VERGİ DOSYASI
MALİYE, BÜTÇE, VERGİ VE KARA PARA HAKKINDA
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DERIVATIVE FINANCIAL INSTRUMENTS
Defination of DERIVATIVE FINANCIAL INSTRUMENTS — Also known as derivatives. These are financial instruments whose values are linked to or depend on the value of a primary (underlying) asset, e.g. debt assets, liabilities and…
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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-…
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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…
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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…
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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…
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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…
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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…
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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…
VERGİ DOSYASI 