{"id":79646,"date":"2026-07-02T14:39:57","date_gmt":"2026-07-02T18:39:57","guid":{"rendered":"https:\/\/www.manaycpa.com\/?page_id=79646"},"modified":"2026-07-15T16:20:20","modified_gmt":"2026-07-15T20:20:20","slug":"amerikada-sirket-kurmak","status":"publish","type":"page","link":"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kurmak\/","title":{"rendered":"Amerikada \u015eirket Kurmak: H\u0131zl\u0131 ve Kolay \u015eirket Kurulumu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"79646\" class=\"elementor elementor-79646\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d574eb e-con-full e-flex e-con e-parent\" data-id=\"9d574eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f55ca6 elementor-widget elementor-widget-html\" data-id=\"0f55ca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style id=\"manay-lp-style\">\n\n.page-id-65366 nav.navbar,\n.page-id-65366 .navbar-fixed-top,\n.page-id-65366 #mega-menu-wrap-header-menu,\n.page-id-65366 footer#footer,\n.page-id-65366 .back-to-top,\n.page-id-65366 .breadcrumbs,\n.page-id-65366 .entry-header,\n.page-id-65366 #cro-mobile-sticky { display: none !important; }\n\n.page-id-65366 #wrapper,\n.page-id-65366 #primary,\n.page-id-65366 #main,\n.page-id-65366 #single-page,\n.page-id-65366 .content-area,\n.page-id-65366 .site-main {\n  margin: 0 !important;\n  padding: 0 !important;\n  max-width: 100% !important;\n  width: 100% !important;\n}\n\n.page-id-65366 #single-page .container,\n.page-id-65366 #single-page .row,\n.page-id-65366 .wpb-content-wrapper,\n.page-id-65366 .vc_row,\n.page-id-65366 .wpb_column,\n.page-id-65366 .vc_column-inner,\n.page-id-65366 .wpb_wrapper,\n.page-id-65366 .wpb_raw_code {\n  margin: 0 !important;\n  padding: 0 !important;\n  width: 100% !important;\n  max-width: 100% !important;\n}\n\n.page-id-65366 .wpb_wrapper { margin-top: 0 !important; }\n\n.manay-lp *,\n.manay-lp *::before,\n.manay-lp *::after { box-sizing: border-box; margin: 0; padding: 0; }\n\n.manay-lp {\n  \n  --mlp-navy:    #041E42;   \n  --mlp-navy-2:  #0E3F83;   \n  --mlp-blue:    #0F4FA8;   \n  --mlp-blue-lt: #2563b5;\n  --mlp-gold:    #FBB11C;   \n  --mlp-gold-lt: #FFCE6B;   \n  --mlp-ink:     #021530;   \n  --mlp-muted:   #5b6678;   \n  --mlp-line:    #e3e8f0;   \n  --mlp-bg:      #ffffff;\n  --mlp-bg-soft: #f5f8fc;   \n  --mlp-bg-navy: #041E42;\n\n  --mlp-radius: 16px;\n  --mlp-radius-sm: 10px;\n  --mlp-shadow: 0 10px 40px -12px rgba(4,30,66,.18);\n  --mlp-shadow-lg: 0 30px 70px -20px rgba(4,30,66,.30);\n\n  --mlp-font-display: 'Mulish', 'Segoe UI', system-ui, sans-serif;\n  --mlp-font-body: 'Mulish', 'Segoe UI', system-ui, sans-serif;\n\n  font-family: var(--mlp-font-body);\n  color: var(--mlp-ink);\n  line-height: 1.65;\n  font-size: 17px;\n  background: var(--mlp-bg);\n  -webkit-font-smoothing: antialiased;\n  overflow-x: clip;\n}\n\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Mulish:wght@400;500;600;700;800;900&display=swap');\n\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5 {\n  font-family: var(--mlp-font-display);\n  color: var(--mlp-navy);\n  line-height: 1.18;\n  font-weight: 700;\n  letter-spacing: -.01em;\n}\n.manay-lp p { color: var(--mlp-ink); }\n.manay-lp a { color: var(--mlp-blue); text-decoration: none; }\n\n.mlp-wrap { max-width: 1180px; margin: 0 auto; padding: 0 24px; }\n.mlp-section { padding: 88px 0; position: relative; }\n.mlp-section--soft { background: var(--mlp-bg-soft); }\n.mlp-eyebrow {\n  display: inline-flex; align-items: center; gap: 8px;\n  font-family: var(--mlp-font-display);\n  font-size: 13px; font-weight: 600; letter-spacing: .12em;\n  text-transform: uppercase; color: var(--mlp-blue);\n  background: rgba(15,79,168,.09);\n  padding: 7px 16px; border-radius: 100px; margin-bottom: 20px;\n}\n.mlp-h2 { font-size: clamp(28px, 4vw, 42px); margin-bottom: 18px; }\n.mlp-lead { font-size: 18px; color: var(--mlp-muted); max-width: 640px; }\n.mlp-center { text-align: center; }\n.mlp-center .mlp-lead { margin-left: auto; margin-right: auto; }\n\n.mlp-btn {\n  display: inline-flex; align-items: center; justify-content: center; gap: 10px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16px;\n  padding: 16px 30px; border-radius: 100px; cursor: pointer;\n  border: 0; transition: transform .25s cubic-bezier(.2,.8,.2,1), box-shadow .25s, background .25s;\n  text-align: center; white-space: nowrap;\n}\n.mlp-btn--gold {\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\n  color: var(--mlp-navy) !important;\n  box-shadow: 0 12px 30px -8px rgba(251,177,28,.55);\n}\n.mlp-btn--gold:hover { transform: translateY(-3px); box-shadow: 0 18px 40px -10px rgba(251,177,28,.7); }\n.mlp-btn--navy { background: var(--mlp-navy); color: #fff !important; }\n.mlp-btn--navy:hover { transform: translateY(-3px); background: var(--mlp-navy-2); box-shadow: var(--mlp-shadow); }\n.mlp-btn--ghost { background: transparent; color: #fff !important; border: 1.5px solid rgba(255,255,255,.35); }\n.mlp-btn--ghost:hover { border-color: #fff; background: rgba(255,255,255,.08); }\n\n.mlp-hero {\n  position: relative;\n  background:\n    radial-gradient(1200px 600px at 80% -10%, rgba(15,79,168,.25), transparent 60%),\n    radial-gradient(900px 500px at 0% 110%, rgba(251,177,28,.12), transparent 55%),\n    linear-gradient(160deg, #041E42 0%, #0E3F83 60%, #0e2a4f 100%);\n  color: #fff;\n  padding: 120px 0 110px;\n  overflow: hidden;\n}\n.mlp-hero::before {\n  content:\"\"; position:absolute; inset:0;\n  background-image:\n    linear-gradient(rgba(255,255,255,.04) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,.04) 1px, transparent 1px);\n  background-size: 56px 56px;\n  mask-image: radial-gradient(800px 500px at 70% 30%, #000, transparent 75%);\n  pointer-events:none;\n}\n.mlp-hero .mlp-wrap { position: relative; z-index: 2; }\n.mlp-hero-grid { display: grid; grid-template-columns: 1.15fr .85fr; gap: 56px; align-items: center; }\n.mlp-hero h1 {\n  color: #fff; font-size: clamp(34px, 5.2vw, 58px);\n  font-weight: 800; line-height: 1.08; margin-bottom: 22px;\n}\n.mlp-hero h1 .mlp-accent {\n  background: linear-gradient(120deg, var(--mlp-gold-lt), var(--mlp-gold));\n  -webkit-background-clip: text; background-clip: text; -webkit-text-fill-color: transparent;\n}\n.mlp-hero-sub { font-size: 19px; color: rgba(255,255,255,.92); max-width: 540px; margin-bottom: 32px; }\n.mlp-hero-cta { display: flex; gap: 14px; flex-wrap: wrap; margin-bottom: 34px; }\n.mlp-hero-trust { display: flex; gap: 26px; flex-wrap: wrap; }\n.mlp-hero-trust > div { display: flex; align-items: center; gap: 10px; font-size: 14.5px; color: rgba(255,255,255,.85); }\n.mlp-hero-trust svg { flex: 0 0 auto; }\n\n.mlp-hero-card {\n  background: rgba(255,255,255,.06);\n  border: 1px solid rgba(255,255,255,.14);\n  backdrop-filter: blur(12px);\n  border-radius: 22px; padding: 30px;\n  box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-hero-card h3 { color:#fff; font-size: 21px; margin-bottom: 6px; }\n.mlp-hero-card p.mlp-card-sub { color: rgba(255,255,255,.7); font-size: 14.5px; margin-bottom: 20px; }\n.mlp-hero-stats { display:grid; grid-template-columns: repeat(3,1fr); gap: 14px; margin-top: 24px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.12); }\n.mlp-hero-stats .mlp-stat { text-align:center; }\n.mlp-hero-stats .mlp-stat b { display:block; font-family: var(--mlp-font-display); font-size: 26px; color: var(--mlp-gold-lt); font-weight: 700; }\n.mlp-hero-stats .mlp-stat span { font-size: 12.5px; color: rgba(255,255,255,.7); }\n\n.mlp-steps { display: grid; grid-template-columns: repeat(4,1fr); gap: 22px; margin-top: 48px; }\n.mlp-step {\n  position: relative; background: #fff; border: 1px solid var(--mlp-line);\n  border-radius: var(--mlp-radius); padding: 30px 24px 26px;\n  transition: transform .3s, box-shadow .3s, border-color .3s;\n}\n.mlp-step:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\n.mlp-step-num {\n  width: 46px; height: 46px; border-radius: 12px;\n  display: grid; place-items: center; font-family: var(--mlp-font-display);\n  font-weight: 700; font-size: 20px; color: #fff;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n  margin-bottom: 18px;\n}\n.mlp-step h5 { font-size: 17px; margin-bottom: 8px; }\n.mlp-step p { font-size: 14.5px; color: var(--mlp-muted); }\n.mlp-step::after {\n  content:\"\"; position:absolute; top: 52px; right: -13px; width: 22px; height: 2px;\n  background: var(--mlp-line);\n}\n.mlp-step:last-child::after { display:none; }\n.mlp-steps-cta { text-align:center; margin-top: 40px; }\n\n.mlp-why-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 26px; margin-top: 46px; }\n.mlp-why-card {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 34px 28px; transition: transform .3s, box-shadow .3s;\n}\n.mlp-why-card:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-why-ic {\n  width: 56px; height:56px; border-radius: 14px; display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(4,30,66,.08));\n  margin-bottom: 20px;\n}\n.mlp-why-card h4 { font-size: 19px; margin-bottom: 10px; }\n.mlp-why-card p { font-size: 15px; color: var(--mlp-muted); }\n\n.mlp-feat-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 20px; margin-top: 46px; }\n.mlp-feat {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius-sm);\n  padding: 28px 24px; position: relative; overflow: hidden;\n  transition: transform .3s, box-shadow .3s, border-color .3s;\n}\n.mlp-feat::before {\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\n  background: linear-gradient(var(--mlp-blue), var(--mlp-gold)); transform: scaleY(0);\n  transform-origin: top; transition: transform .3s;\n}\n.mlp-feat:hover { transform: translateY(-4px); box-shadow: var(--mlp-shadow); border-color: transparent; }\n.mlp-feat:hover::before { transform: scaleY(1); }\n.mlp-feat-ic {\n  width: 50px; height:50px; border-radius: 12px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); margin-bottom: 16px;\n}\n.mlp-feat h5 { font-size: 17px; margin-bottom: 8px; }\n.mlp-feat p { font-size: 14.5px; color: var(--mlp-muted); }\n\n.mlp-aud-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\n.mlp-aud {\n  border-radius: var(--mlp-radius); padding: 30px 24px; color:#fff; position:relative; overflow:hidden;\n  background: linear-gradient(155deg, var(--mlp-navy), var(--mlp-navy-2));\n  min-height: 200px; display:flex; flex-direction:column; justify-content:flex-end;\n  transition: transform .3s;\n}\n.mlp-aud:hover { transform: translateY(-5px); }\n.mlp-aud::after {\n  content:\"\"; position:absolute; right:-30px; top:-30px; width:120px; height:120px; border-radius:50%;\n  background: radial-gradient(circle, rgba(251,177,28,.35), transparent 70%);\n}\n.mlp-aud-ic { position:absolute; top:24px; left:24px; opacity:.9; }\n.mlp-aud h5 { color:#fff; font-size: 18px; margin-bottom: 8px; position:relative; z-index:2; }\n.mlp-aud p { color: rgba(255,255,255,.78); font-size: 14px; position:relative; z-index:2; }\n\n.mlp-bento {\n  display: grid; grid-template-columns: repeat(3, 1fr); grid-auto-rows: 248px;\n  gap: 22px; margin-top: 46px; text-align: left;\n}\n.mlp-bento-card {\n  position: relative; overflow: hidden; border-radius: 28px;\n  padding: 32px; display: flex; flex-direction: column;\n  border: 0; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .35s;\n}\n.mlp-bento-card:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow-lg); }\n\n.mlp-bento-card.is--tall { grid-row: span 2; }\n.mlp-bento-card.is--wide { grid-column: span 2; }\n\n.mlp-bento-card.is--navy { background: var(--mlp-navy); color:#fff; }\n.mlp-bento-card.is--blue { background: #5b7fb9; color:#fff; }\n.mlp-bento-card.is--amber { background: linear-gradient(160deg, #FFE6B4, #FFCE6B); color: var(--mlp-navy); }\n.mlp-bento-card.is--soft { background: #f4f0ea; }\n.mlp-bento-card.is--white { background: #eef3f8; }\n\n.mlp-bento-ic {\n  width: 56px; height: 56px; border-radius: 16px; display:grid; place-items:center; flex:0 0 auto;\n  margin-bottom: auto; background: var(--mlp-gold);\n}\n.mlp-bento-ic svg { width: 28px; height: 28px; }\n.mlp-bento-ic svg [stroke] { stroke: var(--mlp-navy); }\n.mlp-bento-ic svg [fill]:not([fill=\"none\"]) { fill: var(--mlp-navy); }\n\n.mlp-bento-card h3 { font-size: 23px; font-weight: 800; margin: 20px 0 9px; line-height:1.15; letter-spacing:-.01em; }\n.mlp-bento-card.is--navy h3, .mlp-bento-card.is--blue h3 { color:#fff; }\n.mlp-bento-card.is--amber h3 { color: var(--mlp-navy); }\n.mlp-bento-card p { font-size: 15.5px; margin: 0; line-height:1.55; }\n.mlp-bento-card.is--navy p, .mlp-bento-card.is--blue p { color: rgba(255,255,255,.85); }\n.mlp-bento-card.is--amber p { color: rgba(4,30,66,.78); }\n.mlp-bento-card.is--soft p, .mlp-bento-card.is--white p { color: #4a5666; }\n\n.mlp-bento-stat { font-family: var(--mlp-font-display); font-weight: 800; font-size: 48px; line-height:1; color: var(--mlp-gold); margin: 18px 0 6px; }\n.mlp-bento-card.is--amber .mlp-bento-stat { color: var(--mlp-navy); }\n.mlp-bento-card > * { position: relative; z-index: 1; }\n@media (max-width: 860px) {\n  .mlp-bento { grid-template-columns: repeat(2, 1fr); grid-auto-rows: 190px; }\n  .mlp-bento-card.is--tall { grid-row: span 2; }\n  .mlp-bento-card.is--wide { grid-column: span 2; }\n  .mlp-bento-card h3 { font-size: 22px; }\n}\n@media (max-width: 560px) {\n  .mlp-bento { grid-template-columns: 1fr; grid-auto-rows: auto; }\n  .mlp-bento-card { min-height: 200px; padding: 28px; }\n  .mlp-bento-card.is--tall, .mlp-bento-card.is--wide { grid-row: auto; grid-column: auto; }\n}\n\n.mlp-bento-card.is--photo {\n  color:#fff; justify-content: flex-end;\n}\n.mlp-bento-card.is--photo .mlp-bento-photo {\n  position:absolute; inset:0; z-index:0; width:100%; height:100%; object-fit:cover;\n}\n.mlp-bento-card.is--photo::after {\n  content:\"\"; position:absolute; inset:0; z-index:0;\n  background: linear-gradient(to top, rgba(4,30,66,.92) 0%, rgba(4,30,66,.5) 42%, rgba(4,30,66,.08) 100%);\n}\n.mlp-bento-card.is--photo > * { position:relative; z-index:1; }\n\n.mlp-bento-card.is--photo .mlp-bento-ic { background: var(--mlp-gold); }\n.mlp-bento-card.is--photo h3 { color:#fff; }\n.mlp-bento-card.is--photo p { color: rgba(255,255,255,.88); }\n.mlp-bento-card.is--photo .mlp-bento-stat { color: var(--mlp-gold); }\n\n.mlp-bento-scene { position:absolute; inset:0; z-index:0; width:100%; height:100%; }\n\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\n.mlp-split + .mlp-split { margin-top: 80px; }\n.mlp-split--rev .mlp-split-media { order: -1; }\n.mlp-split-media {\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\n}\n.mlp-split-media .mlp-media-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\n}\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\n.mlp-checklist { list-style:none; }\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\n\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\n.mlp-sol {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\n}\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-sol-ic {\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\n  display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\n  color: var(--mlp-navy);\n}\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\n\n.mlp-form-section {\n  background:\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\n    linear-gradient(160deg, #041E42, #0E3F83);\n  color:#fff; padding: 90px 0;\n}\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\n.mlp-form-points { list-style:none; }\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\n.mlp-form-box {\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\n\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\n.mlp-form-placeholder {\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\n}\n\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\n.mlp-faq {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\n}\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\n.mlp-faq summary {\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\n  align-items:center; justify-content:space-between; gap: 16px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\n}\n.mlp-faq summary::-webkit-details-marker { display:none; }\n.mlp-faq summary .mlp-faq-ic {\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\n}\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\n.mlp-faq-contact a {\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\n}\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\n\n.mlp-article { max-width: 820px; margin: 0 auto; }\n.mlp-article h2 {\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\n}\n.mlp-article h2:first-child { margin-top: 0; }\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\n.mlp-article ul li {\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\n}\n.mlp-article ul li::before {\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n}\n.mlp-article ul li::after {\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\n}\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\n.mlp-article a:hover { border-color: var(--mlp-blue); }\n.mlp-article strong { color: var(--mlp-navy); }\n\n\n.mlp-disclaimer { background:#f5f7fa; border-top:1px solid #e4e9f0; padding:28px 20px 34px; }\n.mlp-disclaimer p { max-width:880px; margin:0 auto; font-size:12.5px; line-height:1.65; color:#6b7686; text-align:center; }\n\n.mlp-footcta {\n  text-align:center; padding: 80px 24px;\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\n}\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\n\n@media (max-width: 980px) {\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\n  .mlp-step::after { display:none; }\n  .mlp-why-grid { grid-template-columns: 1fr; }\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\n  .mlp-split--rev .mlp-split-media { order: 0; }\n  .mlp-sol-grid { grid-template-columns: 1fr; }\n}\n\n.mlp-journey { position: relative; }\n\n.mlp-journey-track { position: relative; }\n\n.mlp-journey-pin {\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\n  display: flex; align-items: center; overflow: hidden;\n}\n.mlp-journey-pin-inner {\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\n}\n\n.mlp-journey-progress {\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\n  display: flex; gap: 10px; z-index: 3;\n}\n.mlp-journey-progress