{"id":991165,"date":"2022-09-20T00:00:00","date_gmt":"2022-09-19T21:00:00","guid":{"rendered":"https:\/\/cukurpartners.com\/hazine-ve-maliye-bakanligi-turk-sirketlerinin-serbest-bolgelerde-yer-alan-subelerinin-de-dovizle-odeme-yasagi-bakimindan-turkiyedeki-yerlesik-kisi-sayildigini-acik\/"},"modified":"2022-09-20T00:00:00","modified_gmt":"2022-09-19T21:00:00","slug":"hazine-ve-maliye-bakanligi-turk-sirketlerinin-serbest-bolgelerde-yer-alan-subelerinin-de-dovizle-odeme-yasagi-bakimindan-turkiyedeki-yerlesik-kisi-sayildigini-acik","status":"publish","type":"post","link":"https:\/\/cukurpartners.com\/tr\/hazine-ve-maliye-bakanligi-turk-sirketlerinin-serbest-bolgelerde-yer-alan-subelerinin-de-dovizle-odeme-yasagi-bakimindan-turkiyedeki-yerlesik-kisi-sayildigini-acik\/","title":{"rendered":"HAZ\u0130NE VE MAL\u0130YE BAKANLI\u011eI, T\u00dcRK \u015e\u0130RKETLER\u0130N\u0130N SERBEST B\u00d6LGELER\u2019DE YER ALAN \u015eUBELER\u0130N\u0130N DE D\u00d6V\u0130ZLE \u00d6DEME YASA\u011eI BAKIMINDAN \u201cT\u00dcRK\u0130YE\u2019DEK\u0130 YERLE\u015e\u0130K K\u0130\u015e\u0130\u201d SAYILDI\u011eINI A\u00c7IKLADI"},"content":{"rendered":"
Hat\u0131rlanaca\u011f\u0131 \u00fczere, 13 Eyl\u00fcl 2018 tarihli 30534 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131nlanan \u201cT\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u2019da De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d (\u201cKarar\u201d) ile \u00f6nemli bir de\u011fi\u015fikli\u011fe imza atan bir Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesi y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bahsi ge\u00e7en kararla, 32 say\u0131l\u0131 Karar\u2019\u0131n d\u00f6rd\u00fcnc\u00fc maddesine eklenen (g) bendi; T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin Bakanl\u0131k\u00e7a belirlenen haller d\u0131\u015f\u0131nda, kendi aralar\u0131nda, menkul ve gayrimenkul al\u0131m sat\u0131m\u0131, ta\u015f\u0131t ve finansal kiralama d\u00e2hil her t\u00fcrl\u00fc menkul ve gayrimenkul kiralamas\u0131, leasing s\u00f6zle\u015fmeleri ile i\u015f, hizmet ve eser s\u00f6zle\u015fmelerinde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6viz endeksli kararla\u015ft\u0131ramayacaklar\u0131n\u0131 d\u00fczenlemi\u015ftir.<\/p>\n

An\u0131lan Kararnameye m\u00fcteakip, Hazine ve Maliye Bakanl\u0131\u011f\u0131 (\u201cBakanl\u0131k\u201d) ise; 19\/04\/2022 tarihli, 31814 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131nlanan \u201cT\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f\u201d yay\u0131nlam\u0131\u015f, T\u00fcrkiye\u2019deki yerle\u015fik ki\u015filerin aralar\u0131nda akdettikleri ta\u015f\u0131t d\u0131\u015f\u0131ndaki menkul sat\u0131\u015f s\u00f6zle\u015fmelerindeki \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden belirlenebilse de \u00f6demelerin T\u00fcrk Liras\u0131 cinsinden ger\u00e7ekle\u015ftirilece\u011fini d\u00fczenlemi\u015ftir.<\/p>\n

S\u00f6z konusu Karar\u2019dan kaynaklanan k\u0131s\u0131tlamalar\u0131n uygulanmas\u0131nda temel kriter, \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer\u201d kavram\u0131 oldu\u011fundan, \u00f6ncelikle bu kavram\u0131n kapsam\u0131n\u0131 a\u00e7\u0131klamakta fayda var. Bu konuda uygulamac\u0131lardan da \u00e7ok soru geldi\u011fi i\u00e7in Bakanl\u0131k Finansal Piyasalar ve Kambiyo Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, haz\u0131rlad\u0131\u011f\u0131 24.06.2022 tarihli, E-37518347-045.99-1314528 say\u0131l\u0131 g\u00f6r\u00fc\u015f yaz\u0131s\u0131nda (\u201cG\u00f6r\u00fc\u015f Yaz\u0131s\u0131\u201d) \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer\u201d kavram\u0131n\u0131 ele alm\u0131\u015ft\u0131r. G\u00f6r\u00fc\u015f yaz\u0131s\u0131na g\u00f6re T\u00fcrkiye\u2019de yerle\u015fik \u015firketlerin serbest b\u00f6lgede bulunan: \u015fube, temsilcilik, ofis veya irtibat b\u00fcrosu, i\u015fletti\u011fi veya y\u00f6netti\u011fi fonlar, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczeri pay sahipliklerinin bulundu\u011fu \u015firketler de T\u00fcrkiye\u2019de yerle\u015fik kabul edilmektedir.<\/p>\n

