Yapay Zeka Hızlı Bakış & Çıkarımlar
AI InsightAgreements and arrangements such as the OECD model convention, FATCA implementation, double tax prevention agreements and the European Union Mutual Assistance Directive are the basis for achieving this goal.
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Özet
Tasarruf sahibi ülke ve şirketlerin fonlarından, sermaye akımlarından pay almak isteyen ülkeler, bu süreçte haksız rekabet işlemleri ile söz konusu pazardan faydalanmak için yeni vergisel düzenlemeler yapmaya başlamışlardır. Bu kapsamda kaynak ülkeler haksız vergi rekabeti, vergi kaçakçılığı, çifte vergiyi önleme, matrah aşındırması gibi kavramlar ile karşı karşıya kalmaya başlamışlardır. Zararlı vergi rekabetine zemin oluşturan bu süreçleri önlemek adına birçok ülke farklı tedbirler almak ve mevzuatlarında farklı düzenlemeler geliştirmek durumunda kalmışlardır. Bunlardan birisi de KEYKK (Kontrol Edilen Yabancı Kurum Kazancı) kavramı olarak şekillenmiş olup, bu kurumun çalışma temelini “uluslararası bilgi değişim” uygulaması oluşturmaktadır. Hızla hareket eden uluslararası sermaye ve yatırımlarda farkındalığı arttırmak adına uluslararası bilgi değişimi haksız vergi rekabetinin önüne KEYKK uygulamaları ile geçilebileceği düşünülmektedir. Bu makalenin temel amacı, KEYKK’nın Türkiye ve Dünyadaki yasal kapsamı hakkında bilgi vermek, zararlı vergi rekabetinin önüne geçebilecek bir müessese olan KEYKK’nın etkin ve verimli çalışabilmesi için uluslararası bilgi değişiminin önemine dikkat çekmektir. Makalede OECD model konvansiyonu, FATCA uygulaması, çifte vergiyi önleme anlaşmaları ve Avrupa Birliği Karşılıklı Yardımlaşma Direktifi gibi anlaşma ve düzenlemeler söz konusu amacın gerçekleştirilmesine dayanak olacak etmenlerdir. Countries that want to take a share from the funds and capital flows of the saving countries and companies have started to make tax arrangements in order to get a share from the market in question with their unfair competition. In this context, the source countries have started to face concepts such as unfair tax competition, tax evasion, double tax prevention, tax base abrasion. Many countries have had to develop important tax institutions in order to prevent processes that underpin harmful tax competition. One of these was the concept of KEYKK (Controlled Foreign Institution Gain) and the foundation of this institution is based on the application of “information exchange”. In order to raise awareness in rapidly moving international capital and investments, international information exchange can prevent unfair tax competition with KEYKK practices. The main purpose of this article is KEYKK’s Turkey and in the world to provide information about the legal scope of the KEYKK’s is an institution that can prevent the harmful tax competition in the international exchange of information in order to operate effectively and efficiently is to draw attention to the importance. Agreements and arrangements such as the OECD model convention, FATCA implementation, double tax prevention agreements and the European Union Mutual Assistance Directive are the basis for achieving this goal.
Abstract
Countries that want to take a share from the funds and capital flows of the saving countries and companies have started to make tax arrangements in order to get a share from the market in question with their unfair competition. In this context, the source countries have started to face concepts such as unfair tax competition, tax evasion, double tax prevention, tax base abrasion. Many countries have had to develop important tax institutions in order to prevent processes that underpin harmful tax competition. One of these was the concept of KEYKK (Controlled Foreign Institution Gain) and the foundation of this institution is based on the application of “information exchange”. In order to raise awareness in rapidly moving international capital and investments, international information exchange can prevent unfair tax competition with KEYKK practices. The main purpose of this article is KEYKK’s Turkey and in the world to provide information about the legal scope of the KEYKK’s is an institution that can prevent the harmful tax competition in the international exchange of information in order to operate effectively and efficiently is to draw attention to the importance. Agreements and arrangements such as the OECD model convention, FATCA implementation, double tax prevention agreements and the European Union Mutual Assistance Directive are the basis for achieving this goal.