fcler&#8221;<\/strong> <br>\u0130ndirimli temett\u00fc vergisi oran\u0131 (kat\u0131l\u0131m pay\u0131na ba\u011fl\u0131 olarak genellikle %5 ila %15 aras\u0131nda) art\u0131k uygulanmamaktad\u0131r. Bunun yerine Belarus Cumhuriyeti Vergi Kanunu&#8217;nda belirlenen i\u00e7 hukuk oran\u0131, dost olmayan devletlerde yerle\u015fik ki\u015filer i\u00e7in %25 olarak uygulanmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Madde 11 &#8220;Faiz&#8221;<\/strong> <br>Bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fcklerinden elde edilen faiz gelirlerine uygulanan indirimli vergi oranlar\u0131 ask\u0131ya al\u0131nm\u0131\u015ft\u0131r. Aksi i\u00e7 mevzuatta \u00f6ng\u00f6r\u00fclmedik\u00e7e bu \u00f6demeler art\u0131k %25 oran\u0131nda vergilendirilmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Madde 13 &#8220;Malvarl\u0131\u011f\u0131n\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen gelir&#8221;<\/strong> <br>Hisse senetleri, \u015firket paylar\u0131, ta\u015f\u0131nmazlar ve di\u011fer malvarl\u0131\u011f\u0131 unsurlar\u0131 sat\u0131ld\u0131\u011f\u0131nda, kaynak \u00fclkede vergilendirmeyi s\u0131n\u0131rlayan h\u00fck\u00fcm art\u0131k uygulanmamaktad\u0131r. Belarus bu t\u00fcr gelirleri kendi mevzuat\u0131na g\u00f6re vergilendirme hakk\u0131na sahiptir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6zetle, kilit pasif gelirler (temett\u00fcler, faizler, sermaye kazan\u00e7lar\u0131) i\u00e7in vergi haklar\u0131n\u0131n iki devlet aras\u0131nda da\u011f\u0131l\u0131m\u0131n\u0131 ilgilendiren \u00c7V\u00d6A h\u00fck\u00fcmleri ask\u0131ya al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Uygulanmaya devam eden \u00c7V\u00d6A h\u00fck\u00fcmleri:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Madde 12 &#8220;Telif Haklar\u0131 (Royalties)&#8221;<\/strong> <br>Telif haklar\u0131n\u0131n vergilendirilmesine ili\u015fkin h\u00fck\u00fcmler y\u00fcr\u00fcrl\u00fckte kalmaktad\u0131r. \u00d6nceki indirimli oranlar (genellikle %0 ila %10 aras\u0131nda) uygulanmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Madde 14 &#8220;Ba\u011f\u0131ml\u0131 ki\u015fisel hizmetler&#8221;<\/strong> <strong>ve Madde 15<\/strong> <strong>&#8220;Ba\u011f\u0131ms\u0131z ki\u015fisel hizmetler&#8221;<\/strong><br>S\u0131n\u0131r \u00f6tesi hizmet sunumundan ve ger\u00e7ek ki\u015filerin faaliyetlerinden elde edilen gelirlerin vergilendirilmesi \u00c7V\u00d6A h\u00fck\u00fcmleriyle d\u00fczenlenmeye devam etmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Madde 23 &#8220;\u00c7ifte vergilendirmenin \u00f6nlenmesi&#8221;<\/strong> <br>Yurt d\u0131\u015f\u0131nda \u00f6denen vergilerin mahsup edilmesine ili\u015fkin mekanizma (yabanc\u0131 vergi mahsubu) y\u00fcr\u00fcrl\u00fckte kalmaktad\u0131r. Belaruslu m\u00fckellefler, verginin kesildi\u011fini belgelemeleri h\u00e2linde yurt d\u0131\u015f\u0131nda \u00f6denen vergiyi mahsup etmeye devam edebilirler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vergi mukimli\u011fi tan\u0131mlar\u0131 ve uyu\u015fmazl\u0131k \u00e7\u00f6z\u00fcm mekanizmalar\u0131.