span {\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\n  overflow: hidden; position: relative;\n}\n.mlp-journey-progress span::after {\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-journey-progress span.is-done::after { width:100%; }\n.mlp-journey-progress span.is-active::after { width:100%; }\n\n.mlp-journey-steps { position: relative; min-height: 280px; }\n.mlp-jstep {\n  position: absolute; inset: 0; display: flex; gap: 22px;\n  opacity: 0; visibility: hidden; transform: translateY(30px);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n  pointer-events: none;\n}\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\n.mlp-jstep-rail {\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\n}\n.mlp-jstep-body { flex: 1; }\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\n.mlp-jstep-num {\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\n}\n.mlp-jstep-tag {\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\n}\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\n.mlp-jstep-phase {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\n}\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\n.mlp-jstep-cta { margin-top: 22px; }\n\n.mlp-journey-visual {\n  position: relative; height: 64vh; max-height: 520px;\n  border-radius: 24px; overflow: hidden;\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\n  box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-journey-visual::before {\n  content:\"\"; position:absolute; inset:0;\n  background-image:\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\n  background-size: 44px 44px;\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\n}\n.mlp-jscene {\n  position: absolute; inset: 0; display: flex; flex-direction: column;\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\n.mlp-jscene-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\n  color: var(--mlp-navy); background: var(--mlp-gold);\n}\n.mlp-jscene-ring {\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\n}\n.mlp-jscene-ring::after {\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\n  animation: mlp-spin 8s linear infinite;\n}\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\n.mlp-jscene-ring svg { width: 64px; height:64px; }\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\n\n@media (max-width: 900px) {\n  .mlp-journey-track { height: auto !important; }\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\n  .mlp-journey-progress { display: none; }\n  .mlp-journey-visual { display: none; }\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\n  .mlp-jstep {\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\n  }\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\n  .mlp-jstep h4 { font-size: 21px; }\n  .mlp-jstep p { font-size: 15px; }\n}\n\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\n.mlp-split + .mlp-split { margin-top: 80px; }\n.mlp-split--rev .mlp-split-media { order: -1; }\n.mlp-split-media {\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\n}\n.mlp-split-media .mlp-media-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\n}\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\n.mlp-checklist { list-style:none; }\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\n\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\n.mlp-sol {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\n}\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-sol-ic {\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\n  display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\n  color: var(--mlp-navy);\n}\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\n\n.mlp-form-section {\n  background:\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\n    linear-gradient(160deg, #041E42, #0E3F83);\n  color:#fff; padding: 90px 0;\n}\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\n.mlp-form-points { list-style:none; }\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\n.mlp-form-box {\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\n\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\n.mlp-form-placeholder--dark { border-color: rgba(255,255,255,.25); color: rgba(255,255,255,.7); }\n.mlp-form-placeholder--dark strong { color:#fff; }\n.mlp-hero-card--form { padding: 28px; }\n.mlp-form-placeholder {\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\n}\n\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\n.mlp-faq {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\n}\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\n.mlp-faq summary {\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\n  align-items:center; justify-content:space-between; gap: 16px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\n}\n.mlp-faq summary::-webkit-details-marker { display:none; }\n.mlp-faq summary .mlp-faq-ic {\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\n}\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\n.mlp-faq-contact a {\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\n}\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\n\n.mlp-article { max-width: 820px; margin: 0 auto; }\n.mlp-article h2 {\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\n}\n.mlp-article h2:first-child { margin-top: 0; }\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\n.mlp-article ul li {\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\n}\n.mlp-article ul li::before {\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\n}\n.mlp-article ul li::after {\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\n}\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\n.mlp-article a:hover { border-color: var(--mlp-blue); }\n.mlp-article strong { color: var(--mlp-navy); }\n\n.mlp-footcta {\n  text-align:center; padding: 80px 24px;\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\n}\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\n\n@media (max-width: 980px) {\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\n  .mlp-step::after { display:none; }\n  .mlp-why-grid { grid-template-columns: 1fr; }\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\n  .mlp-split--rev .mlp-split-media { order: 0; }\n  .mlp-sol-grid { grid-template-columns: 1fr; }\n}\n\n.mlp-journey { position: relative; }\n\n.mlp-journey-track { position: relative; }\n\n.mlp-journey-pin {\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\n  display: flex; align-items: center; overflow: hidden;\n}\n.mlp-journey-pin-inner {\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\n}\n\n.mlp-journey-progress {\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\n  display: flex; gap: 10px; z-index: 3;\n}\n.mlp-journey-progress span {\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\n  overflow: hidden; position: relative;\n}\n.mlp-journey-progress span::after {\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-journey-progress span.is-done::after { width:100%; }\n.mlp-journey-progress span.is-active::after { width:100%; }\n\n.mlp-journey-steps { position: relative; min-height: 280px; }\n.mlp-jstep {\n  position: absolute; inset: 0; display: flex; gap: 22px;\n  opacity: 0; visibility: hidden; transform: translateY(30px);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n  pointer-events: none;\n}\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\n.mlp-jstep-rail {\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\n}\n.mlp-jstep-body { flex: 1; }\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\n.mlp-jstep-num {\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\n}\n.mlp-jstep-tag {\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\n}\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\n.mlp-jstep-phase {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\n}\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\n.mlp-jstep-cta { margin-top: 22px; }\n\n.mlp-journey-visual {\n  position: relative; height: 64vh; max-height: 520px;\n  border-radius: 24px; overflow: hidden;\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\n  box-shadow: var(--mlp-shadow-lg);\n}\n.mlp-journey-visual::before {\n  content:\"\"; position:absolute; inset:0;\n  background-image:\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\n  background-size: 44px 44px;\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\n}\n.mlp-jscene {\n  position: absolute; inset: 0; display: flex; flex-direction: column;\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\n.mlp-jscene-badge {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\n  color: var(--mlp-navy); background: var(--mlp-gold);\n}\n.mlp-jscene-ring {\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\n}\n.mlp-jscene-ring::after {\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\n  animation: mlp-spin 8s linear infinite;\n}\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\n.mlp-jscene-ring svg { width: 64px; height:64px; }\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\n\n@media (max-width: 900px) {\n  .mlp-journey-track { height: auto !important; }\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\n  .mlp-journey-progress { display: none; }\n  .mlp-journey-visual { display: none; }\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\n  .mlp-jstep {\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\n  }\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\n  .mlp-jstep h4 { font-size: 21px; }\n  .mlp-jstep p { font-size: 15px; }\n}\n@media (max-width: 560px) {\n  .manay-lp { font-size: 16px; }\n  .mlp-section { padding: 60px 0; }\n  .mlp-steps, .mlp-feat-grid, .mlp-aud-grid { grid-template-columns: 1fr; }\n  .mlp-hero { padding: 80px 0 70px; }\n  .mlp-hero-cta { flex-direction: column; }\n  .mlp-hero-cta .mlp-btn { width:100%; }\n  .mlp-faq-contact { grid-template-columns: 1fr; }\n  .mlp-wrap { padding: 0 18px; }\n}\n\n.mlp-on-dark h1, .mlp-on-dark h2, .mlp-on-dark h3,\n.mlp-on-dark h4, .mlp-on-dark h5, .mlp-on-dark h6 { color: #fff; }\n.mlp-on-dark p { color: rgba(255,255,255,.85); }\n.mlp-hero, .mlp-form-section, .mlp-aud { } \n\n.mlp-nav {\n  position: sticky; top: 0; z-index: 200;\n  background: #ffffff;\n  border-bottom: 1px solid var(--mlp-line);\n  transition: background .35s ease, box-shadow .35s ease, border-color .35s ease;\n}\n.mlp-nav-inner {\n  max-width: 1240px; margin: 0 auto; padding: 14px 28px;\n  display: flex; align-items: center; justify-content: space-between; gap: 24px;\n}\n\n.mlp-nav-brand {\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 20px;\n  color: var(--mlp-navy); white-space:nowrap; display:flex; align-items:center; gap:10px;\n  transition: color .35s ease;\n}\n.mlp-nav-brand span { color: var(--mlp-gold); transition: color .35s ease; }\n.mlp-nav-brand .mlp-nav-logo {\n  width: 34px; height:34px; flex:0 0 auto; display:grid; place-items:center;\n  border:1.5px solid var(--mlp-gold); border-radius:7px; transition: border-color .35s ease;\n}\n.mlp-nav-brand .mlp-nav-logo svg path { transition: stroke .35s ease; }\n\n.mlp-nav-links { display: flex; gap: 2px; list-style: none; align-items:center; }\n.mlp-nav-links a {\n  position: relative;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 14.5px;\n  color: var(--mlp-navy); padding: 10px 13px; border-radius: 8px;\n  transition: color .25s, background .25s; white-space: nowrap;\n}\n.mlp-nav-links a:hover { color: var(--mlp-gold); }\n\n.mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\n.mlp-nav-links a.mlp-active::after {\n  content:\"\"; position:absolute; left:16px; right:16px; bottom:2px; height:2.5px;\n  background: var(--mlp-gold); border-radius:2px;\n}\n\n.mlp-nav-cta { display:flex; align-items:center; gap: 12px; }\n.mlp-nav-cta .mlp-nav-btn {\n  display:inline-flex; align-items:center; gap:8px;\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\n  padding: 11px 20px; border-radius: 100px; white-space:nowrap;\n  background: var(--mlp-gold); color: var(--mlp-navy); border: 1.5px solid var(--mlp-gold);\n  transition: background .3s, color .3s, border-color .3s, transform .25s;\n}\n.mlp-nav-cta .mlp-nav-btn:hover { transform: translateY(-2px); background: #EB9D00; border-color:#EB9D00; }\n.mlp-nav-toggle { display:none; background:none; border:0; cursor:pointer; padding:6px; }\n.mlp-nav-toggle svg { display:block; }\n.mlp-nav-toggle svg path { stroke: var(--mlp-navy); transition: stroke .35s ease; }\n\n.mlp-nav.mlp-nav--scrolled {\n  background: var(--mlp-navy);\n  border-bottom-color: rgba(255,255,255,.08);\n  box-shadow: 0 8px 30px -12px rgba(4,30,66,.5);\n}\n.mlp-nav--scrolled .mlp-nav-brand { color: #fff; }\n.mlp-nav--scrolled .mlp-nav-brand span { color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo { border-color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo svg path { stroke: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-links a { color: rgba(255,255,255,.92); }\n.mlp-nav--scrolled .mlp-nav-links a:hover { color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\n\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn {\n  background: transparent; color: #fff; border-color: rgba(255,255,255,.4);\n}\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn:hover { background: var(--mlp-gold); color: var(--mlp-navy); border-color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-toggle svg path { stroke: #fff; }\n\n@media (max-width: 1024px) {\n  .mlp-nav-links { display: none; position: absolute; top: 100%; left:0; right:0;\n    flex-direction: column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line);\n    padding: 12px 24px 18px; gap: 2px; box-shadow: var(--mlp-shadow); }\n  .mlp-nav-links.mlp-open { display: flex; }\n  .mlp-nav-links a { padding: 13px 14px; border-radius:8px; }\n  .mlp-nav-links a.mlp-active::after { display:none; }\n  .mlp-nav-links a.mlp-active { background: rgba(251,177,28,.12); }\n  \n  .mlp-nav--scrolled .mlp-nav-links { background:#fff; }\n  .mlp-nav--scrolled .mlp-nav-links a { color: var(--mlp-navy); }\n  .mlp-nav-toggle { display:block; }\n}\n@media (max-width: 600px) {\n  .mlp-nav-inner { padding: 12px 18px; }\n  .mlp-nav-cta .mlp-nav-btn span.mlp-cta-long { display:none; }\n  .mlp-nav-cta .mlp-nav-btn { padding: 10px 18px; }\n}\n\n.mlp-nav-brand { gap: 14px; }\n.mlp-nav-logo-img { height: 56px; width: auto; display: block; transition: opacity .35s ease; }\n.mlp-logo-light { display: none; }\n.mlp-nav--scrolled .mlp-logo-dark { display: none; }\n.mlp-nav--scrolled .mlp-logo-light { display: block; }\n.mlp-nav-tagline {\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 11.5px; line-height: 1.25;\n  color: var(--mlp-muted); padding-left: 14px; border-left: 1.5px solid var(--mlp-line);\n  transition: color .35s ease, border-color .35s ease; white-space: nowrap;\n}\n.mlp-nav--scrolled .mlp-nav-tagline { color: rgba(255,255,255,.7); border-left-color: rgba(255,255,255,.2); }\n\n.mlp-nav-video {\n  display:inline-flex; align-items:center; gap:9px; cursor:pointer;\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\n  padding: 9px 18px 9px 9px; border-radius: 100px; white-space:nowrap;\n  background: #fff; color: var(--mlp-navy); border: 1.5px solid var(--mlp-line);\n  transition: border-color .25s, transform .25s, background .35s, color .35s;\n}\n.mlp-nav-video-ic { width:30px; height:30px; border-radius:50%; background: var(--mlp-gold); display:grid; place-items:center; flex:0 0 auto; }\n.mlp-nav-video:hover { transform: translateY(-2px); border-color: var(--mlp-gold); }\n.mlp-nav--scrolled .mlp-nav-video { background: transparent; color:#fff; border-color: rgba(255,255,255,.3); }\n\n.mlp-nav-contact { position: relative; }\n.mlp-nav-contact-btn {\n  display:inline-flex; align-items:center; gap:8px; cursor:pointer;\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\n  padding: 11px 18px; border-radius: 100px; white-space:nowrap;\n  background: var(--mlp-navy); color: #fff; border: 1.5px solid var(--mlp-blue);\n  transition: background .25s, transform .25s, border-color .25s;\n}\n.mlp-nav-contact-btn:hover { transform: translateY(-2px); background: var(--mlp-navy-2); }\n.mlp-nav-contact-arrow { transition: transform .3s; }\n.mlp-nav-contact.is-open .mlp-nav-contact-arrow { transform: rotate(180deg); }\n.mlp-nav--scrolled .mlp-nav-contact-btn { border-color: rgba(255,255,255,.35); }\n\n.mlp-nav-contact-panel {\n  position: absolute; top: calc(100% + 14px); left: 50%; transform: translateX(-50%) translateY(-8px);\n  width: 340px; background:#fff; border-radius: 18px; box-shadow: 0 24px 60px -16px rgba(4,30,66,.4);\n  border: 1px solid var(--mlp-line); padding: 8px; z-index: 50;\n  opacity: 0; visibility: hidden; transition: opacity .28s, transform .28s;\n}\n.mlp-nav-contact.is-open .mlp-nav-contact-panel { opacity:1; visibility:visible; transform: translateX(-50%) translateY(0); }\n.mlp-nav-contact-panel::before {\n  content:\"\"; position:absolute; top:-7px; left:50%; transform: translateX(-50%) rotate(45deg);\n  width:14px; height:14px; background:#fff; border-left:1px solid var(--mlp-line); border-top:1px solid var(--mlp-line);\n}\n.mlp-nav-contact-head {\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\n  text-transform:uppercase; color: var(--mlp-muted); padding: 14px 16px 10px;\n}\n.mlp-nav-contact-row {\n  display:flex; align-items:center; gap:14px; padding: 12px 16px; border-radius: 12px;\n  transition: background .2s; border-top: 1px solid var(--mlp-line);\n}\n.mlp-nav-contact-row:hover { background: var(--mlp-bg-soft); }\n.mlp-nav-contact-flag { font-size: 26px; flex:0 0 auto; line-height:1; }\n.mlp-nav-contact-info { flex:1; display:flex; flex-direction:column; }\n.mlp-nav-contact-info small { font-size: 12.5px; color: var(--mlp-muted); font-family: var(--mlp-font-body); }\n.mlp-nav-contact-info b { font-size: 17px; color: var(--mlp-navy); font-family: var(--mlp-font-display); font-weight:700; }\n.mlp-nav-contact-wa {\n  display:flex; align-items:center; justify-content:center; gap:9px; padding: 14px;\n  font-family: var(--mlp-font-display); font-weight:700; font-size:14.5px; color:#1a8f47;\n  border-top: 1px solid var(--mlp-line); margin-top: 4px;\n}\n.mlp-nav-contact-wa:hover { color:#147a3b; }\n.mlp-nav-contact-cta { width: calc(100% - 12px); margin: 4px 6px 6px; padding: 14px; font-size: 15px; }\n\n@media (max-width: 1100px) {\n  .mlp-nav-tagline { display:none; }\n}\n@media (max-width: 1024px) {\n  \n  .mlp-nav-video { display:none; }\n}\n@media (max-width: 600px) {\n  .mlp-nav-logo-img { height: 44px; }\n  .mlp-nav-contact-btn { padding: 10px 13px; }\n  .mlp-nav-contact-btn .mlp-cta-long, .mlp-nav-btn .mlp-cta-long { display:none; }\n  .mlp-nav-contact-panel { width: 290px; }\n}\n\n.mlp-table-wrap {\n  margin-top: 42px; border-radius: var(--mlp-radius); overflow: hidden;\n  border: 1px solid var(--mlp-line); box-shadow: var(--mlp-shadow);\n  background: #fff;\n}\n\n.mlp-tabs { margin-top: 36px; }\n.mlp-tabs-nav {\n  display: flex; gap: 10px; flex-wrap: wrap; margin-bottom: 22px;\n}\n.mlp-tab-btn {\n  flex: 1 1 auto; min-width: 140px; cursor: pointer;\n  background: #fff; border: 1.5px solid var(--mlp-line); border-radius: 16px;\n  padding: 16px 20px; text-align: left; transition: all .25s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n  font-family: var(--mlp-font-display);\n}\n.mlp-tab-btn:hover { border-color: var(--mlp-blue); transform: translateY(-2px); }\n.mlp-tab-btn.is-active {\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\n  border-color: transparent; box-shadow: 0 12px 28px -10px rgba(4,30,66,.45);\n}\n.mlp-tab-btn-code { display:block; font-size: 19px; font-weight: 800; color: var(--mlp-navy); letter-spacing:-.01em; }\n.mlp-tab-btn-name { display:block; font-size: 13px; font-weight: 600; color: var(--mlp-muted); margin-top: 2px; }\n.mlp-tab-btn.is-active .mlp-tab-btn-code { color: #fff; }\n.mlp-tab-btn.is-active .mlp-tab-btn-name { color: var(--mlp-gold); }\n\n.mlp-tab-panel {\n  display: none; background:#fff; border:1px solid var(--mlp-line); border-radius: 22px;\n  overflow: hidden; box-shadow: var(--mlp-shadow); animation: mlp-tabfade .