Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Dar M\u00fckellefiyette \u0130\u015fyerinin Tespiti ile \u0130lgili Olarak Haz\u0131rlanan 26 S\u0131ra No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri Yay\u0131nland\u0131.<\/p>\n
8\/2\/2013 tarih ve 26 S\u0131ra No.lu Kurumlar Vergisi Kanunu Sirk\u00fclerinde; Yurtd\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n, T\u00fcrkiye\u2019de yetkilendirilmi\u015f tam m\u00fckellef kurumlarla yapm\u0131\u015f olduklar\u0131 arac\u0131l\u0131k s\u00f6zle\u015fmelerine istinaden \u0130MKB ve VOB\u2019da ger\u00e7ekle\u015ftirdikleri al\u0131m-sat\u0131m i\u015flemleri s\u0131ras\u0131nda, teknoloji \u015firketlerinden, arac\u0131 kurumlardan veya borsalardan al\u0131nan e\u015f yerle\u015fim (colocation) hizmetleri nedeniyle kulland\u0131klar\u0131 sunucular\u0131n, yurtd\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan \u201ci\u015fyeri\u201d olarak de\u011ferlendirilmeyece\u011fine ili\u015fkin a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n
5520 SAYILI KURUMLAR VERG\u0130S\u0130 KANUNU S\u0130RK\u00dcLER\u0130\/26<\/p>\n
Konusu: Dar m\u00fckellefiyette i\u015fyerinin tespiti hakk\u0131nda.<\/strong><\/p>\n Tarihi: 08\/02\/2013<\/p>\n Say\u0131s\u0131: KVK-26\/2013-1 \/ \u0130\u015fyeri – 1<\/p>\n 1. Giri\u015f<\/strong><\/p>\n Ba\u015fkanl\u0131\u011f\u0131m\u0131za yans\u0131yan olaylardan, \u0130stanbul Menkul K\u0131ymetler Borsas\u0131 (\u0130MKB) ve \u0130zmir Vadeli \u0130\u015flem ve Opsiyon Borsas\u0131 (VOB)’nda hisse senedi al\u0131m-sat\u0131m ve VOB i\u015flemleri yapan kurumsal yat\u0131r\u0131mc\u0131lar\u0131n h\u0131zl\u0131 al\u0131m-sat\u0131m emirleri verebilmek maksad\u0131yla borsalara en yak\u0131n veri merkezlerinde bilgisayar ve network alt yap\u0131lar\u0131n\u0131 konu\u015fland\u0131rmaya ba\u015flad\u0131klar\u0131, teknoloji \u015firketleri veya arac\u0131 kurumlar taraf\u0131ndan verilen ve yak\u0131n yerle\u015fim (proximity services) olarak adland\u0131r\u0131lan hizmetler sayesinde, bilgisayar sistemlerinin h\u0131z\u0131n\u0131 ve mesafeyi baz alan yeni strateji, algoritma ve y\u00fcksek frekansl\u0131 i\u015flem y\u00f6ntemlerinin (high frequency trading) geli\u015ftirilmeye ba\u015flanm\u0131\u015f oldu\u011fu, y\u00fcksek frekansl\u0131 i\u015flem y\u00f6nteminin yayg\u0131nla\u015fmas\u0131 sonras\u0131nda, borsalar\u0131n rekabet g\u00fc\u00e7lerini koruyabilmek ve emir iletiminin daha h\u0131zl\u0131 ger\u00e7ekle\u015ftirilebilmesini teminen, kendi lokasyonlar\u0131nda e\u015f yerle\u015fim (colocation) hizmeti vermeye ba\u015flad\u0131klar\u0131, teknoloji \u015firketleri, arac\u0131 kurumlar veya borsalar taraf\u0131ndan konu\u015fland\u0131r\u0131lan s\u00f6z konusu sistemler \u00fczerinden ger\u00e7ekle\u015ftirilen i\u015flemlerin yetkili arac\u0131 kurumlar\u0131n kodlar\u0131 ile yap\u0131ld\u0131\u011f\u0131, s\u00f6z