<\/strong> Vergi mukimli\u011finin belirlenmesine, bilgi de\u011fi\u015fimi prosed\u00fcrlerine ve vergi makamlar\u0131 aras\u0131ndaki uyu\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\u00fcne ili\u015fkin h\u00fck\u00fcmler ask\u0131ya al\u0131nmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dolay\u0131s\u0131yla ask\u0131ya alma, anla\u015fmalar\u0131n tamamen feshedildi\u011fi anlam\u0131na gelmez. Temett\u00fc ve faiz yoluyla s\u0131n\u0131r \u00f6tesi sermaye aktar\u0131m\u0131n\u0131 s\u0131n\u0131rlar; ancak lisans \u00f6demelerine, hizmet \u00f6demelerine ve yurt d\u0131\u015f\u0131nda \u00f6denen vergilerin mahsubuna ili\u015fkin h\u00fck\u00fcmleri y\u00fcr\u00fcrl\u00fckte b\u0131rak\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-2.png\" alt=\"\" class=\"wp-image-9420\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-2.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-2-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/07\/businesswoman-working-desk-office-using-calculator-laptop-with-pen-calculate-2-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temettu_Faiz_ve_Varlik_Satislari_Icin_Yabancilar_Uzerindeki_Vergi_Yuku_Nasil_Degisiyor\"><\/span><strong>Temett\u00fc, Faiz ve Varl\u0131k Sat\u0131\u015flar\u0131 \u0130\u00e7in Yabanc\u0131lar \u00dczerindeki Vergi Y\u00fck\u00fc Nas\u0131l De\u011fi\u015fiyor?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kilit \u00c7V\u00d6A h\u00fck\u00fcmlerinin ask\u0131ya al\u0131nmas\u0131ndan sonra, Belarus&#8217;tan gelir elde eden yabanc\u0131 \u015firketler ve bireyler \u00fczerindeki potansiyel vergi y\u00fck\u00fc \u00f6nemli \u00f6l\u00e7\u00fcde artm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Temett\u00fc \u00f6demeleri<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Daha \u00f6nceleri \u00c7V\u00d6A&#8217;lar y\u00fcr\u00fcrl\u00fckteyken, yabanc\u0131 bir kat\u0131l\u0131mc\u0131ya (\u00f6rne\u011fin bir ana \u015firkete) \u00f6denen temett\u00fcler \u00fczerindeki vergi oran\u0131 tipik olarak %5 ile %15 aras\u0131nda de\u011fi\u015fiyordu. Baz\u0131 durumlarda, kat\u0131l\u0131m pay\u0131 belirli bir e\u015fi\u011fi (genellikle %25 ve \u00fczeri) a\u015farsa oran %5&#8217;e hatta %0&#8217;a d\u00fc\u015f\u00fcr\u00fclebiliyordu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1 Haziran 2024 tarihinden bu yana temett\u00fc vergilendirmesini d\u00fczenleyen \u00c7V\u00d6A h\u00fck\u00fcmleri ask\u0131ya al\u0131nm\u0131\u015f ve i\u00e7 mevzuat h\u00fck\u00fcmleri y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dost olmayan \u00fclkelerin sakinleri i\u00e7in temett\u00fc bi\u00e7imindeki gelirler \u00fczerindeki vergi oran\u0131, kat\u0131l\u0131m pay\u0131n\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne ve m\u00fclkiyet ko\u015fullar\u0131na bak\u0131lmaks\u0131z\u0131n %25&#8217;tir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00f6ylece s\u0131n\u0131r \u00f6tesi \u00f6demeler \u00fczerindeki y\u00fck iki kat\u0131na veya daha fazlas\u0131na \u00e7\u0131km\u0131\u015f olup bu durum \u00f6zellikle ge\u00e7mi\u015fte m\u00fclkiyet yap\u0131lar\u0131n\u0131 AB \u00fczerinden optimize eden \u015firketler i\u00e7in son derece