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-tab-panel.is-active { display: block; }\n@keyframes mlp-tabfade { from { opacity:0; transform: translateY(12px); } to { opacity:1; transform:none; } }\n.mlp-tab-panel-head {\n  display:flex; align-items:center; gap:18px; padding: 28px 32px;\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color:#fff;\n}\n.mlp-tab-panel-badge {\n  flex:0 0 auto; width: 60px; height:60px; border-radius:16px; display:grid; place-items:center;\n  background: var(--mlp-gold); color: var(--mlp-navy);\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 15px; text-align:center; line-height:1.05;\n}\n.mlp-tab-panel-head h4 { color:#fff; font-size: 24px; margin:0 0 2px; }\n.mlp-tab-panel-head p { color: rgba(255,255,255,.75); font-size: 14.5px; margin:0; }\n\n.mlp-tab-features { padding: 14px 32px 8px; }\n.mlp-tab-feat {\n  display:flex; gap: 18px; padding: 18px 0; border-bottom: 1px solid var(--mlp-line);\n}\n.mlp-tab-feat:last-child { border-bottom: 0; }\n.mlp-tab-feat-ic {\n  flex:0 0 auto; width: 42px; height:42px; border-radius: 11px; display:grid; place-items:center;\n  background: rgba(15,79,168,.1); color: var(--mlp-blue);\n}\n.mlp-tab-feat-txt { flex:1; }\n.mlp-tab-feat-label { font-family: var(--mlp-font-display); font-weight:700; font-size: 13px; color: var(--mlp-muted); text-transform:uppercase; letter-spacing:.05em; margin-bottom: 4px; }\n.mlp-tab-feat-val { font-size: 15.5px; color: var(--mlp-ink); line-height:1.5; }\n.mlp-tab-feat.is--hl .mlp-tab-feat-ic { background: var(--mlp-gold); color: var(--mlp-navy); }\n.mlp-tab-feat.is--hl .mlp-tab-feat-val { font-weight: 600; color: var(--mlp-navy); }\n\n.mlp-tab-panel-cta {\n  display:flex; align-items:center; justify-content:space-between; gap:20px; flex-wrap:wrap;\n  padding: 22px 32px; background: var(--mlp-bg-soft); border-top:1px solid var(--mlp-line);\n}\n.mlp-tab-panel-cta p { font-size:14.5px; color: var(--mlp-muted); margin:0; }\n.mlp-tab-panel-cta strong { color: var(--mlp-navy); }\n@media (max-width: 560px) {\n  .mlp-tab-btn { min-width: calc(50% - 5px); padding: 13px 16px; }\n  .mlp-tab-panel-head { padding: 22px; }\n  .mlp-tab-features { padding: 10px 22px 4px; }\n  .mlp-tab-panel-cta { padding: 20px 22px; }\n}\n.mlp-table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }\n.mlp-table { width: 100%; border-collapse: collapse; min-width: 680px; }\n.mlp-table thead th {\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\n  color: #fff; font-family: var(--mlp-font-display); font-weight: 600;\n  font-size: 15px; text-align: left; padding: 18px 20px; vertical-align: middle;\n}\n.mlp-table thead th:first-child { font-size: 13px; text-transform: uppercase; letter-spacing: .06em; color: rgba(255,255,255,.7); }\n.mlp-table thead th .mlp-th-badge {\n  display:block; margin-top:3px; font-size:12px; font-weight:500;\n  color: var(--mlp-gold-lt); font-family: var(--mlp-font-body);\n}\n.mlp-table tbody th {\n  text-align: left; padding: 16px 20px; font-family: var(--mlp-font-display);\n  font-weight: 600; font-size: 14.5px; color: var(--mlp-navy);\n  background: var(--mlp-bg-soft); border-right: 1px solid var(--mlp-line);\n  white-space: nowrap;\n}\n.mlp-table tbody td {\n  padding: 16px 20px; font-size: 14.5px; color: #34404f;\n  border-top: 1px solid var(--mlp-line); vertical-align: top;\n}\n.mlp-table tbody tr:hover td { background: rgba(15,79,168,.03); }\n.mlp-table .mlp-td-hl { color: var(--mlp-navy); font-weight: 600; }\n.mlp-table-cta {\n  display:flex; align-items:center; justify-content:space-between; gap:20px;\n  flex-wrap:wrap; padding: 20px 24px; background: var(--mlp-bg-soft);\n  border-top: 1px solid var(--mlp-line);\n}\n.mlp-table-cta p { font-size: 14.5px; color: var(--mlp-muted); margin:0; }\n.mlp-table-cta strong { color: var(--mlp-navy); }\n\n.mlp-acc-wrap { max-width: 880px; margin: 40px auto 0; }\n.mlp-acc {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\n}\n.mlp-acc[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.28); }\n.mlp-acc > summary {\n  list-style:none; cursor:pointer; padding: 20px 24px; display:flex;\n  align-items:center; gap: 16px;\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 17px; color: var(--mlp-navy);\n}\n.mlp-acc > summary::-webkit-details-marker { display:none; }\n.mlp-acc > summary .mlp-acc-ic {\n  flex:0 0 auto; width: 30px; height:30px; border-radius: 9px; display:grid; place-items:center;\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\n}\n.mlp-acc[open] > summary .mlp-acc-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\n.mlp-acc-body { padding: 0 24px 22px; }\n.mlp-acc-body > .mlp-answer-first {\n  background: linear-gradient(135deg, rgba(15,79,168,.07), rgba(251,177,28,.06));\n  border-left: 3px solid var(--mlp-blue); border-radius: 0 10px 10px 0;\n  padding: 14px 18px; margin-bottom: 16px; font-size: 15.5px; color: var(--mlp-navy); font-weight: 500;\n}\n.mlp-acc-body p { font-size: 15.5px; color:#34404f; margin-bottom: 14px; }\n.mlp-acc-body p:last-child { margin-bottom: 0; }\n.mlp-acc-body ul { margin: 0 0 16px; padding-left: 4px; list-style:none; }\n.mlp-acc-body ul li { position:relative; padding-left: 28px; margin-bottom: 9px; color:#34404f; font-size:15px; }\n.mlp-acc-body ul li::before { content:\"\"; position:absolute; left:0; top:8px; width:14px; height:14px; border-radius:4px; background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); }\n.mlp-acc-body ul li::after { content:\"\"; position:absolute; left:4px; top:11px; width:4px; height:7px; border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg); }\n.mlp-acc-body a { font-weight:600; border-bottom:1px solid rgba(15,79,168,.3); }\n.mlp-acc-body strong { color: var(--mlp-navy); }\n\n.mlp-5n1k { display:grid; grid-template-columns: repeat(3,1fr); gap:18px; max-width:1080px; margin:46px auto 0; }\n.mlp-5n1k-item {\n  position: relative; text-align:left; background:#fff; border:1px solid var(--mlp-line);\n  border-radius: 20px; padding: 26px 24px; overflow:hidden; display:block;\n  transition: transform .3s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .3s, border-color .3s;\n}\n.mlp-5n1k-item::before {\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\n  transform: scaleY(0); transform-origin: top; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\n}\n.mlp-5n1k-item:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow-lg); border-color: transparent; }\n.mlp-5n1k-item:hover::before { transform: scaleY(1); }\n.mlp-5n1k-top { display:flex; align-items:center; gap:14px; margin-bottom:14px; }\n.mlp-5n1k-ic {\n  flex:0 0 auto; width:48px; height:48px; border-radius:13px; display:grid; place-items:center;\n  background: linear-gradient(135deg, rgba(251,177,28,.16), rgba(15,79,168,.12)); color: var(--mlp-blue);\n  transition: background .3s, color .3s;\n}\n.mlp-5n1k-ic svg { width:24px; height:24px; }\n.mlp-5n1k-item:hover .mlp-5n1k-ic { background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color: var(--mlp-gold); }\n.mlp-5n1k-item:hover .mlp-5n1k-ic svg [stroke] { stroke: var(--mlp-gold); }\n.mlp-5n1k-q {\n  font-family:var(--mlp-font-display); font-weight:800; font-size:11px; letter-spacing:.08em;\n  color:#b07d00; text-transform:uppercase;\n  background: rgba(251,177,28,.16); padding:5px 11px; border-radius:100px;\n}\n.mlp-5n1k-item b { display:block; font-family:var(--mlp-font-display); font-size:18px; color:var(--mlp-navy); margin-bottom:7px; }\n.mlp-5n1k-desc { font-size:14.5px; color:var(--mlp-muted); line-height:1.55; }\n@media (max-width:860px){ .mlp-5n1k { grid-template-columns:1fr 1fr; } }\n@media (max-width:560px){ .mlp-5n1k { grid-template-columns:1fr; } }\n\n.mlp-vmodal-overlay {\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\n  padding: 24px; opacity: 0; transition: opacity .3s;\n}\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\n.mlp-vmodal {\n  width: 100%; max-width: 920px; position: relative;\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\n}\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\n.mlp-vmodal-close {\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\n  display:grid; place-items:center; transition: background .2s;\n}\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\n.mlp-vmodal-frame {\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\n}\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\n.mlp-vmodal-ph {\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\n  gap:14px; color: rgba(255,255,255,.7);\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\n}\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\n\n.mlp-vmodal-overlay {\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\n  padding: 24px; opacity: 0; transition: opacity .3s;\n}\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\n.mlp-vmodal {\n  width: 100%; max-width: 920px; position: relative;\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\n}\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\n.mlp-vmodal-close {\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\n  display:grid; place-items:center; transition: background .2s;\n}\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\n.mlp-vmodal-frame {\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\n}\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\n.mlp-vmodal-ph {\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\n  gap:14px; color: rgba(255,255,255,.7);\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\n}\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\n\n.mlp-exit-overlay {\n  position: fixed; inset: 0; z-index: 9998; background: rgba(4,30,66,.6);\n  backdrop-filter: blur(4px); display: none; align-items: center; justify-content: center;\n  padding: 24px; opacity: 0; transition: opacity .3s;\n}\n.mlp-exit-overlay.mlp-show { display: flex; opacity: 1; }\n.mlp-exit-modal {\n  background:#fff; border-radius: 22px; max-width: 480px; width: 100%;\n  padding: 40px 36px; position: relative; text-align: center;\n  box-shadow: var(--mlp-shadow-lg); transform: translateY(20px) scale(.97); transition: transform .35s cubic-bezier(.2,.8,.2,1);\n}\n.mlp-exit-overlay.mlp-show .mlp-exit-modal { transform: translateY(0) scale(1); }\n.mlp-exit-close {\n  position:absolute; top: 16px; right: 16px; width: 36px; height:36px; border-radius:50%;\n  border:0; background: var(--mlp-bg-soft); color: var(--mlp-muted); cursor:pointer;\n  font-size: 20px; line-height:1; display:grid; place-items:center; transition: background .2s, color .2s;\n}\n.mlp-exit-close:hover { background: var(--mlp-line); color: var(--mlp-navy); }\n.mlp-exit-badge {\n  display:inline-block; font-family:var(--mlp-font-display); font-weight:600; font-size:12px;\n  letter-spacing:.1em; text-transform:uppercase; color: var(--mlp-gold);\n  background: rgba(251,177,28,.12); padding:7px 16px; border-radius:100px; margin-bottom:18px;\n}\n.mlp-exit-modal h3 { font-size: 26px; margin-bottom: 12px; line-height:1.2; }\n.mlp-exit-modal p { color: var(--mlp-muted); font-size: 15.5px; margin-bottom: 24px; }\n.mlp-exit-actions { display:flex; flex-direction:column; gap: 12px; }\n.mlp-exit-actions .mlp-btn { width:100%; }\n.mlp-exit-note { margin-top:16px; font-size:13px; color: var(--mlp-muted); }\n\n.mlp-float {\n  position: fixed; right: 22px; bottom: 22px; z-index: 9990;\n  display: flex; flex-direction: column; gap: 12px;\n}\n.mlp-float a, .mlp-float button {\n  width: 56px; height: 56px; border-radius: 50%; display: grid; place-items: center;\n  border: 0; cursor: pointer; box-shadow: 0 10px 30px -8px rgba(4,30,66,.4);\n  transition: transform .25s; position: relative;\n}\n.mlp-float a:hover, .mlp-float button:hover { transform: translateY(-4px) scale(1.05); }\n.mlp-float .mlp-fl-wa { background: #25D366; }\n.mlp-float .mlp-fl-top { background: var(--mlp-navy); opacity: 0; pointer-events:none; transition: opacity .3s, transform .25s; }\n.mlp-float .mlp-fl-top.mlp-show { opacity: 1; pointer-events:auto; }\n.mlp-float .mlp-fl-tooltip {\n  position:absolute; right: 68px; top:50%; transform: translateY(-50%);\n  background: var(--mlp-navy); color:#fff; font-size: 13px; font-family:var(--mlp-font-display);\n  font-weight:500; padding: 8px 14px; border-radius: 8px; white-space: nowrap;\n  opacity:0; pointer-events:none; transition: opacity .2s;\n}\n.mlp-float a:hover .mlp-fl-tooltip { opacity: 1; }\n\n.mlp-mobilebar {\n  position: fixed; left:0; right:0; bottom:0; z-index: 9991; display:none;\n  background:#fff; border-top:1px solid var(--mlp-line); box-shadow: 0 -6px 24px -10px rgba(4,30,66,.2);\n  padding: 8px; grid-template-columns: 1fr 1fr 1fr; gap: 8px;\n}\n.mlp-mobilebar a {\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\n  padding: 8px 4px; border-radius: 10px; font-family:var(--mlp-font-display); font-weight:600;\n  font-size: 12px; text-align:center;\n}\n.mlp-mobilebar a.mlp-mb-form { background: linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color: var(--mlp-navy); }\n.mlp-mobilebar a.mlp-mb-wa { background: rgba(37,211,102,.12); color:#1a8f47; }\n.mlp-mobilebar a.mlp-mb-call { background: var(--mlp-bg-soft); color: var(--mlp-navy); }\n@media (max-width: 768px) {\n  .mlp-mobilebar { display: grid; }\n  .mlp-float { display: none; }\n  body { } \n  .manay-lp { padding-bottom: 72px; }\n}\n\n.mlp-awards-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\n.mlp-award {\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\n  padding: 28px 22px; text-align:center; transition: transform .3s, box-shadow .3s;\n  position:relative; overflow:hidden;\n}\n.mlp-award:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\n.mlp-award::before { content:\"\"; position:absolute; top:0; left:0; right:0; height:3px; background:linear-gradient(90deg,var(--mlp-gold-lt),var(--mlp-gold)); }\n.mlp-award-img {\n  width: 90px; height: 90px; margin: 0 auto 16px; border-radius: 12px;\n  background: var(--mlp-bg-soft); display:grid; place-items:center; overflow:hidden;\n  border:1px dashed var(--mlp-line); color: var(--mlp-blue);\n}\n.mlp-award-img img { width:100%; height:100%; object-fit:contain; }\n.mlp-award h5 { font-size: 15.5px; margin-bottom: 6px; line-height:1.3; }\n.mlp-award span { font-size: 13px; color: var(--mlp-muted); }\n@media (max-width:880px){ .mlp-awards-grid { grid-template-columns: repeat(2,1fr); } }\n\n.mlp-video-wrap { max-width: 900px; margin: 46px auto 0; }\n.mlp-video {\n  position: relative; padding-top: 56.25%; border-radius: var(--mlp-radius);\n  overflow: hidden; box-shadow: var(--mlp-shadow-lg); background: var(--mlp-navy);\n}\n.mlp-video iframe, .mlp-video img { position:absolute; inset:0; width:100%; height:100%; border:0; object-fit:cover; }\n.mlp-video-placeholder {\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\n  gap: 16px; color:#fff; cursor:pointer;\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\n}\n.mlp-video-play {\n  width: 78px; height:78px; border-radius:50%; background: rgba(255,255,255,.95);\n  display:grid; place-items:center; transition: transform .3s, background .3s;\n}\n.mlp-video-placeholder:hover .mlp-video-play { transform: scale(1.08); background:#fff; }\n.mlp-video-play svg { margin-left: 4px; }\n.mlp-video-placeholder p { color: rgba(255,255,255,.85); font-size: 15px; font-family:var(--mlp-font-display); font-weight:500; }\n\n.mlp-logos { margin-top: 44px; -webkit-mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); overflow: hidden; }\n.mlp-logos-track { display: flex; gap: 56px; width: max-content; animation: mlp-marquee 38s linear infinite; }\n.mlp-logos:hover .mlp-logos-track { animation-play-state: paused; }\n.mlp-logo {\n  flex: 0 0 auto; height: 56px; width: 150px; display:grid; place-items:center;\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 10px;\n  color: var(--mlp-muted); font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\n  filter: grayscale(1); opacity:.7; transition: filter .3s, opacity .3s;\n}\n.mlp-logo img { max-width: 80%; max-height: 70%; object-fit:contain; }\n.mlp-logo:hover { filter: grayscale(0); opacity:1; }\n@keyframes mlp-marquee { from { transform: translateX(0); } to { transform: translateX(-50%); } }\n\n.mlp-photos { display:grid; grid-template-columns: 2fr 1fr 1fr; grid-template-rows: repeat(2, 200px); gap: 16px; margin-top:46px; }\n.mlp-photo {\n  border-radius: var(--mlp-radius); overflow:hidden; position:relative;\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\n  