Yazar: nexgenkurumsal
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CONTROLLLED FOREIGN COMPANIES (CFC)
CONTROLLLED FOREIGN COMPANIES (CFC) — Companies, usually located in low tax jurisdictions, that are controlled by a resident shareholder. CFC legislation is usually designed to combat the sheltering of profits in companies resident in low- or no-tax jurisdictions. An essential feature of such regimes is that they attribute a proportion of the income sheltered in such…
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ADVANCE PRICING ARRANGEMENT (APA)
ADVANCE PRICING ARRANGEMENT (APA) An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria (e.g. method, comparables and appropriate adjustments thereto, critical assumptions as to future events) for the determination of the transfer pricing for those transactions over a fixed period of time. An advance pricing arrangement may be unilateral involving one…
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WHAT IS MONEY LAUNDERING?
What is Money Laundering? Money laundering is the processing of criminal proceeds to disguise their illegal origin. This process is of critical importance, as it enables the criminal to enjoy these profits without jeopardising their source. Illegal arms sales, smuggling, and the activities of organised crime, including for example drug trafficking and prostitution rings, can…
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USA TAXPAYER BILL OF RIGHTS
USA TAXPAYERS’ RIGHTS (TAXPAYER BILL OF RIGHTS) Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Taxpayers’ rights are: The Right to Be Informed The Right to Quality Service The Right to Pay No More than the Correct Amount of Tax The Right to…
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BASIC TAXPAYERS’ RIGHTS AND OBLIGATIONS (OECD)
Basic taxpayer rights: • The right to be informed, assisted and heard • The right of appeal • The right to pay no more than the correct amount of tax • The right to certainty • The right to privacy • The right to confidentiality and secrecy Basic taxpayer obligations are: • The obligation to…
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OECD Açısından Temel Mükellef Hakları ve Yükümlülükleri
Ekonomik Kalkınma ve İşbirliği Örgütü (Organisation for Economic Co-operation and Development OECD) tarafından temel mükellef hakları şu şekilde sayılmaktadır[1]; Bilgilendirilme, yardım alma ve dinlenme hakkı İtiraz edebilme hakkı Ödenmesi gerekenden daha fazla vergi ödememe hakkı (mükelleflerden kanunla öngörülenden fazla vergi alınmamalı, ödenmesi gereken tutarın doğru tespiti için mükellefler vergi idaresinden yardım alabilmeli, öngörülen vergi kolaylıklarından yararlanabilmelidirler).…
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TİCARET SİCİLİ NEDİR? GERÇEK KİŞİ (ŞAHIS) İŞLETMELERİ TİCARET SİCİLİNE KAYIT OLMAK ZORUNDA MIDIR? KİMLER TİCARET SİCİLİNE KAYIT OLUR?
Ticaret Sicili Nedir? Ticaret sicili, ticari işletmelerin, tacirlerin, şirketlerin, ferdi işletmelerin, koopertiflerin, kollektif ve komandit şirketlerin,iktisadi işletmelerin Türk Ticaret Kanunu ve Ticaret Sicili Yönetmeliği tarafından zorunlu kılınan tescil,değişiklik kayıtlarının tutulduğu sicile verilen addır. Ticaret Sicilini Kim Tutar? Gümrük ve Ticaret Bakanlığının gözetim ve denetiminde ticaret ve sanayi odaları veya ticaret odaları bünyesinde kurulan ticaret sicili…
VERGİ DOSYASI 