hassast\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Krediler ve di\u011fer bor\u00e7 y\u00fck\u00fcml\u00fcl\u00fckleri \u00fczerindeki faizler<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Daha \u00f6nce yerle\u015fik olmayan ki\u015filer lehine kulland\u0131r\u0131lan krediler, bor\u00e7lanmalar ve bor\u00e7lanma ara\u00e7lar\u0131ndan elde edilen faiz gelirleri de indirimli oranlarla, genellikle %5-10 aras\u0131nda ve bazen s\u0131f\u0131r oranla (\u00f6rne\u011fin grup i\u00e7i kredilerde) vergilendiriliyordu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eimdi, ask\u0131ya al\u0131nan \u00c7V\u00d6A h\u00fck\u00fcmlerinin ko\u015fullar\u0131 alt\u0131nda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Faiz al\u0131c\u0131s\u0131 dost olmayan bir devletin sakini ise, herhangi bir istisna olmaks\u0131z\u0131n faiz \u00fczerindeki vergi oran\u0131 %25&#8217;tir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durum, s\u00f6z konusu yarg\u0131 b\u00f6lgeleri \u00fczerinden yurt d\u0131\u015f\u0131ndan sa\u011flanan grup i\u00e7i finansman\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde daha az avantajl\u0131 h\u00e2le getirmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Hisse senetlerinin, paylar\u0131n ve di\u011fer varl\u0131klar\u0131n sat\u0131\u015f\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Daha \u00f6nce \u00c7V\u00d6A h\u00fck\u00fcmleri, yabanc\u0131 bir ki\u015fi \u00fclke i\u00e7inde bulunan varl\u0131klar\u0131 satt\u0131\u011f\u0131nda, \u00f6zellikle i\u015flem Belarus d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirildi\u011finde, Belarus&#8217;un vergilendirme yetkisini \u00e7o\u011fu zaman s\u0131n\u0131rland\u0131r\u0131yordu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eimdi, \u00c7V\u00d6A&#8217;lar\u0131n 13. maddesinin ask\u0131ya al\u0131nmas\u0131yla birlikte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Al\u0131c\u0131 veya sat\u0131c\u0131 dost olmayan bir \u00fclkede yerle\u015fik olmayan ki\u015fi ise Belarus; hisse senetleri, \u015firket paylar\u0131 ve Belarus \u015firketlerine dolayl\u0131 ortakl\u0131k d\u00e2hil olmak \u00fczere varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen geliri vergilendirme hakk\u0131na sahiptir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durum, varl\u0131klar\u0131n sat\u0131\u015f\u0131 i\u00e7in yabanc\u0131 yap\u0131lar aras\u0131ndaki i\u015flemlerin, m\u00fclk\u00fcn t\u00fcr\u00fcne ve m\u00fclkiyet bi\u00e7imine ba\u011fl\u0131 olarak gelir \u00fczerinden %12 oran\u0131nda veya ba\u015fka bir oranda vergiye tabi tutulabilece\u011fi anlam\u0131na gelir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu ko\u015fullarda kurumsal yap\u0131n\u0131n zaman\u0131nda g\u00f6zden ge\u00e7irilmesi, alternatif yarg\u0131 b\u00f6lgelerinin ve yeniden yap\u0131lanma, i\u015flevlerin devri ya da finansal ak\u0131\u015flar\u0131n de\u011fi\u015ftirilmesi d\u00e2hil olas\u0131 optimizasyon yollar\u0131n\u0131n incelenmesi kritik \u00f6nem ta\u015f\u0131maktad\u0131r. Bu konular, s\u0131n\u0131r \u00f6tesi vergilendirme ve gerekli belgelerin haz\u0131rlanmas\u0131 hakk\u0131nda dan\u0131\u015fmanl\u0131k sunabilecek deneyimli avukatlar\u0131n deste\u011fiyle ele al\u0131nabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uluslararasi_Odemelerde_ve_Vergi_Planlamasinda_Hangi_Riskler_Ortaya_Cikiyor\"><\/span><strong>Uluslararas\u0131 \u00d6demelerde ve Vergi Planlamas\u0131nda Hangi Riskler Ortaya \u00c7\u0131k\u0131yor?