border:1px dashed var(--mlp-line); display:grid; place-items:center;\n}\n.mlp-photo img { width:100%; height:100%; object-fit:cover; }\n.mlp-photo--big { grid-row: span 2; }\n.mlp-photo-note { text-align:center; color: var(--mlp-muted); font-size:13px; padding: 12px; font-family:var(--mlp-font-display); font-weight:500; }\n.mlp-photo-note svg { display:block; margin:0 auto 8px; opacity:.5; }\n.mlp-photo-caption {\n  position:absolute; left:0; right:0; bottom:0; padding: 16px;\n  background: linear-gradient(transparent, rgba(4,30,66,.8)); color:#fff;\n  font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\n}\n@media (max-width:860px){\n  .mlp-photos { grid-template-columns: 1fr 1fr; grid-template-rows: repeat(3,160px); }\n  .mlp-photo--big { grid-row: span 2; grid-column: span 2; }\n}\n\n\n\/* ===================== DUZELTMELER v2 ===================== *\/\n\/* NAV: kalabaligi azalt, cakismayi onle *\/\n.manay-lp .mlp-nav-inner{ gap:14px; padding:10px 22px; }\n.manay-lp .mlp-nav-links{ gap:0; }\n.manay-lp .mlp-nav-links a{ padding:8px 9px; font-size:14px; }\n.manay-lp .mlp-nav-logo-img{ height:46px; }\n.manay-lp .mlp-nav-cta{ gap:8px; }\n.manay-lp .mlp-nav-video{ padding:8px 14px 8px 8px; font-size:13.5px; }\n.manay-lp .mlp-nav-contact-btn{ padding:9px 14px; font-size:13.5px; }\n.manay-lp .mlp-nav-btn{ padding:9px 16px; font-size:13.5px; }\n\/* Iletisim butonu yazisi her zaman gorunur + beyaz *\/\n.manay-lp .mlp-nav-contact-btn,\n.manay-lp .mlp-nav-contact-btn span,\n.manay-lp .mlp-nav-contact-btn svg{ color:#fff !important; }\n.manay-lp .mlp-nav-contact-btn .mlp-cta-long{ display:inline-block !important; color:#fff !important; }\n\/* Tagline'i daha erken gizle (cakisma engeli) *\/\n@media (max-width:1366px){ .manay-lp .mlp-nav-tagline{ display:none; } }\n@media (max-width:1200px){ .manay-lp .mlp-nav-video{ display:none; } }\n@media (max-width:1080px){\n  .manay-lp .mlp-nav-links{ display:none; position:absolute; top:100%; left:0; right:0; flex-direction:column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line); padding:12px 24px 18px; gap:2px; box-shadow:var(--mlp-shadow); }\n  .manay-lp .mlp-nav-links.mlp-open{ display:flex; }\n  .manay-lp .mlp-nav-links a{ padding:13px 14px; }\n  .manay-lp .mlp-nav-toggle{ display:block; }\n}\n\n\/* HERO: kompakt + ustten hizali *\/\n.manay-lp .mlp-hero{ padding:70px 0 60px; }\n.manay-lp .mlp-hero-grid{ align-items:start; }\n.manay-lp .mlp-hero-copy{ padding-top:6px; }\n.manay-lp .mlp-hero-card--form{ padding:20px 20px 16px; }\n.manay-lp .mlp-hero-card h3{ font-size:19px; margin-bottom:4px; }\n.manay-lp .mlp-hero-card p.mlp-card-sub{ margin-bottom:12px; font-size:13.5px; }\n.manay-lp .mlp-hero-stats{ margin-top:14px; padding-top:14px; }\n.manay-lp .mlp-hero-stats .mlp-stat b{ font-size:22px; }\n\/* HubSpot hero formunu kompaktla *\/\n.manay-lp .mlp-hero-card--form .hs-form-field{ margin-bottom:8px !important; }\n.manay-lp .mlp-hero-card--form .hs-form-field>label{ margin-bottom:3px !important; font-size:13px !important; line-height:1.2 !important; }\n.manay-lp .mlp-hero-card--form .hs-input:not([type=checkbox]):not([type=radio]){ padding:8px 10px !important; min-height:0 !important; font-size:14px !important; }\n.manay-lp .mlp-hero-card--form textarea.hs-input{ min-height:58px !important; height:58px !important; }\n.manay-lp .mlp-hero-card--form .hs_submit{ margin-top:6px !important; }\n.manay-lp .mlp-hero-card--form .hs-button{ padding:11px 22px !important; }\n.manay-lp .mlp-hero-card--form .hs_recaptcha{ margin:6px 0 !important; }\n\n\/* Ara CTA'larda iki buton hizalamasi *\/\n.manay-lp .mlp-steps-cta{ display:flex; gap:14px; justify-content:center; flex-wrap:wrap; }\n.manay-lp .mlp-footcta .mlp-btn{ margin:6px; }\n.manay-lp .mlp-jstep-cta{ display:flex; gap:12px; flex-wrap:wrap; }\n\n\/* RANDEVU POPUP *\/\n.manay-lp .mlp-meet-overlay{ position:fixed; inset:0; z-index:10000; background:rgba(2,15,40,.82); backdrop-filter:blur(6px); display:none; align-items:center; justify-content:center; padding:18px; opacity:0; transition:opacity .3s; }\n.manay-lp .mlp-meet-overlay.mlp-show{ display:flex; opacity:1; }\n.manay-lp .mlp-meet-modal{ background:#fff; border-radius:20px; width:100%; max-width:920px; max-height:92vh; overflow:auto; position:relative; padding:16px; box-shadow:var(--mlp-shadow-lg); transform:translateY(18px) scale(.98); transition:transform .35s cubic-bezier(.2,.8,.2,1); }\n.manay-lp .mlp-meet-overlay.mlp-show .mlp-meet-modal{ transform:none; }\n.manay-lp .mlp-meet-close{ position:absolute; top:10px; right:10px; width:38px; height:38px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:22px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:3; }\n.manay-lp .mlp-meet-close:hover{ background:var(--mlp-line); }\n.manay-lp .mlp-meet-modal .meetings-iframe-container{ width:100%; min-height:700px; }\n@media (max-width:600px){ .manay-lp .mlp-meet-modal .meetings-iframe-container{ min-height:560px; } }\n\n\n\/* ===== HubSpot form: ADAPTIF metin renkleri (zemine gore) ===== *\/\n\/* Beyaz kutu (alt iletisim formu) -> KOYU metin *\/\n.manay-lp .mlp-form-box .hbspt-form,\n.manay-lp .mlp-form-box .hs-form-field label,\n.manay-lp .mlp-form-box .hs-form-field>label,\n.manay-lp .mlp-form-box .hs-form-field legend,\n.manay-lp .mlp-form-box .hs-richtext,\n.manay-lp .mlp-form-box .hs-richtext p,\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display,\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display span,\n.manay-lp .mlp-form-box .hs-form-radio-display span,\n.manay-lp .mlp-form-box .hs-field-desc{ color:#021530 !important; }\n.manay-lp .mlp-form-box .hs-input,\n.manay-lp .mlp-form-box select.hs-input,\n.manay-lp .mlp-form-box textarea.hs-input{ color:#1a1a1a !important; }\n.manay-lp .mlp-form-box .hbspt-form a{ color:var(--mlp-blue) !important; text-decoration:underline; }\n\n\/* Koyu cam kart (hero formu) -> ACIK metin *\/\n.manay-lp .mlp-hero-card--form .hbspt-form,\n.manay-lp .mlp-hero-card--form .hs-form-field label,\n.manay-lp .mlp-hero-card--form .hs-form-field>label,\n.manay-lp .mlp-hero-card--form .hs-form-field legend,\n.manay-lp .mlp-hero-card--form .hs-richtext,\n.manay-lp .mlp-hero-card--form .hs-richtext p,\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display,\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display span,\n.manay-lp .mlp-hero-card--form .hs-field-desc{ color:#ffffff !important; }\n.manay-lp .mlp-hero-card--form .hbspt-form a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\n.manay-lp .mlp-hero-card--form .hs-input,\n.manay-lp .mlp-hero-card--form select.hs-input,\n.manay-lp .mlp-hero-card--form textarea.hs-input{ color:#1a1a1a !important; }\n\n\/* Hata mesajlari her iki zeminde okunur olsun *\/\n.manay-lp .mlp-form-box .hs-error-msg,\n.manay-lp .mlp-form-box .hs-error-msgs label{ color:#c0392b !important; }\n.manay-lp .mlp-hero-card--form .hs-error-msg,\n.manay-lp .mlp-hero-card--form .hs-error-msgs label{ color:#ffd9d2 !important; }\n\n\n\/* ===================== OZEL FORM (HubSpot API) ===================== *\/\n.manay-lp .mlp-cform{ display:flex; flex-direction:column; gap:12px; text-align:left; }\n.manay-lp .mlp-cform .mlp-field{ display:flex; flex-direction:column; gap:6px; }\n.manay-lp .mlp-cform .mlp-field label{ font-family:var(--mlp-font-display); font-weight:600; font-size:13.5px; }\n.manay-lp .mlp-cform .mlp-req{ color:#e2574c; }\n.manay-lp .mlp-cform input, .manay-lp .mlp-cform select, .manay-lp .mlp-cform textarea{\n  width:100%; box-sizing:border-box; font-family:var(--mlp-font-body); font-size:15px; color:#1a1a1a;\n  background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:11px 13px;\n  transition:border-color .2s, box-shadow .2s; outline:none; -webkit-appearance:none; appearance:none;\n}\n.manay-lp .mlp-cform select{ background-image:url(\"data:image\/svg+xml;utf8,<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%235b6678' stroke-width='2.4'><path d='M6 9l6 6 6-6'\/><\/svg>\"); background-repeat:no-repeat; background-position:right 10px center; padding-right:30px; }\n.manay-lp .mlp-cform textarea{ resize:vertical; min-height:62px; }\n.manay-lp .mlp-cform input:focus, .manay-lp .mlp-cform select:focus, .manay-lp .mlp-cform textarea:focus{\n  border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15);\n}\n.manay-lp .mlp-cform input::placeholder, .manay-lp .mlp-cform textarea::placeholder{ color:#9aa6b5; }\n.manay-lp .mlp-phone{ display:grid; grid-template-columns:120px 1fr; gap:8px; }\n.manay-lp .mlp-consent{ display:flex; align-items:flex-start; gap:9px; font-size:12.5px; line-height:1.5; cursor:pointer; }\n.manay-lp .mlp-consent input{ width:auto; margin-top:2px; flex:0 0 auto; accent-color:var(--mlp-blue); }\n.manay-lp .mlp-cform-submit{ width:100%; margin-top:4px; }\n.manay-lp .mlp-cform-msg{ display:none; font-size:14px; line-height:1.5; padding:11px 13px; border-radius:10px; }\n.manay-lp .mlp-cform-msg.is-ok{ display:block; background:rgba(37,170,93,.14); color:#1a8f47; }\n.manay-lp .mlp-cform-msg.is-err{ display:block; background:rgba(224,87,76,.14); color:#c0392b; }\n.manay-lp .mlp-cform .mlp-field.is-invalid input, .manay-lp .mlp-cform .mlp-field.is-invalid textarea, .manay-lp .mlp-cform .mlp-field.is-invalid select{ border-color:#e2574c; box-shadow:0 0 0 3px rgba(226,87,76,.15); }\n.manay-lp .mlp-cform .mlp-consent.is-invalid{ color:#e2574c; }\n.manay-lp .mlp-hp{ position:absolute !important; left:-9999px !important; top:-9999px !important; width:1px !important; height:1px !important; opacity:0 !important; pointer-events:none !important; }\n\/* Zemine gore etiket renkleri *\/\n.manay-lp .mlp-hero-card--form .mlp-cform label, .manay-lp .mlp-hero-card--form .mlp-consent{ color:#fff; }\n.manay-lp .mlp-hero-card--form .mlp-cform a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\n.manay-lp .mlp-form-box .mlp-cform label, .manay-lp .mlp-form-box .mlp-consent{ color:var(--mlp-ink); }\n.manay-lp .mlp-form-box .mlp-cform a{ color:var(--mlp-blue) !important; text-decoration:underline; }\n@media (max-width:380px){ .manay-lp .mlp-phone{ grid-template-columns:104px 1fr; } }\n\n\n\/* ===================== ULKE KODU SECICI (aranabilir + ozel) ===================== *\/\n.manay-lp .mlp-cc-wrap{ position:relative; }\n.manay-lp .mlp-cc-btn{ display:flex; align-items:center; gap:6px; width:100%; height:100%; min-height:46px; box-sizing:border-box; background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:0 9px; cursor:pointer; font-family:var(--mlp-font-body); font-size:14px; color:#1a1a1a; }\n.manay-lp .mlp-cc-btn .mlp-cc-flag{ font-size:17px; line-height:1; }\n.manay-lp .mlp-cc-btn .mlp-cc-code{ font-weight:700; }\n.manay-lp .mlp-cc-btn svg{ margin-left:auto; flex:0 0 auto; }\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15); }\n.manay-lp .mlp-cc-pop{ position:absolute; z-index:40; top:calc(100% + 6px); left:0; width:290px; max-width:82vw; background:#fff; border:1px solid var(--mlp-line); border-radius:12px; box-shadow:var(--mlp-shadow-lg); padding:8px; }\n.manay-lp .mlp-cc-search{ width:100%; box-sizing:border-box; border:1.5px solid var(--mlp-line) !important; border-radius:8px; padding:9px 11px !important; font-size:14px !important; color:#1a1a1a !important; outline:none; margin-bottom:6px; background:#fff !important; }\n.manay-lp .mlp-cc-search:focus{ border-color:var(--mlp-blue) !important; box-shadow:0 0 0 3px rgba(15,79,168,.12) !important; }\n.manay-lp .mlp-cc-opts{ list-style:none; margin:0; padding:0; max-height:240px; overflow:auto; }\n.manay-lp .mlp-cc-opts li{ display:flex; align-items:center; gap:9px; padding:9px 10px; border-radius:8px; cursor:pointer; font-size:14px; color:#1a1a1a; }\n.manay-lp .mlp-cc-opts li:hover, .manay-lp .mlp-cc-opts li.is-active{ background:var(--mlp-bg-soft); }\n.manay-lp .mlp-cc-opts li .mlp-cc-flag{ font-size:17px; line-height:1; }\n.manay-lp .mlp-cc-opts li .mlp-cc-d{ margin-left:auto; color:var(--mlp-muted); font-weight:600; }\n.manay-lp .mlp-cc-opts li.mlp-cc-custom{ color:var(--mlp-blue); font-weight:600; border-bottom:1px solid var(--mlp-line); border-radius:0; margin-bottom:4px; }\n.manay-lp .mlp-cc-empty{ padding:12px 10px; color:var(--mlp-muted); font-size:13px; text-align:center; }\n\n\n\/* ================= TEMA SIZINTISI KORUMASI (canli = tasarim) ================= *\/\n\/* Ekko temasinin .container h1\/h2 ... !important kurallarini etkisizlestir *\/\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5,.manay-lp h6{\n  font-family:var(--mlp-font-display) !important; letter-spacing:-.01em;\n}\n.manay-lp p,.manay-lp li,.manay-lp a,.manay-lp span,.manay-lp label,\n.manay-lp input,.manay-lp select,.manay-lp textarea,.manay-lp button{ font-family:var(--mlp-font-body); }\n.manay-lp .mlp-hero h1{ font-size:clamp(30px,3.6vw,46px) !important; line-height:1.12 !important; font-weight:800 !important; margin-bottom:20px !important; }\n.manay-lp .mlp-hero h1 .mlp-accent{ white-space:nowrap; }\n.manay-lp .mlp-h2{ font-size:clamp(28px,4vw,42px) !important; line-height:1.18 !important; font-weight:700 !important; }\n.manay-lp .mlp-form-copy h2{ font-size:clamp(28px,4vw,40px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-footcta h2{ font-size:clamp(26px,4vw,38px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-split h3{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-jstep h4{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\n.manay-lp .mlp-bento-card h3{ font-size:23px !important; line-height:1.15 !important; }\n\/* Hero dikey hizalama net + tema margin sizintilarini sifirla *\/\n.manay-lp .mlp-hero-grid{ align-items:start !important; }\n.manay-lp .mlp-hero-copy{ margin-top:0 !important; padding-top:0 !important; }\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-top:0 !important; }\n.manay-lp .wpb_wrapper{ margin:0 !important; }\n\n\n\/* ================= v3 D\u00dcZELTMELER ================= *\/\n\/* Hero metni SOLA hizali (tema ortalamasini ez) + trust ACIK renk *\/\n.manay-lp .mlp-hero-copy{ text-align:left !important; }\n.manay-lp .mlp-hero-copy .mlp-hero-cta{ justify-content:flex-start !important; }\n.manay-lp .mlp-hero-trust{ justify-content:flex-start !important; }\n.manay-lp .mlp-hero-trust, .manay-lp .mlp-hero-trust > div, .manay-lp .mlp-hero-trust span{ color:rgba(255,255,255,.9) !important; }\n\n\/* KVKK \/ consent metni zemine gore okunur *\/\n.manay-lp .mlp-hero-card--form .mlp-consent, .manay-lp .mlp-hero-card--form .mlp-consent span{ color:#fff !important; }\n.manay-lp .mlp-form-box .mlp-consent, .manay-lp .mlp-form-box .mlp-consent span{ color:var(--mlp-ink) !important; }\n\n\/* Checkbox: native g\u00f6r\u00fcn\u00fcm + accent (appearance:none sizintisini ez) *\/\n.manay-lp .mlp-cform input[type=checkbox]{\n  -webkit-appearance:auto !important; appearance:auto !important;\n  width:18px !important; height:18px !important; min-height:0 !important;\n  padding:0 !important; margin:2px 0 0 !important; flex:0 0 auto !important;\n  accent-color:var(--mlp-blue) !important; background:#fff; border-radius:4px; cursor:pointer;\n}\n\n\/* Pasif input HAFIF GRI, focus'ta beyaz\/aktif *\/\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search),\n.manay-lp .mlp-cform textarea,\n.manay-lp .mlp-cform .mlp-cc-btn{ background:#eef2f8 !important; }\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search):focus,\n.manay-lp .mlp-cform textarea:focus,\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ background:#fff !important; }\n\n\n\/* ===== CRO snippet (65250\/65251) bu LP'de ETKISIZ ===== *\/\n.page-id-65366 .cro-roi-badge,\n.page-id-65366 .cro-social-proof,\n.page-id-65366 .cro-form-trust,\n.page-id-65366 .cro-bridge-text,\n.page-id-65366 .cro-roi-stat,\n.page-id-65366 .cro-faq-cta,\n.page-id-65366 #cro-mobile-sticky,\n.page-id-65366 #mcpa-unbounce-header,\n.page-id-65366 [id*=\"unbounce\"],\n.page-id-65366 [id^=\"mcpa-\"]{ display:none !important; }\n\n\n\/* ===== v4: form line-height + sol hero dolgunlugu ===== *\/\n\/* Form alaninda line-height 1.3 *\/\n.manay-lp .mlp-hero-card--form, .manay-lp .mlp-form-box,\n.manay-lp .mlp-cform, .manay-lp .mlp-cform label, .manay-lp .mlp-consent,\n.manay-lp .mlp-form-box h3, .manay-lp .mlp-form-box .mlp-fsub,\n.manay-lp .mlp-hero-card h3, .manay-lp .mlp-hero-card .mlp-card-sub{ line-height:1.3 !important; }\n\n\/* Sol hero blogu daha dolgun (buyuk baslik + acik araliklar) *\/\n.manay-lp .mlp-hero{ padding:82px 0 74px !important; }\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-bottom:26px !important; }\n.manay-lp .mlp-hero h1{ font-size:clamp(34px,4.6vw,56px) !important; line-height:1.14 !important; margin-bottom:26px !important; }\n.manay-lp .mlp-hero-sub{ font-size:20px !important; line-height:1.8 !important; max-width:560px !important; margin-bottom:44px !important; }\n.manay-lp .mlp-hero-cta{ margin-bottom:46px !important; }\n.manay-lp .mlp-hero-cta .mlp-btn{ padding:18px 34px !important; font-size:16.5px !important; }\n.manay-lp .mlp-hero-trust{ gap:28px !important; }\n.manay-lp .mlp-hero-trust > div{ font-size:15px !important; }\n@media (max-width:560px){\n  .manay-lp .mlp-hero-sub{ font-size:17px !important; line-height:1.7 !important; margin-bottom:30px !important; }\n  .manay-lp .mlp-hero-cta{ margin-bottom:30px !important; }\n}\n\n\n\/* ===== K\u0130MLER \u0130\u00c7\u0130N bento \u2014 yenilenmi\u015f (Collie tarz\u0131 temiz) ===== *\/\n.manay-lp .mlp-bento{ grid-auto-rows:250px; gap:20px; }\n.manay-lp .mlp-bento-card{ padding:30px; border-radius:26px; }\n.manay-lp .mlp-bento-card h3{ font-size:24px !important; margin:18px 0 8px !important; line-height:1.16 !important; }\n.manay-lp .mlp-bento-card p{ font-size:15.5px; line-height:1.6; }\n.manay-lp .mlp-bento-card .mlp-bento-ic{ width:54px; height:54px; border-radius:15px; }\n\/* Lacivert kartlar: zengin degrade + alt\u0131n aksan *\/\n.manay-lp .mlp-bento-card.is--navy{ background:linear-gradient(160deg,#0E3F83 0%,#041E42 100%) !important; color:#fff; }\n.manay-lp .mlp-bento-card.is--navy h3{ color:#fff !important; }\n.manay-lp .mlp-bento-card.is--navy p{ color:rgba(255,255,255,.85) !important; }\n.manay-lp .mlp-bento-card.is--navy .mlp-bento-stat{ color:var(--mlp-gold) !important; }\n\/* Mint ye\u015fil kart *\/\n.manay-lp .mlp-bento-card.is--mint{ background:#bfe9d0; color:var(--mlp-navy); }\n.manay-lp .mlp-bento-card.is--mint h3{ color:var(--mlp-navy) !important; }\n.manay-lp .mlp-bento-card.is--mint p{ color:rgba(4,30,66,.72); }\n\/* Amber kartta ikon chip kontrast\u0131 (lacivert chip + alt\u0131n ikon) *\/\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic{ background:var(--mlp-navy); }\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic svg [stroke]{ stroke:var(--mlp-gold); }\n\/* Krem kart biraz daha s\u0131cak *\/\n.manay-lp .mlp-bento-card.is--soft{ background:#f2efe8; }\n\n\n\/* ===== MOB\u0130L: \u00e7ift i\u00e7erik temizli\u011fi ===== *\/\n\/* Alt sticky bar 2'li (WhatsApp + \u0130leti\u015fim) *\/\n.manay-lp .mlp-mobilebar{ grid-template-columns:1fr 1fr !important; }\n\/* Mobilde \u00fcstte sadece logo + sayfa i\u00e7i men\u00fc; CTA butonlar\u0131n\u0131 gizle *\/\n@media (max-width:768px){\n  .manay-lp .mlp-nav-cta{ display:none !important; }\n  .manay-lp .mlp-nav-inner{ padding:10px 16px !important; }\n}\n\n\n\/* ===== v6: mobil tagline + ileti\u015fim modal\u0131 ===== *\/\n\/* \"Amerika'daki Mali M\u00fc\u015faviriniz\" mobilde de g\u00f6r\u00fcns\u00fcn *\/\n@media (max-width:768px){\n  .manay-lp .mlp-nav-tagline{ display:block !important; font-size:10.5px !important; line-height:1.2 !important; padding-left:10px !important; }\n  .manay-lp .mlp-nav-logo-img{ height:40px !important; }\n  .manay-lp .mlp-nav-brand{ gap:10px !important; }\n}\n\/* Alt bar \u0130leti\u015fim butonu (a ile ayn\u0131 g\u00f6r\u00fcn\u00fcm) *\/\n.manay-lp .mlp-mobilebar button.mlp-mb-form{\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\n  padding:8px 4px; border:0; cursor:pointer; width:100%; border-radius:10px;\n  font-family:var(--mlp-font-display); font-weight:600; font-size:12px; text-align:center;\n  background:linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color:var(--mlp-navy);\n}\n\n\/* \u0130LET\u0130\u015e\u0130M MODALI (mobil bottom-sheet) *\/\n.manay-lp .mlp-cmodal-overlay{ position:fixed; inset:0; z-index:10001; background:rgba(2,15,40,.55); backdrop-filter:blur(4px); display:none; align-items:flex-end; justify-content:center; padding:0; opacity:0; transition:opacity .25s; }\n.manay-lp .mlp-cmodal-overlay.mlp-show{ display:flex; opacity:1; }\n.manay-lp .mlp-cmodal{ position:relative; width:100%; max-width:520px; background:#fff; border-radius:22px 22px 0 0; padding:6px 10px calc(14px + env(safe-area-inset-bottom)); box-shadow:0 -12px 44px -12px rgba(4,30,66,.5); transform:translateY(24px); transition:transform .3s cubic-bezier(.2,.8,.2,1); }\n.manay-lp .mlp-cmodal-overlay.mlp-show .mlp-cmodal{ transform:none; }\n.manay-lp .mlp-cmodal-close{ position:absolute; top:8px; right:10px; width:34px; height:34px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:20px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:2; }\n.manay-lp .mlp-cmodal-head{ font-family:var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em; text-transform:uppercase; color:var(--mlp-muted); padding:16px 14px 8px; }\n.manay-lp .mlp-cmodal-row{ display:flex; align-items:center; gap:14px; padding:14px; border-top:1px solid var(--mlp-line); }\n.manay-lp .mlp-cmodal-flag{ font-size:26px; flex:0 0 auto; line-height:1; }\n.manay-lp .mlp-cmodal-info{ flex:1; display:flex; flex-direction:column; }\n.manay-lp .mlp-cmodal-info small{ font-size:12.5px; color:var(--mlp-muted); }\n.manay-lp .mlp-cmodal-info b{ font-size:18px; color:var(--mlp-navy); font-family:var(--mlp-font-display); font-weight:700; }\n.manay-lp .mlp-cmodal-wa{ display:flex; align-items:center; justify-content:center; gap:9px; padding:15px; font-family:var(--mlp-font-display); font-weight:700; font-size:15px; color:#1a8f47; border-top:1px solid var(--mlp-line); }\n.manay-lp .mlp-cmodal-cta{ width:calc(100% - 20px); margin:10px 10px 4px; padding:15px; font-size:15.5px; }\n\n\n\/* ===== v7: MOB\u0130LDE NAV SAB\u0130T (fixed) ===== *\/\n\/* CRO snippet'i mobilde body\/main'e overflow-x:hidden veriyor; bu sticky'yi bozar.\n   fixed ata overflow'undan etkilenmez -> men\u00fc scroll'da sabit kal\u0131r. *\/\n@media (max-width:768px){\n  .manay-lp .mlp-nav{ position:fixed !important; top:0; left:0; right:0; }\n  .manay-lp{ padding-top:62px; }   \/* nav y\u00fcksekli\u011fi kadar bo\u015fluk *\/\n}\n\n\n\/* ===== v8: mobil fixed-nav bo\u015flu\u011fu d\u00fczeltme (beyaz bo\u015fluk -> hero'nun i\u00e7inde) ===== *\/\n@media (max-width:768px){\n  .manay-lp{ padding-top:0 !important; }              \/* beyaz bo\u015flu\u011fu kald\u0131r *\/\n  .manay-lp .mlp-hero{ padding-top:100px !important; } \/* nav y\u00fcksekli\u011fi kadar offset, ama LAC\u0130VERT zeminde *\/\n  \/* tema wrapper'lar\u0131nda \u00fcst bo\u015fluk kalmas\u0131n *\/\n  .page-id-65366 #wrapper, .page-id-65366 #primary, .page-id-65366 #main,\n  .page-id-65366 #single-page, .page-id-65366 #single-page > .container,\n  .page-id-65366 .single-page-content{ padding-top:0 !important; margin-top:0 !important; }\n}\n\n\n\/* ===== v9: mobil nav bo\u015flu\u011fu K\u00d6KTEN \u00e7\u00f6z\u00fcm + anchor offset ===== *\/\n\/* CRO snippet'i body\/main'e overflow-x:hidden veriyordu -> sticky'yi bozuyor + bo\u015fluk.\n   clip ile de\u011fi\u015ftir: yatay ta\u015fmay\u0131 yine engeller AMA sticky'yi bozmaz. *\/\n@media (max-width:768px){\n  html, body, main{ overflow-x:clip !important; }\n  \/* nav tekrar sticky (ak\u0131\u015fta, bo\u015fluksuz) *\/\n  .manay-lp .mlp-nav{ position:sticky !important; top:0; }\n  .manay-lp{ padding-top:0 !important; }\n  .manay-lp .mlp-hero{ padding-top:54px !important; }\n  \/* tema wrapper zincirinde \u00fcst bo\u015fluk b\u0131rakma *\/\n  .page-id-65366 #wrapper, .page-id-65366 #primary, .page-id-65366 #main,\n  .page-id-65366 #single-page, .page-id-65366 #single-page > .container,\n  .page-id-65366 .single-page-content, .page-id-65366 .wpb-content-wrapper,\n  .page-id-65366 .vc_row, .page-id-65366 .wpb_column, .page-id-65366 .vc_column-inner,\n  .page-id-65366 .wpb_wrapper, .page-id-65366 .wpb_raw_code{\n    margin-top:0 !important; padding-top:0 !important;\n  }\n}\n\/* Men\u00fc linkleri ba\u015fl\u0131\u011f\u0131n alt\u0131na d\u00fczg\u00fcn insin (anchor offset) *\/\n.manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:96px; }\n@media (max-width:768px){ .manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:78px; } }\n\n<\/style>\n\n<div class=\"manay-lp\">\n\n  <nav class=\"mlp-nav\" id=\"mlpNav\">\n    <div class=\"mlp-nav-inner\">\n      <a href=\"https:\/\/www.manaycpa.com\/tr\/\" class=\"mlp-nav-brand\" aria-label=\"Manay CPA\">\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-dark\" 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alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-light\" 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\" alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\n        <span class=\"mlp-nav-tagline\">Amerika'daki<br>Mali M\u00fc\u015faviriniz<\/span>\n      <\/a>\n      <button class=\"mlp-nav-toggle\" id=\"mlpNavToggle\" aria-label=\"Men\u00fc\">\n        <svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16M4 12h16M4 17h16\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\n      <\/button>\n      <ul class=\"mlp-nav-links\" id=\"mlpNavLinks\">\n        <li><a href=\"#surec\" class=\"mlp-navlink\">S\u00fcre\u00e7<\/a><\/li>\n        <li><a href=\"#hizmetler\" class=\"mlp-navlink\">Hizmetler<\/a><\/li>\n        <li><a href=\"#karsilastirma\" class=\"mlp-navlink\">Kar\u015f\u0131la\u015ft\u0131rma<\/a><\/li>\n        <li><a href=\"#rehber\" class=\"mlp-navlink\">Rehber<\/a><\/li>\n        <li><a href=\"#referanslar\" class=\"mlp-navlink\">Referanslar<\/a><\/li>\n        <li><a href=\"#sss\" class=\"mlp-navlink\">SSS<\/a><\/li>\n      <\/ul>\n      <div class=\"mlp-nav-cta\">\n        \n        <button class=\"mlp-nav-video\" id=\"mlpNavVideo\" type=\"button\">\n          <span class=\"mlp-nav-video-ic\"><svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M8 5v14l11-7L8 5z\"\/><\/svg><\/span>\n          <span class=\"mlp-cta-long\">Bizi Tan\u0131y\u0131n<\/span>\n        <\/button>\n        \n        <div class=\"mlp-nav-contact\" id=\"mlpNavContact\">\n          <button class=\"mlp-nav-contact-btn\" id=\"mlpNavContactBtn\" type=\"button\" aria-expanded=\"false\">\n            <svg width=\"17\" height=\"17\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\n            <span class=\"mlp-cta-long\">\u0130leti\u015fim<\/span>\n            <svg class=\"mlp-nav-contact-arrow\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n          <\/button>\n          <div class=\"mlp-nav-contact-panel\" id=\"mlpNavContactPanel\">\n            <div class=\"mlp-nav-contact-head\">Bize Ula\u015f\u0131n<\/div>\n            <a href=\"tel:+14049001040\" class=\"mlp-nav-contact-row\">\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddfa\ud83c\uddf8<\/span>\n              <span class=\"mlp-nav-contact-info\"><small>Amerika (ABD)<\/small><b>+1 (404) 900-1040<\/b><\/span>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\n            <\/a>\n            <a href=\"tel:+908502420100\" class=\"mlp-nav-contact-row\">\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddf9\ud83c\uddf7<\/span>\n              <span class=\"mlp-nav-contact-info\"><small>T\u00fcrkiye<\/small><b>0850 242 01 00<\/b><\/span>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\n            <\/a>\n            <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Amerika%27da%20%C5%9Firket%20kurmak%20istiyorum.%20Bilgi%20alabilir%20miyim%3F\" class=\"mlp-nav-contact-wa\" target=\"_blank\" rel=\"noopener nofollow\">\n              <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\n              WhatsApp ile de yazabilirsiniz\n            <\/a>\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold mlp-nav-contact-cta\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al<\/a>\n          <\/div>\n        <\/div>\n        \n        <a href=\"#contact-form-box\" class=\"mlp-nav-btn\">\u00dccretsiz <span class=\"mlp-cta-long\">Dan\u0131\u015fmanl\u0131k Al<\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/nav>\n\n  <span id=\"top\"><\/span>\n\n  <header class=\"mlp-hero mlp-on-dark\">\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-hero-grid\">\n        <div class=\"mlp-hero-copy\">\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.14);\">CPA Lisansl\u0131 \u00b7 50 Eyalette Kurulu\u015f<\/span>\n          \n          <h1>Amerika'da <span class=\"mlp-accent\">\u015eirket Kurmak<\/span><\/h1>\n          <p class=\"mlp-hero-sub\">\n            G\u00fcvenilir ve CPA lisansl\u0131 i\u015f orta\u011f\u0131n\u0131z olarak, Amerika pazar\u0131na a\u00e7\u0131lma\n            yolculu\u011funuzda uzun evrak i\u015flerini ve yasal karma\u015f\u0131kl\u0131\u011f\u0131 ortadan kald\u0131r\u0131yoruz.\n          <\/p>\n          <div class=\"mlp-hero-cta\">\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\n            <a href=\"#surec\" class=\"mlp-btn mlp-btn--ghost\">Nas\u0131l \u00c7al\u0131\u015f\u0131r?<\/a>\n          <\/div>\n          <div class=\"mlp-hero-trust\">\n            <div>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l2.4 4.9 5.4.8-3.9 3.8.9 5.4L12 19.3 7.2 17l.9-5.4L4.2 7.7l5.4-.8L12 2z\" fill=\"#FFCE6B\"\/><\/svg>\n              <span>+8.000 m\u00fc\u015fteri deneyimi<\/span>\n            <\/div>\n            <div>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" stroke=\"#FFCE6B\" stroke-width=\"2\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#FFCE6B\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n              <span>+25 y\u0131ll\u0131k tecr\u00fcbe<\/span>\n            <\/div>\n            <div>\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FFCE6B\" stroke-width=\"1.6\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#FFCE6B\" stroke-width=\"1.6\"\/><\/svg>\n              <span>TR \u00b7 EN \u00b7 ES hizmet<\/span>\n            <\/div>\n          <\/div>\n        <\/div>\n\n        <aside class=\"mlp-hero-card mlp-hero-card--form\">\n          <h3>15 Dakika \u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/h3>\n          <p class=\"mlp-card-sub\">Bilgilerinizi b\u0131rak\u0131n, uzmanlar\u0131m\u0131z sizi aras\u0131n.<\/p>\n          \n          <form class=\"mlp-cform\" id=\"mlpFormHero\" novalidate>\n            <div class=\"mlp-field\">\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\n              <div class=\"mlp-phone\">\n                <div class=\"mlp-cc-wrap\">\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\n                    <span class=\"mlp-cc-flag\">\ud83c\uddf9\ud83c\uddf7<\/span><span class=\"mlp-cc-code\">+90<\/span>\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n                  <\/button>\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+90\">\n                  <div class=\"mlp-cc-pop\" hidden>\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod ara\u2026\" autocomplete=\"off\">\n                    <ul class=\"mlp-cc-opts\"><\/ul>\n                  <\/div>\n                <\/div>\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"5xx xxx xx xx\">\n              <\/div>\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@email.com\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"K\u0131saca yaz\u0131n (opsiyonel)\"><\/textarea>\n            <\/div>\n            <label class=\"mlp-consent\">\n              <input type=\"checkbox\" name=\"kvkk\" checked required>\n              <span><a href=\"https:\/\/www.manaycpa.com\/tr\/kvkk-aydinlatma-metni\/\" target=\"_blank\" rel=\"noopener nofollow\">KVKK Ayd\u0131nlatma Metni<\/a>'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.<\/span>\n            <\/label>\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\n          <\/form>\n          <div class=\"mlp-hero-stats\">\n            <div class=\"mlp-stat\"><b>50<\/b><span>Eyalette Kurulu\u015f<\/span><\/div>\n            <div class=\"mlp-stat\"><b>25+<\/b><span>Y\u0131l Tecr\u00fcbe<\/span><\/div>\n            <div class=\"mlp-stat\"><b>8K+<\/b><span>M\u00fc\u015fteri<\/span><\/div>\n          <\/div>\n        <\/aside>\n      <\/div>\n    <\/div>\n  <\/header>\n\n    <section class=\"mlp-section\" id=\"referanslar\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Bize G\u00fcvenenler<\/span>\n      <h2 class=\"mlp-h2\">Referanslar\u0131m\u0131z<\/h2>\n      <p class=\"mlp-lead\">8.000'i a\u015fk\u0131n m\u00fc\u015fterimiz ve i\u015f orta\u011f\u0131m\u0131zla birlikte b\u00fcy\u00fcyoruz.<\/p>\n    <\/div>\n    \n    <div class=\"mlp-logos\">\n      <div class=\"mlp-logos-track\">\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"Referans Logosu\" loading=\"lazy\"><\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n\n  <section class=\"mlp-section\" id=\"surec\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Nas\u0131l \u00c7al\u0131\u015f\u0131r<\/span>\n      <h2 class=\"mlp-h2\">Amerika'da Kolay ve G\u00fcvenilir \u015eirket Kurulu\u015fu<\/h2>\n      <p class=\"mlp-lead\">D\u00f6rt basit ad\u0131mda, bulundu\u011funuz yerden \u00e7\u0131kmadan Amerika'daki \u015firketinizi kurun.<\/p>\n\n      <div class=\"mlp-steps\">\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">1<\/div>\n          <h5>\u00d6n Kay\u0131t Olu\u015fturun<\/h5>\n          <p>\u00d6n kay\u0131t formunu doldurarak 15 dakika \u00fccretsiz dan\u0131\u015fmanl\u0131k talebinde bulunun.<\/p>\n        <\/div>\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">2<\/div>\n          <h5>Size \u00d6zel Teklifinizi Al\u0131n<\/h5>\n          <p>Teklifinizi inceledikten sonra \u015firket kurulu\u015funuz i\u00e7in gereken bilgileri iletin.<\/p>\n        <\/div>\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">3<\/div>\n          <h5>D\u00f6k\u00fcmanlar\u0131 \u0130mzalay\u0131n<\/h5>\n          <p>Belirtti\u011finiz bilgiler \u0131\u015f\u0131\u011f\u0131nda haz\u0131rlanan kurulu\u015f evra\u011f\u0131n\u0131z\u0131 kontrol edip imzalay\u0131n.<\/p>\n        <\/div>\n        <div class=\"mlp-step\">\n          <div class=\"mlp-step-num\">4<\/div>\n          <h5>\u015eirketiniz Haz\u0131r<\/h5>\n          <p>D\u00fcnyan\u0131n her yerinden online olarak Amerika'daki \u015firketinizin muhasebesini y\u00f6netin.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"mlp-steps-cta\">\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u015eirket Kurulu\u015f S\u00fcrecinizi Ba\u015flat\u0131n<\/a>\n        <button type=\"button\" class=\"mlp-btn mlp-btn--gold mlp-open-meeting\">Hemen Randevu Olu\u015fturun<\/button>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Neden Manay CPA<\/span>\n      <h2 class=\"mlp-h2\">\u015eirketiniz s\u00f6z konusu oldu\u011funda risk almay\u0131n<\/h2>\n      <p class=\"mlp-lead\">Amerika merkezli, profesyonel ve CPA lisansl\u0131 bir firma ile \u00e7al\u0131\u015f\u0131n.<\/p>\n\n      <div class=\"mlp-why-grid\" style=\"text-align:left;\">\n        <div class=\"mlp-why-card\">\n          <div class=\"mlp-why-ic\">\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2L3 6v6c0 5 3.8 8.5 9 10 5.2-1.5 9-5 9-10V6l-9-4z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n          <\/div>\n          <h4>ABD Lisansl\u0131 Mali M\u00fc\u015favirlik<\/h4>\n          <p>Amerika'n\u0131n en \u00f6nemli lisanslar\u0131ndan CPA lisans\u0131na sahip bir firma olarak vergi planlamas\u0131, muhasebe ve finansal analiz gibi bir\u00e7ok konuda mali m\u00fc\u015favirlik hizmeti sunuyoruz.<\/p>\n        <\/div>\n        <div class=\"mlp-why-card\">\n          <div class=\"mlp-why-ic\">\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4.5v9L12 21l-8-4.5v-9L12 3z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><circle cx=\"12\" cy=\"11\" r=\"2.5\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg>\n          <\/div>\n          <h4>Y\u00fcksek Hizmet Kalitesi<\/h4>\n          <p>Amerikan vergi yasalar\u0131 ve d\u00fczenlemelerindeki en g\u00fcncel ve kapsaml\u0131 bilgiye sahibiz. Bilgilerimiz do\u011frultusunda titizlikle \u00e7al\u0131\u015farak kaliteli hizmet sa\u011fl\u0131yoruz.