T\u00fcrkiye\u2019de yerle\u015fim yeri bulunmay\u0131p, yaln\u0131zca serbest b\u00f6lgede faaliyet g\u00f6steren \u015firketler ise \u201cyurtd\u0131\u015f\u0131nda yerle\u015fik\u201d olarak kabul edilmektedir.
\nDi\u011fer taraftan, 3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanunu\u2019nun 6. Maddesi gere\u011fi Serbest B\u00f6lgeler kambiyo mevzuat\u0131n\u0131n uygulama alan\u0131n\u0131n d\u0131\u015f\u0131ndad\u0131r. Buna istinaden serbest b\u00f6lgelerde bulunan T\u00fcrkiye\u2019de yerle\u015fik \u015firketler, kendi aralar\u0131nda yapacaklar\u0131 i\u015flemlerde say\u0131lan d\u00f6viz k\u0131s\u0131tlamalar\u0131ndan muaf tutulmaktad\u0131rlar. Dolay\u0131s\u0131yla serbest b\u00f6lgede faaliyet g\u00f6steren \u015firketler kendi aralar\u0131nda d\u00f6viz cinsinden s\u00f6zle\u015fme akdedebilirler. Ancak Bakanl\u0131k, G\u00f6r\u00fc\u015f Yaz\u0131s\u0131\u2019nda serbest b\u00f6lgede faaliyet g\u00f6steren T\u00fcrkiye\u2019de yerle\u015fik \u015firketlerin serbest b\u00f6lge s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda T\u00fcrkiye\u2019de yerle\u015fik bir \u015firket ile d\u00f6viz cinsinden s\u00f6zle\u015fme akdetmelerinin mevzuata ayk\u0131r\u0131 olaca\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a belirtmi\u015ftir. Dolay\u0131s\u0131yla yaln\u0131zca serbest b\u00f6lgede faaliyet g\u00f6steren T\u00fcrkiye\u2019de yerle\u015fik \u015firketler kendi aralar\u0131nda d\u00f6viz cinsinden s\u00f6zle\u015fme yapabilmektedir.<\/p>\n

Merkezi Serbest b\u00f6lgede bulunmay\u0131p, \u015fubeleri arac\u0131l\u0131\u011f\u0131 ile faaliyet g\u00f6steren \u015firketlerin, T\u00fcrkiye\u2019de yerle\u015fik \u015firketlerle d\u00f6viz cinsinden s\u00f6zle\u015fme akdetmeleri i\u00e7in en pratik yol ise, Bakanl\u0131k\u2019\u0131n uygun g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nabilmesi kayd\u0131 ile \u015firketin merkezini serbest b\u00f6lge i\u00e7erisine ta\u015f\u0131mak ve serbest b\u00f6lge d\u0131\u015f\u0131nda T\u00fcrkiye\u2019de yerle\u015fim yeri bulundurmamak olacakt\u0131r. Bu sayede, \u015firket \u201cyurt d\u0131\u015f\u0131nda yerle\u015fik\u201d olarak kabul edilecek ve T\u00fcrkiye\u2019de yerle\u015fik \u015firketlerle d\u00f6viz cinsinden s\u00f6zle\u015fme akdedebilecektir.<\/p>\n

U\u011fur Serkan K\u00f6ksal<\/strong><\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Hat\u0131rlanaca\u011f\u0131 \u00fczere, 13 Eyl\u00fcl 2018 tarihli 30534 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131nlanan \u201cT\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u2019da De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d (\u201cKarar\u201d) ile \u00f6nemli bir de\u011fi\u015fikli\u011fe imza atan bir Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesi y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bahsi ge\u00e7en kararla, 32 say\u0131l\u0131 Karar\u2019\u0131n d\u00f6rd\u00fcnc\u00fc maddesine eklenen (g) bendi; T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin Bakanl\u0131k\u00e7a belirlenen haller d\u0131\u015f\u0131nda, kendi aralar\u0131nda,…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,336],"tags":[],"class_list":["post-991165","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"_links":{"self":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/991165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=991165"}],"version-history":[{"count":0,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/991165\/revisions"}],"wp:attachment":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=991165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=991165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=991165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}