&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kilit \u00c7V\u00d6A h\u00fck\u00fcmlerinin ask\u0131ya al\u0131nmas\u0131, yurt d\u0131\u015f\u0131ndan gelir elde eden Belaruslu \u015firketler ve bireysel giri\u015fimciler i\u00e7in s\u0131n\u0131r \u00f6tesi uzla\u015fmalar\u0131n ve vergi planlamas\u0131n\u0131n ko\u015fullar\u0131n\u0131 de\u011fi\u015ftirmi\u015ftir. Ba\u015fl\u0131ca riskleri inceleyelim:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. \u00c7ifte vergilendirme riski<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7V\u00d6A h\u00fck\u00fcmleri uygulanmad\u0131\u011f\u0131nda, ayn\u0131 gelirin hem kaynak \u00fclkede (\u00f6rne\u011fin AB veya ABD) hem de Belarus&#8217;ta, hesaba al\u0131nd\u0131\u011f\u0131nda veya vergi matrah\u0131 hesaplan\u0131rken, vergilendirilme olas\u0131l\u0131\u011f\u0131 artar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6demeyi yapan \u00fclke Belarus&#8217;ta uygulanan mahsup sistemini tan\u0131maz veya \u00c7V\u00d6A h\u00fck\u00fcmlerini uygulamay\u0131 reddederse, Belarus&#8217;ta yerle\u015fik bir ki\u015fi fiilen ayn\u0131 vergi i\u00e7in iki kez \u00f6deme yapabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Vergi indirimlerinin ve mahsuplar\u0131n\u0131n uygulanmas\u0131 \u00fczerindeki k\u0131s\u0131tlamalar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yurt d\u0131\u015f\u0131nda vergi \u00f6dendi\u011fini do\u011frulayan belgeler sunulsa bile Belarus vergi makamlar\u0131 mahsup talebini reddedebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00dclkeler aras\u0131nda resmi olarak tan\u0131nan bir anla\u015fma yoksa<\/li>\n\n\n\n<li>Belgelerin bi\u00e7imi ve i\u00e7eri\u011fi Belarus mevzuat\u0131 gerekliliklerine uymuyorsa<\/li>\n\n\n\n<li>Kar\u015f\u0131 taraf, offshore b\u00f6lgeler veya dost olmayan devletler listesinde yer alan bir yarg\u0131 b\u00f6lgesindense<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durum mali riskleri art\u0131r\u0131r ve muhasebe ile hukuk hizmetleri \u00fczerinde bir y\u00fck olu\u015fturur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. D\u00f6viz i\u015flemleri ve vergi denetimlerinde k\u0131s\u0131tlamalar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 kar\u015f\u0131 taraflardan gelen transferler, bankalar\u0131n ve denetim makamlar\u0131n\u0131n incelemesine giderek daha s\u0131k tak\u0131lmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ayr\u0131nt\u0131l\u0131 gerek\u00e7e sa\u011flanana kadar i\u015flemler ask\u0131ya al\u0131nabilir<\/li>\n\n\n\n<li>Vergi makamlar\u0131 s\u00f6zle\u015fmeleri, faturalar\u0131, yaz\u0131\u015fmalar\u0131 ve hizmetin fiilen sunuldu\u011funu g\u00f6steren kan\u0131tlar\u0131 talep edebilir.