<\/p>\n        <\/div>\n        <div class=\"mlp-why-card\">\n          <div class=\"mlp-why-ic\">\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"#0F4FA8\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.7-5 6-5s6 2 6 5\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><path d=\"M16 4l2 2 3-3\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n          <\/div>\n          <h4>Nitelikli Ekip<\/h4>\n          <p>Vergi, muhasebe ve denetim alanlar\u0131nda tecr\u00fcbeli ve \u00f6d\u00fcll\u00fc \u00e7al\u0131\u015fanlar\u0131m\u0131z sizlere hizmet vermektedir. Profesyonel vergi dan\u0131\u015fmanl\u0131\u011f\u0131 i\u00e7in tercih edilecek nitelikte bir ekibiz.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"hizmetler\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">T\u00fcm \u0130htiya\u00e7lar\u0131n\u0131z Tek \u00c7at\u0131 Alt\u0131nda<\/span>\n      <h2 class=\"mlp-h2\">Amerika'da \u015eirket Kurmak \u0130\u00e7in Gerekli Her \u015eey<\/h2>\n      <p class=\"mlp-lead\">CPA lisansl\u0131 uzman deste\u011fiyle, kurulu\u015ftan banka hesab\u0131na kadar t\u00fcm s\u00fcre\u00e7.<\/p>\n\n      <div class=\"mlp-feat-grid\" style=\"text-align:left;\">\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21h18M5 21V8l7-5 7 5v13M9 21v-6h6v6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h5>Amerika'da Fiziki ve Sanal Ofis<\/h5>\n          <p>Dilerseniz sanal ofis hizmetimizden, dilerseniz Georgia eyaletinde fiziki ofis kiralayarak yasal adres servisimizden faydalan\u0131n.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"7\" width=\"16\" height=\"13\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M9 7V5a3 3 0 016 0v2M12 12v3\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>Yasal Temsilcilik<\/h5>\n          <p>Georgia, Delaware ve Wyoming eyaletlerinde Manay CPA'i kay\u0131tl\u0131 temsilciniz (Registered Agent) olarak kaydettirebilirsiniz.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"14\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M3 10h18M7 15h4\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>Utility Bill Hizmetleri<\/h5>\n          <p>Kiralad\u0131\u011f\u0131n\u0131z fiziki adresiniz \u00fczerinden utility bill olu\u015fturup \u015firketinizin i\u015flemleri i\u00e7in kullanabilirsiniz.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 10l9-6 9 6M5 10v8h14v-8M9 18v-4h6v4\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h5>Online Banka Hesap A\u00e7\u0131l\u0131\u015f\u0131<\/h5>\n          <p>Manay CPA arac\u0131l\u0131\u011f\u0131yla online olarak \u015firketiniz i\u00e7in Amerika'da banka hesab\u0131n\u0131z\u0131 a\u00e7abilir ve para transferlerini ger\u00e7ekle\u015ftirebilirsiniz.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M8 9h8M8 13h5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>ITIN Dan\u0131\u015fmanl\u0131\u011f\u0131<\/h5>\n          <p>ABD'de vergi m\u00fckellefiyeti kapsam\u0131nda ihtiya\u00e7 duyabilece\u011finiz ITIN gereklilikleri ve ba\u015fvuru s\u00fcreci konusunda uzman dan\u0131\u015fmanl\u0131k sunuyoruz.<\/p>\n        <\/div>\n        <div class=\"mlp-feat\">\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16v10H4z\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M4 11h16M8 15h3\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\n          <h5>EIN ve Vergi Dan\u0131\u015fmanl\u0131\u011f\u0131<\/h5>\n          <p>Federal vergi y\u00fck\u00fcml\u00fcl\u00fckleriniz ve vergi kimlik gereksinimleriniz konusunda size rehberlik eder, \u015firketinizin vergi i\u015flemlerini y\u00f6netiriz.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"mlp-steps-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">Hemen Randevu Olu\u015fturun<\/button><\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Kimler \u0130\u00e7in?<\/span>\n      <h2 class=\"mlp-h2\">Amerika'da \u015eirket Kurmak Kimler \u0130\u00e7in \u0130deal?<\/h2>\n      <p class=\"mlp-lead\">Hangi alanda olursan\u0131z olun, Amerika'daki \u015firketinizi sizin i\u00e7in kuruyoruz. \u0130\u015fte en s\u0131k \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z profiller:<\/p>\n\n      <div class=\"mlp-bento\">\n\n        <div class=\"mlp-bento-card is--tall is--photo\">\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x1040-ecommerce.jpg\" alt=\"ABD'de e-ticaret i\u00e7in \u015firket kuran giri\u015fimci\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16l-1.5 11H5.5L4 7zM4 7L3 3\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><circle cx=\"9\" cy=\"21\" r=\"1.2\" fill=\"#FBB11C\"\/><circle cx=\"16\" cy=\"21\" r=\"1.2\" fill=\"#FBB11C\"\/><\/svg><\/div>\n          <div class=\"mlp-bento-stat\">+8.000<\/div>\n          <h3>E-Ticaret Yapanlar<\/h3>\n          <p>Amazon, Etsy gibi pazaryerlerinden veya kendi web sitenizden sat\u0131\u015f yap\u0131yorsan\u0131z, 8.000'i a\u015fk\u0131n m\u00fc\u015fterimiz gibi siz de ABD'de \u015firketinizi kurun; \u00f6deme altyap\u0131s\u0131na ve geni\u015f pazara eri\u015fin.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--soft\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21V8l6-3v4l6-3v4l6-3v14H3z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>\u00dcretici Firmalar<\/h3>\n          <p>Lojistik maliyetlerini d\u00fc\u015f\u00fcr\u00fcp m\u00fc\u015fterilerinizin yak\u0131n\u0131nda olmak istiyorsan\u0131z.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--blue\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M14 6l7 6-7 6\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>\u0130hracat Yapanlar<\/h3>\n          <p>ABD'deki \u015firket adresinizden m\u00fc\u015fterilerinize fatura kesmek istiyorsan\u0131z.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--wide is--amber\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l2 5 5 .5-3.8 3.4 1.2 5.1L12 18l-4.6 2 1.2-5.1L4.8 11.5 10 11l2-9z\" stroke=\"#041E42\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>Start-Up \u015eirketleri<\/h3>\n          <p>D\u00fcnyan\u0131n en b\u00fcy\u00fck pazar\u0131nda yer al\u0131p buradan yat\u0131r\u0131m toplama hedefiniz varsa, Delaware C-Corp gibi yat\u0131r\u0131mc\u0131 dostu yap\u0131larla yola \u00e7\u0131k\u0131n.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--wide is--mint\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>Serbest Meslek Sahipleri<\/h3>\n          <p>Yaz\u0131l\u0131mc\u0131, dan\u0131\u015fman veya freelancer olarak global m\u00fc\u015fterilere hizmet veriyorsan\u0131z; \u00f6demelerinizi ABD merkezli \u015firketinizle profesyonelce ve g\u00fcvenle tahsil edin.<\/p>\n        <\/div>\n\n        <div class=\"mlp-bento-card is--photo\">\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x500-investors.jpg\" alt=\"ABD'de i\u015f ve gayrimenkul yat\u0131r\u0131m\u0131\">\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n          <h3>Yat\u0131r\u0131mc\u0131lar<\/h3>\n          <p>ABD'de gayrimenkul veya i\u015f yat\u0131r\u0131m\u0131 yapmak i\u00e7in bir t\u00fczel yap\u0131ya ihtiyac\u0131n\u0131z varsa.<\/p>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"karsilastirma\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Karar Verme Rehberi<\/span>\n      <h2 class=\"mlp-h2\">\u015eirket T\u00fcr\u00fc ve Eyalet Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/h2>\n      <p class=\"mlp-lead\">Do\u011fru yap\u0131 i\u015finize, hedeflerinize ve gelir beklentinize g\u00f6re de\u011fi\u015fir. A\u015fa\u011f\u0131daki kar\u015f\u0131la\u015ft\u0131rmalar size y\u00f6n versin; net karar i\u00e7in \u00fccretsiz dan\u0131\u015fmanl\u0131kta durumunuzu birlikte analiz edelim.<\/p>\n    <\/div>\n\n    <div class=\"mlp-wrap\">\n      \n      <h3 style=\"font-size:22px;margin:8px 0 4px;color:var(--mlp-navy);\">ABD'de \u015eirket T\u00fcrleri: LLC, C-Corp, S-Corp, Partnership<\/h3>\n      <p style=\"color:var(--mlp-muted);font-size:15px;margin:6px 0 0;\">\u0130ncelemek istedi\u011finiz \u015firket t\u00fcr\u00fcn\u00fc se\u00e7in, t\u00fcm detaylar\u0131 g\u00f6r\u00fcn.<\/p>\n\n      <div class=\"mlp-tabs\" id=\"mlpCompanyTabs\">\n        \n        <div class=\"mlp-tabs-nav\">\n          <button class=\"mlp-tab-btn is-active\" data-tab=\"llc\">\n            <span class=\"mlp-tab-btn-code\">LLC<\/span>\n            <span class=\"mlp-tab-btn-name\">Limited \u015eirket<\/span>\n          <\/button>\n          <button class=\"mlp-tab-btn\" data-tab=\"ccorp\">\n            <span class=\"mlp-tab-btn-code\">C-Corp<\/span>\n            <span class=\"mlp-tab-btn-name\">Anonim \u015eirket<\/span>\n          <\/button>\n          <button class=\"mlp-tab-btn\" data-tab=\"scorp\">\n            <span class=\"mlp-tab-btn-code\">S-Corp<\/span>\n            <span class=\"mlp-tab-btn-name\">Anonim \u015eirket<\/span>\n          <\/button>\n          <button class=\"mlp-tab-btn\" data-tab=\"partnership\">\n            <span class=\"mlp-tab-btn-code\">Partnership<\/span>\n            <span class=\"mlp-tab-btn-name\">Ortakl\u0131k<\/span>\n          <\/button>\n        <\/div>\n\n        <div class=\"mlp-tab-panel is-active\" data-panel=\"llc\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\">LLC<\/div>\n            <div><h4>Limited \u015eirket (LLC)<\/h4><p>K\u00fc\u00e7\u00fck i\u015fletmeler ve e-ticaret i\u00e7in en pop\u00fcler yap\u0131<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-tab-features\">\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2v20M5 7l7-5 7 5M5 7v10l7 5 7-5V7\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Vergilendirme<\/div><div class=\"mlp-tab-feat-val\">Ge\u00e7i\u015fli (pass-through); k\u00e2r ortaklar\u0131n beyan\u0131na aktar\u0131l\u0131r<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Sorumluluk<\/div><div class=\"mlp-tab-feat-val\">S\u0131n\u0131rl\u0131 (ki\u015fisel varl\u0131k korunur)<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.6\"\/><path d=\"M3 19c0-2.5 2.5-4 6-4s6 1.5 6 4M16 6a3 3 0 010 5\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Ortak \/ \u00dcye Yap\u0131s\u0131<\/div><div class=\"mlp-tab-feat-val\">Tek veya \u00e7ok \u00fcye; yabanc\u0131 kurulu\u015flar olabilir<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Yat\u0131r\u0131m \/ Sermaye<\/div><div class=\"mlp-tab-feat-val\">Esnek ama hisse ihrac\u0131 s\u0131n\u0131rl\u0131<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M9 11l3 3 8-8M20 12v6a2 2 0 01-2 2H6a2 2 0 01-2-2V6a2 2 0 012-2h9\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">\u0130deal Kullan\u0131m<\/div><div class=\"mlp-tab-feat-val\">K\u00fc\u00e7\u00fck i\u015fletme, e-ticaret, serbest \u00e7al\u0131\u015fan<\/div><\/div>\n            <\/div>\n          <\/div>\n          <div class=\"mlp-tab-panel-cta\">\n            <p><strong>LLC size uygun mu?<\/strong> \u00dccretsiz dan\u0131\u015fmanl\u0131kta birlikte de\u011ferlendirelim.<\/p>\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Analiz Al\u0131n<\/a>\n          <\/div>\n        <\/div>\n\n        <div class=\"mlp-tab-panel\" data-panel=\"ccorp\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\">C<br>Corp<\/div>\n            <div><h4>C Corporation<\/h4><p>Start-up ve yat\u0131r\u0131m hedefli b\u00fcy\u00fcme i\u00e7in ideal<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-tab-features\">\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2v20M5 7l7-5 7 5M5 7v10l7 5 7-5V7\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Vergilendirme<\/div><div class=\"mlp-tab-feat-val\">\u00c7ifte vergilendirme; hem \u015firket hem hissedar seviyesinde<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Sorumluluk<\/div><div class=\"mlp-tab-feat-val\">S\u0131n\u0131rl\u0131<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.6\"\/><path d=\"M3 19c0-2.5 2.5-4 6-4s6 1.5 6 4M16 6a3 3 0 010 5\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Ortak \/ \u00dcye Yap\u0131s\u0131<\/div><div class=\"mlp-tab-feat-val\">S\u0131n\u0131rs\u0131z hissedar; yabanc\u0131lar olabilir<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Yat\u0131r\u0131m \/ Sermaye<\/div><div class=\"mlp-tab-feat-val\">Hisse ihrac\u0131na en uygun; yat\u0131r\u0131m almaya elveri\u015fli<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M9 11l3 3 8-8M20 12v6a2 2 0 01-2 2H6a2 2 0 01-2-2V6a2 2 0 012-2h9\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">\u0130deal Kullan\u0131m<\/div><div class=\"mlp-tab-feat-val\">Start-up, yat\u0131r\u0131m hedefli b\u00fcy\u00fcme, halka a\u00e7\u0131lma<\/div><\/div>\n            <\/div>\n          <\/div>\n          <div class=\"mlp-tab-panel-cta\">\n            <p><strong>Yat\u0131r\u0131m almay\u0131 m\u0131 planl\u0131yorsunuz?<\/strong> C-Corp yap\u0131s\u0131n\u0131 birlikte konu\u015fal\u0131m.<\/p>\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Analiz Al\u0131n<\/a>\n          <\/div>\n        <\/div>\n\n        <div class=\"mlp-tab-panel\" data-panel=\"scorp\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\">S<br>Corp<\/div>\n            <div><h4>S Corporation<\/h4><p>Vergi avantaj\u0131 arayan uygun profiller i\u00e7in<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-tab-features\">\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2v20M5 7l7-5 7 5M5 7v10l7 5 7-5V7\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Vergilendirme<\/div><div class=\"mlp-tab-feat-val\">Ge\u00e7i\u015fli; \u00e7ifte vergilendirme \u00f6nlenir<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Sorumluluk<\/div><div class=\"mlp-tab-feat-val\">S\u0131n\u0131rl\u0131<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.6\"\/><path d=\"M3 19c0-2.5 2.5-4 6-4s6 1.5 6 4M16 6a3 3 0 010 5\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Ortak \/ \u00dcye Yap\u0131s\u0131<\/div><div class=\"mlp-tab-feat-val\">K\u0131s\u0131tl\u0131; genelde ABD vatanda\u015f\u0131\/mukimi \u015fart\u0131<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Yat\u0131r\u0131m \/ Sermaye<\/div><div class=\"mlp-tab-feat-val\">Hisse s\u0131n\u0131f\u0131 k\u0131s\u0131tl\u0131<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M9 11l3 3 8-8M20 12v6a2 2 0 01-2 2H6a2 2 0 01-2-2V6a2 2 0 012-2h9\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">\u0130deal Kullan\u0131m<\/div><div class=\"mlp-tab-feat-val\">Vergi avantaj\u0131 arayan, \u015fartlar\u0131 sa\u011flayan profiller<\/div><\/div>\n            <\/div>\n          <\/div>\n          <div class=\"mlp-tab-panel-cta\">\n            <p><strong>S-Corp \u015fartlar\u0131n\u0131 sa\u011fl\u0131yor musunuz?<\/strong> Uygunlu\u011funuzu kontrol edelim.<\/p>\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Analiz Al\u0131n<\/a>\n          <\/div>\n        <\/div>\n\n        <div class=\"mlp-tab-panel\" data-panel=\"partnership\">\n          <div class=\"mlp-tab-panel-head\">\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">Part<br>nership<\/div>\n            <div><h4>Partnership (Ortakl\u0131k)<\/h4><p>Birden fazla kurucuyla ortak giri\u015fim i\u00e7in<\/p><\/div>\n          <\/div>\n          <div class=\"mlp-tab-features\">\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2v20M5 7l7-5 7 5M5 7v10l7 5 7-5V7\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Vergilendirme<\/div><div class=\"mlp-tab-feat-val\">Ge\u00e7i\u015fli; k\u00e2r\/zarar ortaklara aktar\u0131l\u0131r<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Sorumluluk<\/div><div class=\"mlp-tab-feat-val\">Ortakl\u0131k tipine g\u00f6re de\u011fi\u015fir<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.6\"\/><path d=\"M3 19c0-2.5 2.5-4 6-4s6 1.5 6 4M16 6a3 3 0 010 5\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Ortak \/ \u00dcye Yap\u0131s\u0131<\/div><div class=\"mlp-tab-feat-val\">En az iki ortak<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">Yat\u0131r\u0131m \/ Sermaye<\/div><div class=\"mlp-tab-feat-val\">Geleneksel yat\u0131r\u0131ma daha az uygun<\/div><\/div>\n            <\/div>\n            <div class=\"mlp-tab-feat is--hl\">\n              <div class=\"mlp-tab-feat-ic\"><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M9 11l3 3 8-8M20 12v6a2 2 0 01-2 2H6a2 2 0 01-2-2V6a2 2 0 012-2h9\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <div class=\"mlp-tab-feat-txt\"><div class=\"mlp-tab-feat-label\">\u0130deal Kullan\u0131m<\/div><div class=\"mlp-tab-feat-val\">Birden fazla kurucuyla ortak giri\u015fim<\/div><\/div>\n            <\/div>\n          <\/div>\n          <div class=\"mlp-tab-panel-cta\">\n            <p><strong>Ortaklar\u0131n\u0131zla m\u0131 kuruyorsunuz?<\/strong> En uygun yap\u0131y\u0131 belirleyelim.<\/p>\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Analiz Al\u0131n<\/a>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <h3 style=\"font-size:22px;margin:48px 0 4px;color:var(--mlp-navy);\">Pop\u00fcler Eyaletler: Delaware, Wyoming, Nevada, Florida<\/h3>\n      <div class=\"mlp-table-wrap\">\n        <div class=\"mlp-table-scroll\">\n          <table class=\"mlp-table\">\n            <thead>\n              <tr>\n                <th scope=\"col\">Kriter<\/th>\n                <th scope=\"col\">Delaware<\/th>\n                <th scope=\"col\">Wyoming<\/th>\n                <th scope=\"col\">Nevada<\/th>\n                <th scope=\"col\">Florida<\/th>\n              <\/tr>\n            <\/thead>\n            <tbody>\n              <tr>\n                <th scope=\"row\">\u00d6ne \u00c7\u0131kan Y\u00f6n\u00fc<\/th>\n                <td class=\"mlp-td-hl\">Hissedar\u0131 koruyan geli\u015fmi\u015f \u015firket hukuku<\/td>\n                <td>D\u00fc\u015f\u00fck idari y\u00fck, gizlilik<\/td>\n                <td>Eyalet gelir vergisi yok, gizlilik<\/td>\n                <td>B\u00fcy\u00fck pazar, operasyonel eri\u015fim<\/td>\n              <\/tr>\n              <tr>\n                <th scope=\"row\">Gizlilik<\/th>\n                <td>Orta<\/td>\n                <td class=\"mlp-td-hl\">Y\u00fcksek<\/td>\n                <td>Y\u00fcksek<\/td>\n                <td>Orta<\/td>\n              <\/tr>\n              <tr>\n                <th scope=\"row\">Yat\u0131r\u0131mc\u0131 Alg\u0131s\u0131<\/th>\n                <td>\u00c7ok g\u00fc\u00e7l\u00fc (VC\/yat\u0131r\u0131mc\u0131 standard\u0131)<\/td>\n                <td>\u0130yi<\/td>\n                <td>\u0130yi<\/td>\n                <td>\u0130yi<\/td>\n              <\/tr>\n              <tr>\n                <th scope=\"row\">Kimler \u0130\u00e7in \u0130deal<\/th>\n                <td>Start-up, yat\u0131r\u0131m toplayacak \u015firketler<\/td>\n                <td>Maliyet odakl\u0131 k\u00fc\u00e7\u00fck i\u015fletme, holding<\/td>\n                <td>Gizlilik ve vergi odakl\u0131 yap\u0131lar<\/td>\n                <td>ABD'de fiziki faaliyet planlayanlar<\/td>\n              <\/tr>\n            <\/tbody>\n          <\/table>\n        <\/div>\n        <div class=\"mlp-table-cta\">\n          <p><strong>Not:<\/strong> Her eyaletin yasalar\u0131 ve y\u0131ll\u0131k y\u00fck\u00fcml\u00fcl\u00fckleri farkl\u0131d\u0131r; en uygun eyalet i\u015finizin yap\u0131s\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n          <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">Eyalet Se\u00e7imi Dan\u0131\u015fmanl\u0131\u011f\u0131<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\">\n    <div class=\"mlp-wrap\">\n\n      <div class=\"mlp-split\">\n        <div class=\"mlp-split-copy\">\n          <span class=\"mlp-eyebrow\">Hakk\u0131m\u0131zda<\/span>\n          <h3>+25 Y\u0131ll\u0131k Tecr\u00fcbe<\/h3>\n          <p>Atlanta merkezli, 25 y\u0131l\u0131 a\u015fk\u0131n deneyime sahip bir firma olarak 50 eyaletten m\u00fc\u015fterilerimize muhasebe ve vergi hizmetleri sunuyoruz.