Arnavutluk\u2019ta birden fazla \u00fclkede faaliyet g\u00f6steren \u00e7ok uluslu \u015firketler i\u00e7in yeni vergi raporlama y\u00fck\u00fcml\u00fcl\u00fckleri getiriliyor. Vergi idaresinin ise bu bilgileri di\u011fer \u00fclkelerin vergi idareleriyle otomatik olarak payla\u015fmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. Vergi Usul Kanunu\u2019nda yap\u0131lmas\u0131 planlanan de\u011fi\u015fikliklerin temel amac\u0131, b\u00fcy\u00fck uluslararas\u0131 \u015firket gruplar\u0131n\u0131n faaliyetlerine ili\u015fkin \u015feffafl\u0131\u011f\u0131 art\u0131rmak.<\/p>\n
Tasar\u0131ya g\u00f6re \u00e7ok uluslu \u015firket gruplar\u0131, farkl\u0131 \u00fclkelerdeki faaliyetleri hakk\u0131nda, grup b\u00fcnyesindeki \u015firketler ve faaliyet g\u00f6sterdikleri \u00fclkeler dahil olmak \u00fczere \u00e7e\u015fitli bilgileri raporlamak zorunda olacak. Grubun ana \u015firketinin Arnavutluk d\u0131\u015f\u0131nda bulunmas\u0131 ve bilgilerin Arnavutluk vergi idaresiyle payla\u015f\u0131lmas\u0131 i\u00e7in gerekli ko\u015fullar\u0131 kar\u015f\u0131lamamas\u0131 durumunda, raporlama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Arnavutluk\u2019ta vergi mukimi olan grup \u015firketine ge\u00e7ebilecek. Baz\u0131 durumlarda ise grubun \u201cikame ana \u015firket\u201d olarak belirlenen ba\u015fka bir \u015firketi, grup ad\u0131na raporlama yapabilecek.<\/p>\n
D\u00fczenlemenin \u00f6nemli unsurlar\u0131ndan biri de bilgilerin otomatik olarak payla\u015f\u0131lmas\u0131. Arnavutluk vergi idaresi raporu ald\u0131ktan sonra, bilgileri grup \u015firketlerinin vergi mukimi oldu\u011fu veya daimi i\u015fyeri arac\u0131l\u0131\u011f\u0131yla faaliyet g\u00f6sterdi\u011fi \u00fclkelerin vergi idarelerine otomatik olarak iletecek. Bu bilgi payla\u015f\u0131m\u0131n\u0131n, grubun mali y\u0131l\u0131n\u0131n sona ermesinden itibaren 15 ay i\u00e7inde ger\u00e7ekle\u015ftirilmesi \u00f6ng\u00f6r\u00fcl\u00fcyor. D\u00fczenlemeyle s\u0131n\u0131r \u00f6tesi vergi raporlamas\u0131n\u0131n daha \u015feffaf hale getirilmesi ve vergi idarelerinin \u00e7ok uluslu \u015firketlerin ekonomik faaliyetleri ile vergi y\u00fck\u00fcml\u00fcl\u00fcklerini daha etkin \u015fekilde takip edebilmesi ama\u00e7lan\u0131yor.<\/p>\n
\/ Bora Meco \/<\/p>\n","protected":false},"excerpt":{"rendered":"
Arnavutluk\u2019ta birden fazla \u00fclkede faaliyet g\u00f6steren \u00e7ok uluslu \u015firketler i\u00e7in yeni vergi raporlama y\u00fck\u00fcml\u00fcl\u00fckleri getiriliyor. Vergi idaresinin ise bu bilgileri di\u011fer \u00fclkelerin vergi idareleriyle otomatik olarak payla\u015fmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor. Vergi Usul Kanunu\u2019nda yap\u0131lmas\u0131 planlanan de\u011fi\u015fikliklerin temel amac\u0131, b\u00fcy\u00fck uluslararas\u0131 \u015firket gruplar\u0131n\u0131n faaliyetlerine ili\u015fkin \u015feffafl\u0131\u011f\u0131 art\u0131rmak. Tasar\u0131ya g\u00f6re \u00e7ok uluslu \u015firket gruplar\u0131, farkl\u0131 \u00fclkelerdeki faaliyetleri hakk\u0131nda, grup […]<\/p>\n","protected":false},"author":3,"featured_media":64583,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[707,682,706,709,708,710,21],"class_list":["post-64582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-cokuluslusirketler","tag-ekonomi","tag-vergi","tag-vergiidaresi","tag-vergiraporlamasi","tag-vergiseffafligi","tag-arnavutluk"],"_links":{"self":[{"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/posts\/64582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/comments?post=64582"}],"version-history":[{"count":1,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/posts\/64582\/revisions"}],"predecessor-version":[{"id":64584,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/posts\/64582\/revisions\/64584"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/media\/64583"}],"wp:attachment":[{"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/media?parent=64582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/categories?post=64582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rtsh.al\/rti\/tr\/wp-json\/wp\/v2\/tags?post=64582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}