<\/li>\n\n\n\n<li>Kar\u015f\u0131 taraf\u0131n ger\u00e7ek bir ticari faaliyeti bulunup bulunmad\u0131\u011f\u0131 (substance) denetlenebilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eeffaf bir yap\u0131n\u0131n ve gerekli haz\u0131rl\u0131\u011f\u0131n bulunmamas\u0131, gelirin dayanaks\u0131z veya \u015f\u00fcpheli kabul edilmesine yol a\u00e7abilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Vergi planlamas\u0131 ve i\u015f yap\u0131land\u0131rmas\u0131ndaki sorunlar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hollanda, K\u0131br\u0131s, L\u00fcksemburg, Litvanya ve di\u011fer AB \u00fclkelerinde holding \u015firketleri kullan\u0131larak kurulan, ge\u00e7mi\u015fte yayg\u0131n olan optimizasyon modelleri art\u0131k vergi avantaj\u0131 sa\u011flamamaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00c7o\u011fu durumda temett\u00fc ve faiz \u00fczerindeki vergi oran\u0131 yap\u0131dan ba\u011f\u0131ms\u0131z olarak %25&#8217;tir<\/li>\n\n\n\n<li>Vergi mukimli\u011fi ve y\u00f6netim organ\u0131n\u0131n fiilen bulundu\u011fu yer, yap\u0131lar\u0131n me\u015fruiyetinin de\u011ferlendirilmesinde temel \u00f6l\u00e7\u00fctler h\u00e2line gelmi\u015ftir.<\/li>\n\n\n\n<li>Grup i\u00e7i i\u015flemlere ili\u015fkin indirimler ve transfer fiyatland\u0131rmas\u0131 \u00fczerindeki k\u0131s\u0131tlamalar uygulanmaktad\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle, hukuki ve finansal merkezler d\u00e2hil olmak \u00fczere \u015firketler grubundaki mevcut i\u015fleyi\u015f modellerinin tamam\u0131 g\u00f6zden ge\u00e7irilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ne_yapilabilir\"><\/span><strong>Ne yap\u0131labilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Yeni ko\u015fullarda Belaruslu \u015firketler ve bireysel giri\u015fimciler i\u00e7in a\u015fa\u011f\u0131dakiler son derece \u00f6nemlidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yabanc\u0131 ekonomik i\u015flemlerin hukuki ve vergi denetimlerini ger\u00e7ekle\u015ftirmek<\/li>\n\n\n\n<li>Gelirin elde edildi\u011fi \u00fclkeyi ve anla\u015fma h\u00fck\u00fcmlerinin uygulanma olas\u0131l\u0131\u011f\u0131n\u0131 analiz etmek<\/li>\n\n\n\n<li>Yap\u0131n\u0131n ekonomik fizibilitesi i\u00e7in gerek\u00e7e haz\u0131rlamak<\/li>\n\n\n\n<li>Yeni ko\u015fullar\u0131 dikkate alarak ki\u015fiye \u00f6zel vergi mahsubu ve optimizasyon modelleri geli\u015ftirmek<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c7V\u00d6A uygulamas\u0131n\u0131n \u00f6zelliklerini anlamak i\u00e7in uluslararas\u0131 vergilendirme ve d\u00f6viz kontrol\u00fc konusunda uzmanla\u015fm\u0131\u015f deneyimli avukatlar\u0131m\u0131zdan dan\u0131\u015fmanl\u0131k alman\u0131z\u0131 tavsiye ederiz.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta \u015eirketler Hukuku Avukatlar\u0131<\/div>\r\n    <div class=\"bcta__snippet\">\u0130\u015finizi korumak ve b\u00fcy\u00fctmek i\u00e7in Belarus&#8217;taki \u015firketiniz veya t\u00fczel ki\u015fili\u011finiz i\u00e7in \u015firketler hukuku alan\u0131nda hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maliyetleri_En_Aza_Indirmenin_ve_Isletme_Sonuclarini_Telafi_Etmenin_Olasi_Yollari\"><\/span><strong>Maliyetleri En Aza \u0130ndirmenin ve \u0130\u015fletme