<\/p>\n          <ul class=\"mlp-checklist\">\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> +8.000 m\u00fc\u015fteri deneyimi<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcrk\u00e7e, \u0130ngilizce, \u0130spanyolca hizmet<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Profesyonel dan\u0131\u015fmanl\u0131k<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/25year-of-experience.jpg') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">25+<\/span><\/div>\n      <\/div>\n\n      <div class=\"mlp-split mlp-split--rev\">\n        <div class=\"mlp-split-copy\">\n          <span class=\"mlp-eyebrow\">Lisansl\u0131 Uzmanl\u0131k<\/span>\n          <h3>Amerikan CPA Lisansl\u0131 T\u00fcrk YMM<\/h3>\n          <p>Her iki \u00fclkede lisansl\u0131 uzman kadromuzla, i\u015fini bilen ve size ger\u00e7ek fayday\u0131 sa\u011flayacak bir ekiple \u00e7al\u0131\u015f\u0131rs\u0131n\u0131z.<\/p>\n          <ul class=\"mlp-checklist\">\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> SMMM ve CPA lisanslar\u0131<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Nitelikli, \u015feffaf uzman kadrosu<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Teknoloji ile sa\u011flanan g\u00fcven<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/Awarded.png') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">CPA<\/span><\/div>\n      <\/div>\n\n      <div class=\"mlp-split\">\n        <div class=\"mlp-split-copy\">\n          <span class=\"mlp-eyebrow\">Yakla\u015f\u0131m\u0131m\u0131z<\/span>\n          <h3>Kurumsal ve Eri\u015filebilir<\/h3>\n          <p>Her etkile\u015fim d\u00fczeyinde profesyonel destek sa\u011flarken, i\u015f ihtiya\u00e7lar\u0131n\u0131za g\u00f6re uyarlanm\u0131\u015f vergi beyan\u0131 konusunda uzmanl\u0131k sunuyoruz.<\/p>\n          <ul class=\"mlp-checklist\">\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u015eeffaf s\u00fcre\u00e7 takibi<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Eri\u015filebilir uzmanlar<\/li>\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> WhatsApp \u00fczerinden kolay ileti\u015fim<\/li>\n          <\/ul>\n        <\/div>\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/corporate-affordable.png') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">7\/24<\/span><\/div>\n      <\/div>\n\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"oduller\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Ba\u015far\u0131lar\u0131m\u0131z<\/span>\n      <h2 class=\"mlp-h2\">\u00d6d\u00fcllerimiz ve Tan\u0131n\u0131rl\u0131\u011f\u0131m\u0131z<\/h2>\n      <p class=\"mlp-lead\">25 y\u0131l\u0131 a\u015fk\u0131n s\u00fcredir sekt\u00f6rde sundu\u011fumuz kaliteli hizmet, \u00e7e\u015fitli \u00f6d\u00fcl ve tan\u0131n\u0131rl\u0131klarla ta\u00e7land\u0131r\u0131ld\u0131.<\/p>\n\n      <div class=\"mlp-awards-grid\">\n        \n        <div class=\"mlp-award\">\n                    <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-1.svg\" alt=\"\u00d6d\u00fcl Rozeti 1\" loading=\"lazy\">\n          <\/div>\n          <h5>Y\u0131l\u0131n En \u0130yi Kad\u0131n Giri\u015fimcisi<\/h5>\n          <span>Cobb Chamber \u00b7 2026<\/span>\n        <\/div>\n        <div class=\"mlp-award\">\n                    <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-2.svg\" alt=\"\u00d6d\u00fcl Rozeti 2\" loading=\"lazy\">\n          <\/div>\n          <h5>Y\u0131l\u0131n En \u0130yi 25 KOB\u0130'si<\/h5>\n          <span>Cobb Chamber \u00b7 2026<\/span>\n        <\/div>\n        <div class=\"mlp-award\">\n                    <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-3.svg\" alt=\"\u00d6d\u00fcl Rozeti 3\" loading=\"lazy\">\n          <\/div>\n          <h5>Best of Georgia<\/h5>\n          <span>Georgia Business Journal \u00b7 2025<\/span>\n        <\/div>\n        <div class=\"mlp-award\">\n                    <div class=\"mlp-award-img\">\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-4.svg\" alt=\"\u00d6d\u00fcl Rozeti 4\" loading=\"lazy\">\n          <\/div>\n          <h5>Amerika'n\u0131n En H\u0131zl\u0131 B\u00fcy\u00fcyen \u015eirketlerinden<\/h5>\n          <span>Inc. 5000 \u00b7 2025<\/span>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Bizi Tan\u0131y\u0131n<\/span>\n      <h2 class=\"mlp-h2\">Atlanta Merkezli, Ger\u00e7ek Bir Ekip<\/h2>\n      <p class=\"mlp-lead\">Manay CPA, 2513 Shallowford Rd Marietta, GA adresindeki ofisinde 50 eyaletten m\u00fc\u015fterisine hizmet veren, lisansl\u0131 ve ger\u00e7ek bir CPA firmas\u0131d\u0131r.<\/p>\n    <\/div>\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-photos\">\n        \n        <div class=\"mlp-photo mlp-photo--big\">\n          \n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-1.jpg\" alt=\"Manay CPA ofis\" loading=\"lazy\">\n        <\/div>\n        \n        <div class=\"mlp-photo\">\n          \n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-2.jpg\" alt=\"Manay CPA ekip\" loading=\"lazy\">\n        <\/div>\n        \n        <div class=\"mlp-photo\">\n          \n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-3.jpg\" alt=\"Manay CPA \u00e7al\u0131\u015fma ortam\u0131\" loading=\"lazy\">\n        <\/div>\n        \n        <div class=\"mlp-photo\">\n          \n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-4.jpg\" alt=\"Manay CPA dan\u0131\u015fmanl\u0131k\" loading=\"lazy\">\n        <\/div>\n        \n        <div class=\"mlp-photo\">\n          \n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-5.jpg\" alt=\"Manay CPA ofis binas\u0131\" loading=\"lazy\">\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"video\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Tan\u0131t\u0131m<\/span>\n      <h2 class=\"mlp-h2\">Manay CPA'i Yak\u0131ndan Tan\u0131y\u0131n<\/h2>\n      <p class=\"mlp-lead\">Amerika'da \u015firket kurulu\u015f s\u00fcrecini ve bizimle \u00e7al\u0131\u015fman\u0131n avantajlar\u0131n\u0131 videomuzda izleyin.<\/p>\n\n      <div class=\"mlp-video-wrap\">\n        <div class=\"mlp-video\" id=\"mlpVideo\">\n          \n          <div class=\"mlp-video-placeholder\" data-id=\"JiAq21_4iOU\">\n            <div class=\"mlp-video-play\">\n              <svg width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M8 5v14l11-7L8 5z\" fill=\"#041E42\"\/><\/svg>\n            <\/div>\n            <p>Tan\u0131t\u0131m videosunu izlemek i\u00e7in t\u0131klay\u0131n<\/p>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  \n  <section class=\"mlp-section--soft mlp-journey\" id=\"yolculuk\" style=\"padding-top:60px;\">\n    <div class=\"mlp-wrap mlp-center\" style=\"padding-bottom:20px;\">\n      <span class=\"mlp-eyebrow\">Nas\u0131l Yard\u0131mc\u0131 Oluyoruz<\/span>\n      <h2 class=\"mlp-h2\">Kurulu\u015ftan B\u00fcy\u00fcmeye, Her Ad\u0131mda Yan\u0131n\u0131zday\u0131z<\/h2>\n      <p class=\"mlp-lead\">\u015eirketinizi kurmadan \u00f6nce do\u011fru kararlar\u0131 alman\u0131za, kurduktan sonra da b\u00fcy\u00fctmenize destek oluyoruz. A\u015fa\u011f\u0131 kayd\u0131rarak yolculu\u011fu g\u00f6r\u00fcn.<\/p>\n    <\/div>\n\n    <div class=\"mlp-journey-track\" id=\"mlpJourneyTrack\">\n      \n      <div class=\"mlp-journey-pin\">\n\n        <div class=\"mlp-journey-progress\" id=\"mlpJourneyProgress\">\n          <span><\/span><span><\/span><span><\/span><span><\/span><span><\/span><span><\/span>\n        <\/div>\n\n        <div class=\"mlp-journey-pin-inner\">\n\n          <div class=\"mlp-journey-steps\" id=\"mlpJourneySteps\">\n\n            <div class=\"mlp-jstep is-active\" data-scene=\"0\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2460 Kurulu\u015f \u00d6ncesi<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">1<\/div>\n                  <span class=\"mlp-jstep-tag is--before\">\u00d6ncesi<\/span>\n                <\/div>\n                <h4>Eyalet Se\u00e7imi<\/h4>\n                <p>\u015eirketinizin faaliyetlerine, vergi ve gizlilik ihtiya\u00e7lar\u0131n\u0131za g\u00f6re kurulaca\u011f\u0131 eyaletin se\u00e7iminde dan\u0131\u015fmanl\u0131k veriyoruz. Delaware, Wyoming, Nevada veya Florida \u2014 sizin i\u00e7in en do\u011frusunu birlikte belirliyoruz.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"1\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2460 Kurulu\u015f \u00d6ncesi<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">2<\/div>\n                  <span class=\"mlp-jstep-tag is--before\">\u00d6ncesi<\/span>\n                <\/div>\n                <h4>\u015eirket T\u00fcr\u00fc<\/h4>\n                <p>Bulundu\u011funuz sekt\u00f6re, gelir beklentinize ve hedeflerinize g\u00f6re LLC, C-Corp, S-Corp veya Partnership'ten size en uygun yap\u0131y\u0131 \u00f6neriyoruz.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"2\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2460 Kurulu\u015f \u00d6ncesi<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">3<\/div>\n                  <span class=\"mlp-jstep-tag is--before\">\u00d6ncesi<\/span>\n                <\/div>\n                <h4>Ortakl\u0131k Yap\u0131s\u0131<\/h4>\n                <p>Uzun vadeli hedeflerinize g\u00f6re \u015firketiniz i\u00e7in en uygun ortakl\u0131k ve pay yap\u0131s\u0131n\u0131 kurgulayarak ileride sorun ya\u015faman\u0131z\u0131n \u00f6n\u00fcne ge\u00e7iyoruz.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"3\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2461 Kurulu\u015f Sonras\u0131<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">4<\/div>\n                  <span class=\"mlp-jstep-tag is--after\">Sonras\u0131<\/span>\n                <\/div>\n                <h4>\u0130K Hizmetleri<\/h4>\n                <p>Amerika'da kurulan \u015firketinizin ihtiya\u00e7 duymas\u0131 halinde i\u015fe al\u0131m ve insan kaynaklar\u0131 s\u00fcre\u00e7lerinde yan\u0131n\u0131zda oluyoruz.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"4\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2461 Kurulu\u015f Sonras\u0131<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">5<\/div>\n                  <span class=\"mlp-jstep-tag is--after\">Sonras\u0131<\/span>\n                <\/div>\n                <h4>Amerikan Muhasebesi<\/h4>\n                <p>\u015eirketinizin finansallar\u0131n\u0131 Amerikan muhasebe standartlar\u0131na g\u00f6re y\u00f6netiyor, d\u00fczenli ve do\u011fru kay\u0131t tutman\u0131z\u0131 sa\u011fl\u0131yoruz.<\/p>\n              <\/div>\n            <\/div>\n\n            <div class=\"mlp-jstep\" data-scene=\"5\">\n              <div class=\"mlp-jstep-rail\"><\/div>\n              <div class=\"mlp-jstep-body\">\n                <div class=\"mlp-jstep-phase\">\u2461 Kurulu\u015f Sonras\u0131<\/div>\n                <div class=\"mlp-jstep-head\">\n                  <div class=\"mlp-jstep-num\">6<\/div>\n                  <span class=\"mlp-jstep-tag is--after\">Sonras\u0131<\/span>\n                <\/div>\n                <h4>ABD Vergi Beyan\u0131<\/h4>\n                <p>Federal ve eyalet d\u00fczeyindeki t\u00fcm vergi s\u00fcre\u00e7lerinde \u015firketinizin y\u00fck\u00fcml\u00fcl\u00fcklerini eksiksiz ve zaman\u0131nda kar\u015f\u0131l\u0131yoruz.<\/p>\n                <div class=\"mlp-jstep-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">Yolculu\u011fa Ba\u015flay\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--gold mlp-open-meeting\">Hemen Randevu Olu\u015fturun<\/button><\/div>\n              <\/div>\n            <\/div>\n\n          <\/div>\n\n          <div class=\"mlp-journey-visual\" id=\"mlpJourneyVisual\">\n            <div class=\"mlp-jscene is-active\" data-scene=\"0\">\n              <span class=\"mlp-jscene-badge\">Kurulu\u015f \u00d6ncesi<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 21s-7-5.2-7-11a7 7 0 1114 0c0 5.8-7 11-7 11z\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><circle cx=\"12\" cy=\"10\" r=\"2.5\" stroke=\"#fff\" stroke-width=\"1.5\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 1 \/ 6<\/span>\n              <h5>Eyalet Se\u00e7imi<\/h5>\n              <p>Do\u011fru eyalet, i\u015finizin gelece\u011fini belirler. Birlikte analiz ediyoruz.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"1\">\n              <span class=\"mlp-jscene-badge\">Kurulu\u015f \u00d6ncesi<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><path d=\"M8 4v16M4 9h4M4 14h4\" stroke=\"#fff\" stroke-width=\"1.5\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 2 \/ 6<\/span>\n              <h5>\u015eirket T\u00fcr\u00fc<\/h5>\n              <p>LLC, C-Corp, S-Corp veya Partnership \u2014 hedefinize g\u00f6re en avantajl\u0131s\u0131.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"2\">\n              <span class=\"mlp-jscene-badge\">Kurulu\u015f \u00d6ncesi<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"8\" cy=\"8\" r=\"3\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><circle cx=\"16\" cy=\"8\" r=\"3\" stroke=\"#fff\" stroke-width=\"1.5\"\/><path d=\"M3 19c0-2.5 2.2-4 5-4s5 1.5 5 4M13 19c.4-2 2-3.2 4-3.2s3.4 1 4 3\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 3 \/ 6<\/span>\n              <h5>Ortakl\u0131k Yap\u0131s\u0131<\/h5>\n              <p>Sa\u011flam bir ortakl\u0131k yap\u0131s\u0131, uzun vadede huzur demektir.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"3\">\n              <span class=\"mlp-jscene-badge\">Kurulu\u015f Sonras\u0131<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"7\" r=\"4\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><path d=\"M4 21c0-4 3.6-6 8-6s8 2 8 6\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 4 \/ 6<\/span>\n              <h5>\u0130K Hizmetleri<\/h5>\n              <p>Ekibinizi b\u00fcy\u00fct\u00fcrken i\u015fe al\u0131m ve \u0130K s\u00fcre\u00e7lerinde yan\u0131n\u0131zday\u0131z.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"4\">\n              <span class=\"mlp-jscene-badge\">Kurulu\u015f Sonras\u0131<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 5 \/ 6<\/span>\n              <h5>Amerikan Muhasebesi<\/h5>\n              <p>Finansallar\u0131n\u0131z ABD standartlar\u0131nda, her zaman d\u00fczenli ve do\u011fru.<\/p>\n            <\/div>\n            <div class=\"mlp-jscene\" data-scene=\"5\">\n              <span class=\"mlp-jscene-badge\">Kurulu\u015f Sonras\u0131<\/span>\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 3h9l4 4v14H6V3z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M14 3v5h5M9 13h6M9 17h6\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\n              <span class=\"mlp-jscene-step\">Ad\u0131m 6 \/ 6<\/span>\n              <h5>ABD Vergi Beyan\u0131<\/h5>\n              <p>T\u00fcm vergi y\u00fck\u00fcml\u00fcl\u00fckleriniz eksiksiz ve zaman\u0131nda kar\u015f\u0131lan\u0131r.<\/p>\n            <\/div>\n          <\/div>\n\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-form-section mlp-on-dark\" id=\"contact-form-box\">\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-form-grid\">\n        <div class=\"mlp-form-copy\">\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.16);\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/span>\n          <h2>Formu Doldurun ve \u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h2>\n          <p>Uzman ekibimiz, Amerika'da \u015firket kurulu\u015f s\u00fcrecinizin her ad\u0131m\u0131nda yan\u0131n\u0131zda. 15 dakikal\u0131k \u00fccretsiz g\u00f6r\u00fc\u015fme i\u00e7in formu doldurun.<\/p>\n          <ul class=\"mlp-form-points\">\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> 15 dakika \u00fccretsiz dan\u0131\u015fmanl\u0131k<\/li>\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Size \u00f6zel kurulu\u015f teklifi<\/li>\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> CPA lisansl\u0131 uzman deste\u011fi<\/li>\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcrk\u00e7e, \u0130ngilizce, \u0130spanyolca<\/li>\n          <\/ul>\n        <\/div>\n\n        <div class=\"mlp-form-box\">\n          <h3>\u00d6n Kay\u0131t Formu<\/h3>\n          <p class=\"mlp-fsub\">Bilgilerinizi b\u0131rak\u0131n, sizi en k\u0131sa s\u00fcrede arayal\u0131m.<\/p>\n\n          <form class=\"mlp-cform\" id=\"mlpFormContact\" novalidate>\n            <div class=\"mlp-field\">\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\n              <div class=\"mlp-phone\">\n                <div class=\"mlp-cc-wrap\">\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\n                    <span class=\"mlp-cc-flag\">\ud83c\uddf9\ud83c\uddf7<\/span><span class=\"mlp-cc-code\">+90<\/span>\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n                  <\/button>\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+90\">\n                  <div class=\"mlp-cc-pop\" hidden>\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod ara\u2026\" autocomplete=\"off\">\n                    <ul class=\"mlp-cc-opts\"><\/ul>\n                  <\/div>\n                <\/div>\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"5xx xxx xx xx\">\n              <\/div>\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@email.com\">\n            <\/div>\n            <div class=\"mlp-field\">\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"K\u0131saca yaz\u0131n (opsiyonel)\"><\/textarea>\n            <\/div>\n            <label class=\"mlp-consent\">\n              <input type=\"checkbox\" name=\"kvkk\" checked required>\n              <span><a href=\"https:\/\/www.manaycpa.com\/tr\/kvkk-aydinlatma-metni\/\" target=\"_blank\" rel=\"noopener nofollow\">KVKK Ayd\u0131nlatma Metni<\/a>'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.