konusu hizmetin, yat\u0131r\u0131mc\u0131lar\u0131n \u00e7ok daha y\u00fcksek h\u0131zda ve hacimde i\u015flem ger\u00e7ekle\u015ftirebilmesine imkan sa\u011flad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f olup, T\u00fcrkiye’de bulunan sunucular (serverlar) \u00fczerinden verilen s\u00f6z konusu e\u015f yerle\u015fim hizmetleri nedeniyle yurtd\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan T\u00fcrkiye’de i\u015fyeri olu\u015fup olu\u015fmad\u0131\u011f\u0131 hakk\u0131ndaki a\u00e7\u0131klamalar bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n 2. Yasal D\u00fczenleme<\/strong><\/p>\n 213 say\u0131l\u0131 Vergi Usul Kanununun 156 nc\u0131 maddesinde “\u0130\u015fyeri” tan\u0131mlanm\u0131\u015f olup, 193 say\u0131l\u0131 Gelir Vergisi Kanununun “\u0130\u015fyeri ve daimi temsilci” ba\u015fl\u0131kl\u0131 8 inci maddesinde ise i\u015fyerinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re tayin olunaca\u011f\u0131 belirtilerek “daimi temsilci” kavram\u0131na ili\u015fkin d\u00fczenlemelere yer verilmi\u015ftir.<\/p>\n 3. Sonu\u00e7<\/strong><\/p>\n Yurtd\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n, T\u00fcrkiye’de yetkilendirilmi\u015f tam m\u00fckellef kurumlarla yapm\u0131\u015f olduklar\u0131 arac\u0131l\u0131k s\u00f6zle\u015fmelerine istinaden \u0130MKB ve VOB’da ger\u00e7ekle\u015ftirdikleri al\u0131m-sat\u0131m i\u015flemleri s\u0131ras\u0131nda, teknoloji \u015firketlerinden, arac\u0131 kurumlardan veya borsalardan al\u0131nan e\u015f yerle\u015fim (colocation) hizmetleri nedeniyle kulland\u0131klar\u0131 sunucular, yurtd\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan “i\u015fyeri” olarak de\u011ferlendirilmeyecektir.<\/p>\n Duyurulur.<\/p>\n MAL\u0130YE BAKANLI\u011eI \/\u00a0Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/p>\n","protected":false},"excerpt":{"rendered":" Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan Dar M\u00fckellefiyette \u0130\u015fyerinin Tespiti ile \u0130lgili Olarak Haz\u0131rlanan 26 S\u0131ra No.lu Kurumlar Vergisi Kanunu Sirk\u00fcleri Yay\u0131nland\u0131. 8\/2\/2013 tarih ve 26 S\u0131ra No.lu Kurumlar Vergisi Kanunu Sirk\u00fclerinde; Yurtd\u0131\u015f\u0131nda yerle\u015fik yabanc\u0131 yat\u0131r\u0131mc\u0131lar\u0131n, T\u00fcrkiye\u2019de yetkilendirilmi\u015f tam m\u00fckellef kurumlarla yapm\u0131\u015f olduklar\u0131 arac\u0131l\u0131k s\u00f6zle\u015fmelerine istinaden \u0130MKB ve VOB\u2019da ger\u00e7ekle\u015ftirdikleri al\u0131m-sat\u0131m i\u015flemleri s\u0131ras\u0131nda, teknoloji \u015firketlerinden, arac\u0131 kurumlardan …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353],"tags":[397,39,400,398,399,162,216],"class_list":["post-790","post","type-post","status-publish","format-standard","","category-gib-2","tag-dar","tag-isyeri","tag-kurumlar","tag-mukellefiyet","tag-sirku","tag-tespit","tag-vergisi"],"yoast_head":"\n