Sonu\u00e7lar\u0131n\u0131 Telafi Etmenin Olas\u0131 Yollar\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir dizi devletle \u00c7V\u00d6A h\u00fck\u00fcmlerinin ask\u0131ya al\u0131nmas\u0131, Belarus i\u015f d\u00fcnyas\u0131 i\u00e7in artan vergi oranlar\u0131, indirimlerin s\u0131n\u0131rland\u0131r\u0131lmas\u0131 ve mali ve d\u00f6viz risklerinin y\u00fckselmesiyle yeni bir vergi ortam\u0131 yaratm\u0131\u015ft\u0131r. Bununla birlikte, sonu\u00e7lar\u0131 hafifletmenin ve vergi y\u00fck\u00fcn\u00fc optimize etmenin do\u011frudan ve dolayl\u0131 yollar\u0131 vard\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Kurumsal yap\u0131n\u0131n de\u011ferlendirilmesi ve g\u00f6zden ge\u00e7irilmesi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130lk ad\u0131m mevcut i\u015f yap\u0131s\u0131n\u0131n ayr\u0131nt\u0131l\u0131 bir analizidir. \u015eunlar\u0131 analiz edin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maliklerin ve ba\u011fl\u0131 \u015firketlerin kay\u0131tl\u0131 oldu\u011fu \u00fclkeler<\/li>\n\n\n\n<li>Fonlar\u0131n hareket g\u00fczerg\u00e2hlar\u0131 (temett\u00fcler, faizler, \u00fccretler)<\/li>\n\n\n\n<li>\u015eirketler grubu i\u00e7indeki hesapla\u015fmalar\u0131n \u00f6zellikleri<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Baz\u0131 durumlarda y\u00f6netim \u015firketinin veya holdingin, \u00c7V\u00d6A&#8217;lar\u0131n y\u00fcr\u00fcrl\u00fckte oldu\u011fu bir yarg\u0131 b\u00f6lgesine ta\u015f\u0131nmas\u0131 uygun olabilir. Bu, anla\u015fmalardan kaynaklanan baz\u0131 avantajlar\u0131n korunmas\u0131n\u0131 sa\u011flayabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. \u00d6demelerin y\u00f6n\u00fcn\u00fc veya bi\u00e7imini de\u011fi\u015ftirmek<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art\u0131r\u0131lm\u0131\u015f oranlarda vergilendirilen temett\u00fcler ve faizler yerine \u015firketler \u015funlar\u0131 yapabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lisans \u00f6demeleri kullanmak (ekonomik olarak gerekliyse)<\/li>\n\n\n\n<li>Grup i\u00e7i hizmetler i\u00e7in fiyatland\u0131rma politikas\u0131n\u0131 g\u00f6zden ge\u00e7irmek<\/li>\n\n\n\n<li>S\u00f6zle\u015fme yapma, alt y\u00fcklenici kullanma, kiralama ve di\u011fer modeller arac\u0131l\u0131\u011f\u0131yla gider yap\u0131s\u0131n\u0131 optimize etmek<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu t\u00fcr eylemlerin gerek\u00e7elendirilmesi ve mevzuat gereklilikleri ile transfer fiyatland\u0131rmas\u0131 ilkelerine uymas\u0131 \u00f6nemlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Fiili i\u015f faaliyetlerine odaklanmak<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 kar\u015f\u0131 taraflar, Belarus \u015firketinin a\u015fa\u011f\u0131daki niteliklere sahip oldu\u011funu kan\u0131tlamal\u0131d\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek ekonomik faaliyet y\u00fcr\u00fctmesi<\/li>\n\n\n\n<li>\u00c7al\u0131\u015fanlar\u0131n\u0131n, ofisinin ve ekipman\u0131n\u0131n bulunmas\u0131<\/li>\n\n\n\n<li>Yaln\u0131zca vergi optimizasyonu amac\u0131yla de\u011fil, ekonomik ama\u00e7larla faaliyet g\u00f6stermesi<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu husus, \u00f6zellikle bankalarla \u00e7al\u0131\u015f\u0131rken ve vergi incelemelerinde \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. \u00dc\u00e7\u00fcnc\u00fc \u00fclkelerle yap\u0131lan anla\u015fmalar\u0131 kullanmak<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bir\u00e7ok \u00c7V\u00d6A ask\u0131ya al\u0131nm\u0131\u015f olsa da \u00c7in, BAE, Ermenistan, Kazakistan, T\u00fcrkiye, \u00d6zbekistan ve di\u011fer \u00fclkelerle yap\u0131lanlar d\u00e2hil baz\u0131 anla\u015fmalar y\u00fcr\u00fcrl\u00fcktedir. Fiil\u00ee varl\u0131k bulunmas\u0131 ve i\u015flem g\u00fcvenli\u011fi gerekliliklerine uyulmas\u0131 ko\u015fuluyla, baz\u0131 durumlarda holdingin veya s\u00f6zle\u015fme modelinin bu \u00fclkeler \u00fczerinden yeniden yap\u0131land\u0131r\u0131lmas\u0131 uygun olabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. Belirli i\u015flevlerin veya projelerin ba\u015fka \u00fclkelere ta\u015f\u0131nmas\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketler; geli\u015ftirme, sat\u0131\u015f, pazarlama ve proje y\u00f6netimi gibi belirli i\u015flevleri daha elveri\u015fli vergi ortam\u0131na sahip yarg\u0131 b\u00f6lgelerine ta\u015f\u0131may\u0131 de\u011ferlendirebilir. Buna \u00e7al\u0131\u015fanlar\u0131n k\u0131smen ta\u015f\u0131nmas\u0131, hesapla\u015fma para biriminin de\u011fi\u015ftirilmesi ve fikri m\u00fclkiyet haklar\u0131n\u0131n yeniden tescil edilmesi e\u015flik edebilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. Hukuki ve vergi kontrol\u00fcn\u00fc g\u00fc\u00e7lendirmek<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eunlar tavsiye edilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00fczenli olarak vergi incelemeleri yapmak<\/li>\n\n\n\n<li>T\u00fcm d\u0131\u015f ticaret s\u00f6zle\u015fmelerini dikkatle d\u00fczenlemek<\/li>\n\n\n\n<li>Her bir yap\u0131 i\u00e7in ekonomik gerek\u00e7eyi ve ticari amac\u0131 belgelemek<\/li>\n\n\n\n<li>B\u00fcy\u00fck \u00f6demeler yaparken uluslararas\u0131 vergi ve d\u00f6viz kontrol\u00fc alan\u0131nda uzmanla\u015fm\u0131\u015f avukatlardan destek almak<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sonuc\"><\/span><strong>Sonu\u00e7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir dizi devletle yap\u0131lan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n h\u00fck\u00fcmlerinin ask\u0131ya al\u0131nmas\u0131, Belarus i\u015fletmelerinin vergi y\u00fck\u00fcn\u00fc ve s\u0131n\u0131r \u00f6tesi faaliyetlerini \u00f6nemli \u00f6l\u00e7\u00fcde etkilemi\u015ftir. Bu etki \u00f6zellikle temett\u00fc ve faiz \u00f6demelerinde, varl\u0131k sat\u0131\u015f\u0131ndan gelir elde edilmesinde ve yurt d\u0131\u015f\u0131ndan gelir al\u0131nmas\u0131nda belirgindir; bu son durumda \u00e7ifte vergilendirme olas\u0131l\u0131\u011f\u0131 ve mali riskler artm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu ko\u015fullarda \u015firketlerin ve giri\u015fimcilerin hem kurumsal yap\u0131lar\u0131n\u0131 hem de uluslararas\u0131 hesapla\u015fmalara ve vergi planlamas\u0131na yakla\u015f\u0131mlar\u0131n\u0131 g\u00f6zden ge\u00e7irmeleri gerekir. Evrensel bir \u00e7\u00f6z\u00fcm yoktur; her durum ayr\u0131 ayr\u0131 analiz edilmeli ve ko\u015fullara g\u00f6re uyarlanmal\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AMBY Legal avukatlar\u0131 riskleri de\u011ferlendirmeye, en uygun \u00e7al\u0131\u015fma modelini olu\u015fturmaya, kay\u0131plar\u0131 en aza indirmeye ve i\u015fletmelere hukuki g\u00fcvence sa\u011flamaya haz\u0131rd\u0131r. G\u00fcn\u00fcm\u00fcz ko\u015fullar\u0131nda uluslararas\u0131 vergi d\u00fczenlemeleri konusunda g\u00fcncel uzmanl\u0131\u011fa ve derin bir bilgi birikimine sahibiz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AMBY Legal ekibi \u015funlar\u0131 sunar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mevcut anla\u015fmalar\u0131n ve kurumsal yap\u0131n\u0131n kapsaml\u0131 bi\u00e7imde incelenmesi<\/li>\n\n\n\n<li>\u015eirkete \u00f6zel vergi optimizasyon stratejileri<\/li>\n\n\n\n<li>Uluslararas\u0131 i\u015flemler ve yeniden yap\u0131land\u0131rma i\u00e7in hukuki destek<\/li>\n\n\n\n<li>\u00c7V\u00d6A&#8217;lar\u0131n ge\u00e7erlili\u011fini korudu\u011fu yarg\u0131 \u00e7evreleriyle \u00e7al\u0131\u015fma konusunda rehberlik<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bize_Ulasin\"><\/span><strong>Bize Ula\u015f\u0131n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n h\u00fck\u00fcmlerinin ask\u0131ya al\u0131nmas\u0131yla ilgili sorular\u0131n\u0131z varsa, size&nbsp;<a href=\"https:\/\/ambylegal.by\/tr\/contact-us-en\/\">yard\u0131mc\u0131 olmaktan<\/a> memnuniyet duyar\u0131z! Uzun y\u0131llara dayanan deneyimimiz, \u00e7\u0131karlar\u0131n\u0131z\u0131 temsil edecek bir avukat se\u00e7menize yard\u0131mc\u0131 olacakt\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp, Viber, Telegram);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belarus, aralar\u0131nda \u00e7o\u011fu AB \u00fclkesinin, Birle\u015fik Krall\u0131k&#8217;\u0131n ve Amerika Birle\u015fik Devletleri&#8217;nin de bulundu\u011fu 27 yabanc\u0131 devletle yap\u0131lan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n (\u00c7V\u00d6A) kilit maddelerinin uygulanmas\u0131n\u0131 ask\u0131ya alm\u0131\u015ft\u0131r. \u00d6zellikle temett\u00fcler, faizler ve hisse senetleri ve paylar gibi m\u00fclklerin elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen gelirlerin vergilendirilmesine ili\u015fkin h\u00fck\u00fcmler ask\u0131ya al\u0131nm\u0131\u015ft\u0131r. Ayn\u0131 zamanda Belarus Vergi Kanunu, &#8220;dost olmayan&#8221; yarg\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 H\u00fck\u00fcmlerinin Ask\u0131ya Al\u0131nmas\u0131 - Amby Legal<\/title>\n<meta name=\"description\" content=\"Hangi \u00c7V\u00d6A h\u00fck\u00fcmlerinin ge\u00e7erli oldu\u011funu, yabanc\u0131lar i\u00e7in vergi de\u011fi\u015fikliklerini, \u00f6deme risklerini ve uluslararas\u0131 vergi maliyetlerini azaltma yollar\u0131n\u0131 \u00f6\u011frenin.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ambylegal.by\/tr\/news\/suspension-of-double-tax-treaty-provisions\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 H\u00fck\u00fcmlerinin Ask\u0131ya Al\u0131nmas\u0131 - 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