<\/span>\n            <\/label>\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\n          <\/form>\n\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section\" id=\"sss\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">S\u0131k Sorulan Sorular<\/span>\n      <h2 class=\"mlp-h2\">Akl\u0131n\u0131zdaki Sorular\u0131n Cevaplar\u0131<\/h2>\n\n      <div class=\"mlp-faq-wrap\" style=\"text-align:left;\">\n        <details class=\"mlp-faq\">\n          <summary>\u015eirket kurmak i\u00e7in Amerika'ya gitmek zorunda m\u0131y\u0131m?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Hay\u0131r. Manay CPA g\u00fcvencesi ile bulundu\u011funuz \u00fclkeden online olarak \u015firket kurulu\u015f i\u015flemlerinizi kolayca ger\u00e7ekle\u015ftirebilirsiniz. Tek yapman\u0131z gereken bizimle ileti\u015fime ge\u00e7mek ve gerekli evraklar\u0131n\u0131z\u0131 iletmek olacakt\u0131r.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>\u015eirket kurulu\u015f i\u015flemleri ne kadar s\u00fcrer?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">\u015eirket kurulu\u015f s\u00fcreci, kurulu\u015fu yapaca\u011f\u0131n\u0131z eyalete g\u00f6re de\u011fi\u015fkenlik g\u00f6stermektedir. Baz\u0131 eyaletlerde bu s\u00fcreci h\u0131zland\u0131rma opsiyonlar\u0131 bulunmaktad\u0131r. Manay CPA, talepleriniz do\u011frultusunda se\u00e7ti\u011finiz eyalette en h\u0131zl\u0131 \u015fekilde kurulu\u015f i\u015flemlerinizi ger\u00e7ekle\u015ftirebilmektedir.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Delaware eyaleti \u015firket kurulu\u015fu i\u00e7in neden pop\u00fcler?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Delaware eyaleti, \u015firketlere sa\u011flad\u0131\u011f\u0131 i\u015f dostu yasalar ile avantaj getirmektedir. Ancak \u015firketin hangi eyalette kurulaca\u011f\u0131 bir\u00e7ok farkl\u0131 de\u011fi\u015fkene ba\u011fl\u0131d\u0131r. Bu sebeple her zaman Delaware iyi bir tercih olmayabilir. Hangi eyaletin sizin i\u00e7in en uygun oldu\u011funa karar vermek ad\u0131na Manay CPA uzmanlar\u0131 ile ileti\u015fime ge\u00e7ebilirsiniz.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Amerikan vatanda\u015f\u0131 de\u011filim, Amerika'da \u015firket a\u00e7abilir miyim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Evet. Amerika'da \u015firket kurulu\u015fu yapman\u0131z i\u00e7in Amerikan vatanda\u015f\u0131 olmak zorunda de\u011filsiniz. Ancak kurulu\u015f s\u00fcrecinde vergi kimlik numaras\u0131 gibi gereklilikler bulunur; bu ad\u0131mlar titizlik gerektirir ve s\u00fcre\u00e7 boyunca size dan\u0131\u015fmanl\u0131k veririz.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>Amerika'da \u015firket a\u00e7mak i\u00e7in bir adrese ihtiyac\u0131m var m\u0131?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Evet. Amerika'da \u015firket a\u00e7man\u0131z i\u00e7in bir adres g\u00f6stermeniz gerekmektedir. Bu adresi posta kutusu, sanal adres veya fiziksel ofis olarak g\u00f6sterebilirsiniz. Manay CPA olarak ihtiyac\u0131n\u0131z do\u011frultusunda bu konunun her a\u015famas\u0131nda size yard\u0131mc\u0131 oluyoruz.<\/div>\n        <\/details>\n        <details class=\"mlp-faq\">\n          <summary>\u015eirket t\u00fcr\u00fc olarak LLC mi yoksa Corporation m\u0131 tercih etmeliyim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-faq-body\">Hangi \u015firket t\u00fcr\u00fcn\u00fcn size uygun oldu\u011fu, Amerika'daki i\u015f planlar\u0131n\u0131z do\u011frultusunda de\u011ferlendirilmelidir. \u0130ki \u015firket tipinin de kendine g\u00f6re avantajlar\u0131 ve dezavantajlar\u0131 mevcuttur. Hangisinin uygun oldu\u011funa karar vermek ad\u0131na Manay CPA uzmanlar\u0131n\u0131n dan\u0131\u015fmanl\u0131\u011f\u0131ndan faydalanabilirsiniz.<\/div>\n        <\/details>\n      <\/div>\n\n      <div class=\"mlp-faq-wrap mlp-faq-contact\">\n        <a href=\"https:\/\/api.whatsapp.com\/send?phone=14045501000&amp;text=Hello%2C%20I%20would%20like%20to%20get%20information%20on%20your%20services.\" rel=\"nofollow noopener\" target=\"_blank\">\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"#0F4FA8\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\n          Canl\u0131 Destek \u2014 Uzmanlar\u0131m\u0131za Ba\u011flan\u0131n\n        <\/a>\n        <a href=\"tel:08502420100\">\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\n          Bizi Aray\u0131n \u2014 0850 242 01 00\n        <\/a>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <section class=\"mlp-section mlp-section--soft\" id=\"rehber\">\n    <div class=\"mlp-wrap mlp-center\">\n      <span class=\"mlp-eyebrow\">Kapsaml\u0131 Rehber<\/span>\n      <h2 class=\"mlp-h2\">Amerika'da \u015eirket Kurmak: Bilmeniz Gereken Her \u015eey<\/h2>\n      <p class=\"mlp-lead\">A\u015fa\u011f\u0131daki ba\u015fl\u0131klar, Amerika'da \u015firket kurulu\u015funa dair en \u00e7ok merak edilen t\u00fcm konular\u0131 kapsar. \u0130lgilendi\u011finiz ba\u015fl\u0131\u011fa t\u0131klayarak detaylar\u0131 g\u00f6rebilirsiniz.<\/p>\n\n      <div class=\"mlp-5n1k\">\n        <div class=\"mlp-5n1k-item\">\n          <div class=\"mlp-5n1k-top\">\n            <span class=\"mlp-5n1k-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><path d=\"M8 4v16M4 9h4M4 14h4\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><\/svg><\/span>\n            <span class=\"mlp-5n1k-q\">Ne<\/span>\n          <\/div>\n          <b>\u015eirket t\u00fcrleri<\/b>\n          <span class=\"mlp-5n1k-desc\">LLC, C-Corp, S-Corp ve Partnership \u2014 her biri farkl\u0131 vergi ve sorumluluk yap\u0131s\u0131na sahip.<\/span>\n        <\/div>\n        <div class=\"mlp-5n1k-item\">\n          <div class=\"mlp-5n1k-top\">\n            <span class=\"mlp-5n1k-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"8\" r=\"3.5\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><path d=\"M5 20c0-3.5 3-6 7-6s7 2.5 7 6\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\"\/><\/svg><\/span>\n            <span class=\"mlp-5n1k-q\">Kim<\/span>\n          <\/div>\n          <b>Kimler kurabilir<\/b>\n          <span class=\"mlp-5n1k-desc\">Amerikan vatanda\u015f\u0131 olman\u0131z gerekmez; yabanc\u0131lar da online olarak \u015firket kurabilir.<\/span>\n        <\/div>\n        <div class=\"mlp-5n1k-item\">\n          <div class=\"mlp-5n1k-top\">\n            <span class=\"mlp-5n1k-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3v3M12 18v3M3 12h3M18 12h3M5.6 5.6l2.1 2.1M16.3 16.3l2.1 2.1M5.6 18.4l2.1-2.1M16.3 7.7l2.1-2.1\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\"\/><circle cx=\"12\" cy=\"12\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><\/svg><\/span>\n            <span class=\"mlp-5n1k-q\">Nas\u0131l<\/span>\n          <\/div>\n          <b>Kurulu\u015f s\u00fcreci<\/b>\n          <span class=\"mlp-5n1k-desc\">T\u00fcr ve eyalet se\u00e7imi, adres, yasal temsilci, kay\u0131t, EIN ve banka hesab\u0131 ad\u0131mlar\u0131.<\/span>\n        <\/div>\n        <div class=\"mlp-5n1k-item\">\n          <div class=\"mlp-5n1k-top\">\n            <span class=\"mlp-5n1k-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 21s-7-5.2-7-11a7 7 0 1114 0c0 5.8-7 11-7 11z\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><circle cx=\"12\" cy=\"10\" r=\"2.5\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><\/svg><\/span>\n            <span class=\"mlp-5n1k-q\">Nerede<\/span>\n          <\/div>\n          <b>Eyalet se\u00e7imi<\/b>\n          <span class=\"mlp-5n1k-desc\">Delaware, Wyoming, Nevada ve Florida en \u00e7ok tercih edilenler; se\u00e7im i\u015finize ba\u011fl\u0131.<\/span>\n        <\/div>\n        <div class=\"mlp-5n1k-item\">\n          <div class=\"mlp-5n1k-top\">\n            <span class=\"mlp-5n1k-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"currentColor\" stroke-width=\"1.7\"\/><path d=\"M12 7v5l3.5 2\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n            <span class=\"mlp-5n1k-q\">Ne Zaman<\/span>\n          <\/div>\n          <b>S\u00fcre<\/b>\n          <span class=\"mlp-5n1k-desc\">Eyalete g\u00f6re de\u011fi\u015fir; baz\u0131 eyaletlerde h\u0131zland\u0131rma opsiyonlar\u0131 mevcuttur.<\/span>\n        <\/div>\n        <div class=\"mlp-5n1k-item\">\n          <div class=\"mlp-5n1k-top\">\n            <span class=\"mlp-5n1k-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l2.5 6.5L21 9l-5 4 1.7 6.5L12 16l-5.7 3.5L8 13l-5-4 6.5-.5L12 2z\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg><\/span>\n            <span class=\"mlp-5n1k-q\">Neden<\/span>\n          <\/div>\n          <b>Avantajlar<\/b>\n          <span class=\"mlp-5n1k-desc\">Geni\u015f pazar, yat\u0131r\u0131m f\u0131rsatlar\u0131, te\u015fvikler ve kalifiye i\u015f g\u00fcc\u00fcne eri\u015fim.<\/span>\n        <\/div>\n      <\/div>\n\n    <\/div>\n\n    <div class=\"mlp-wrap\">\n      <div class=\"mlp-acc-wrap\">\n\n        <details class=\"mlp-acc\" open>\n          <summary>Amerika'da \u015eirket Nas\u0131l Kurulur? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">Amerika'da \u015firket kurmak i\u00e7in s\u0131ras\u0131yla \u015fu ad\u0131mlar izlenir: \u015firket t\u00fcr\u00fcn\u00fc belirleme, eyalet se\u00e7imi, ABD adresi edinme, yasal temsilci (Registered Agent) atama, eyalet kayd\u0131, EIN (vergi kimlik numaras\u0131) s\u00fcrecinin tamamlanmas\u0131 ve \u015firket banka hesab\u0131 a\u00e7ma. T\u00fcm s\u00fcre\u00e7 bulundu\u011funuz \u00fclkeden online olarak tamamlanabilir.<\/p>\n            <p>Bir\u00e7ok ki\u015fi, f\u0131rsatlarla dolu \u00fclkelerde yeni bir \u015firket kurmay\u0131 hayal eder. Ancak kar\u015f\u0131lar\u0131na bir d\u00fcnya soru i\u015fareti \u00e7\u0131kar. Dolay\u0131s\u0131yla hi\u00e7 bilmedi\u011finiz bir \u00fclkede i\u015f kurmak, olduk\u00e7a cayd\u0131r\u0131c\u0131 ve kayg\u0131 verici olabilir. Siz de b\u00f6yle d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z bu i\u00e7eri\u011fimiz tam size g\u00f6re! Amerika'da \u015firket kurmak istiyorsan\u0131z do\u011fru adrese geldiniz. Peki, bu nas\u0131l olacak? Amerika'da \u015firket nas\u0131l kurulur? Dilerseniz, daha fazla vakit kaybetmeden detaylara ge\u00e7elim.<\/p>\n            <p>Sundu\u011fu f\u0131rsatlarla <a href=\"https:\/\/tr.wikipedia.org\/wiki\/Amerika\" rel=\"noopener nofollow\" target=\"_blank\">Amerika<\/a>, i\u015f kurmak isteyen yat\u0131r\u0131mc\u0131lar, giri\u015fimciler ve start-up giri\u015fimcileri i\u00e7in olduk\u00e7a caziptir. Amerika'da bir\u00e7ok kalifiye \u00e7al\u0131\u015fan\u0131n olmas\u0131, yeni yat\u0131r\u0131mc\u0131lara verilen te\u015fvikler ve vergi kolayl\u0131klar\u0131, daha geni\u015f bir m\u00fc\u015fteri kitlesine ula\u015fma potansiyeli ve eri\u015filebilirlik gibi unsurlar bu \u00fclkede ticaret yapmay\u0131 \u00e7ekici hale getirir. Bu y\u00fczden Amerika'da nas\u0131l \u015firket kurulaca\u011f\u0131 konusu merak edilir.<\/p>\n            <p>ABD'de \u015firket kurmak isteyenlerin kafas\u0131n\u0131 kar\u0131\u015ft\u0131ran pek \u00e7ok soru vard\u0131r. Herkes zorlu ve karma\u015f\u0131k gibi g\u00f6r\u00fcnen bu s\u00fcrecin nas\u0131l i\u015fledi\u011fini \u00f6\u011frenmek ister. Amerika'da ticaret, yat\u0131r\u0131m yapmak ve burada bir i\u015f kurmak isteyenler i\u00e7in bilgi sahibi olmalar\u0131 gereken baz\u0131 konular bulunur. \u00d6rne\u011fin, Amerika'daki \u015firket t\u00fcrleri nelerdir, gerekli lisans ve izinler nas\u0131l al\u0131n\u0131r, vize s\u00fcreci nas\u0131ld\u0131r, \u015firket nas\u0131l kaydettirilir, bir i\u015fletme i\u00e7in banka hesab\u0131 nas\u0131l olu\u015fturulur?<\/p>\n            <p>D\u00fcnyan\u0131n en ba\u015far\u0131l\u0131 \u015firketlerinden pek \u00e7o\u011fu Amerika'da kurulmu\u015ftur. Gerek kalifiye eleman bulma konusunda kolayl\u0131klar sunmas\u0131, gerek eri\u015filebilirlik gibi pek \u00e7ok f\u0131rsat sa\u011fl\u0131yor olmas\u0131, burada \u015firket kurmay\u0131 cazip hale getirmi\u015ftir. Amerika'da ba\u015far\u0131l\u0131 bir \u015firket kurmak istiyorsan\u0131z izlemeniz gereken baz\u0131 \u00f6nemli ad\u0131mlar vard\u0131r. Bu ad\u0131mlar\u0131 dikkatli bir \u015fekilde uygulaman\u0131z, herhangi bir vergisel veya yasal sorunla kar\u015f\u0131la\u015fman\u0131z\u0131 da \u00f6nleyecektir.<\/p>\n            <p>Amerika'da \u015firketinizi a\u00e7abilmek i\u00e7in \u015firketinizi kurmak istedi\u011finiz eyalette bir yasal temsilciniz olmal\u0131d\u0131r. Bu yasal temsilciye \u0130ngilizce'de \"Registered Agent\" denir. Eyaletteki yasal temsilciniz, ilgili eyalette \u015firketinizi temsil eder ve gelen evraklar\u0131 \u015firketiniz ad\u0131na al\u0131p size iletme yetkisine sahiptir. Bunlar\u0131n haricinde, eyalet kurulu\u015f s\u00fcrecini takiben bir vergi kimlik numaras\u0131 edinmeniz, gerekli lisans ve izinleri alman\u0131z ve bir \u015firket banka hesab\u0131 a\u00e7man\u0131z gerekir. \u015eirketiniz para hareketlerini ger\u00e7ekle\u015ftirmeye ba\u015flad\u0131ktan sonra finansal kay\u0131tlar\u0131n\u0131z\u0131n d\u00fczg\u00fcn ve do\u011fru tutuldu\u011fundan emin olmal\u0131s\u0131n\u0131z.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Amerika'da \u015eirket Kurmak \u0130\u00e7in Bilmeniz Gereken Her \u015eey <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">ABD'de \u015firket kurma s\u00fcre\u00e7leri eyaletten eyalete de\u011fi\u015fir. Do\u011fru t\u00fcr, do\u011fru eyalet, gerekli lisanslar, vergilendirme ve banka hesab\u0131 konular\u0131nda \u00f6nceden kapsaml\u0131 ara\u015ft\u0131rma yapmak ve lisansl\u0131 bir uzmanla \u00e7al\u0131\u015fmak kritik \u00f6nem ta\u015f\u0131r.<\/p>\n            <p>ABD'de \u015firket kurma s\u00fcre\u00e7leri eyaletten eyalete de\u011fi\u015fkenlik g\u00f6stermektedir. S\u00fcreci do\u011fru \u015fekilde ilerletti\u011finizden ve sa\u011flad\u0131\u011f\u0131n\u0131z belgelerin do\u011fru ve eksiksiz oldu\u011fundan emin olman\u0131z ad\u0131na bir profesyonelle \u00e7al\u0131\u015fmak \u00f6nemlidir. \u015eirketinizi kurarken \u00e7al\u0131\u015faca\u011f\u0131n\u0131z uzman\u0131n\u0131z, eyalet kurulu\u015flar\u0131ndan vergi kimlik numaran\u0131z\u0131n \u00e7\u0131kar\u0131lmas\u0131na kadar bir\u00e7ok s\u00fcre\u00e7te size rehberlik edece\u011finden, alan\u0131nda tecr\u00fcbeli ve lisansl\u0131 bir uzmanla \u00e7al\u0131\u015fman\u0131z tavsiye edilmektedir.<\/p>\n            <p>Zaten bir i\u015f alan\u0131nda \u00f6ne \u00e7\u0131k\u0131yor ve i\u015fletmenizi geni\u015fletmek istiyorsan\u0131z veya Amerika Birle\u015fik Devletleri'nde yeni bir ba\u015flang\u0131\u00e7 yapmak istiyorsan\u0131z do\u011fru i\u015f modelini se\u00e7meniz gerekir. Bunun i\u00e7in de ABD'de \u015firketinizi kurmadan \u00f6nce kapsaml\u0131 bir ara\u015ft\u0131rma yapman\u0131z gerekir. Bu ara\u015ft\u0131rmada yan\u0131t arayaca\u011f\u0131n\u0131z sorular; i\u015fletmeniz i\u00e7in en do\u011fru \u015firket tipi ve konumun neresi oldu\u011fu, gerekli lisanslar\u0131n neler oldu\u011fu, alabilece\u011finiz te\u015fvikler, vergilendirmenin nas\u0131l i\u015fledi\u011fi ve i\u015fletme banka hesaplar\u0131n\u0131n nas\u0131l a\u00e7\u0131ld\u0131\u011f\u0131 gibi sorulard\u0131r.<\/p>\n            <p>Dikkat etmeniz gereken bir ba\u015fka husus da, Amerika'da pazar analizi yapmadan bir i\u015f plan\u0131 olu\u015fturmaman\u0131z gerekti\u011fidir. B\u00f6lgedeki rakiplerinizi ve nas\u0131l bir sat\u0131\u015f stratejisi izlediklerini iyi \u00f6\u011frenmelisiniz. G\u00fcncel trendleri takip ederek mal ve hizmet sat\u0131\u015f\u0131 yapmak da sizin bu \u00fclkede tutunman\u0131z\u0131 sa\u011flayacakt\u0131r.<\/p>\n            <p>Her vize t\u00fcr\u00fc ile Amerika'da \u00e7al\u0131\u015famayaca\u011f\u0131n\u0131z\u0131 da bilmeniz gerekir. B1 ve B2 vizesi alarak ABD'ye giri\u015f yapsan\u0131z da \u00e7al\u0131\u015fma iznine sahip olmad\u0131\u011f\u0131n\u0131z i\u00e7in \u015firketinizde \u00e7al\u0131\u015famazs\u0131n\u0131z. Bu y\u00fczden, e\u011fer ABD'de \u00e7al\u0131\u015fmak istiyorsan\u0131z, ald\u0131\u011f\u0131n\u0131z vize t\u00fcr\u00fcn\u00fcn \u00e7al\u0131\u015fman\u0131za imkan veren bir vize olmas\u0131 gerekir.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Amerika'da \u015eirket T\u00fcrleri Nelerdir? (LLC, C-Corp, S-Corp, Partnership) <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">Amerika'da en yayg\u0131n \u015firket t\u00fcrleri LLC (Limited \u015eirket), Corporation (C-Corp ve S-Corp olmak \u00fczere Anonim \u015eirket) ve Partnership (Ortakl\u0131k \u015eirketi)'dir. Kuraca\u011f\u0131n\u0131z t\u00fcre g\u00f6re vergilendirme ve sorumluluklar\u0131n\u0131z de\u011fi\u015fir.<\/p>\n            <p>Amerika'da \u015firketinizi LLC, Corporation veya Partnership \u015feklinde kurman\u0131z m\u00fcmk\u00fcnd\u00fcr. Bu \u00fclkede ticaret yapmak isteyen yabanc\u0131 uyruklular i\u00e7in bu \u00fc\u00e7 se\u00e7enek mevcuttur. Kuraca\u011f\u0131n\u0131z \u015firket t\u00fcr\u00fcne g\u00f6re y\u00fck\u00fcml\u00fcl\u00fckleriniz ve vergilendirme farkl\u0131l\u0131k g\u00f6sterecektir. Bu y\u00fczden size en uygun \u015firket t\u00fcr\u00fcn\u00fc se\u00e7mek i\u00e7in bir uzmana dan\u0131\u015fman\u0131z \u00f6nerilir.<\/p>\n            <h4>Amerika'da Ortakl\u0131k \u015eirketi (Partnership) Kurmak<\/h4>\n            <p>Birden fazla sahibi olacak i\u015fletmeler i\u00e7in Partnership (Ortakl\u0131k \u015eirketi) yap\u0131s\u0131 uygun bir se\u00e7im olabilir. Partnership \u015firket yap\u0131s\u0131, ortaklar\u0131n k\u00e2r ve zararlar\u0131 payla\u015fmalar\u0131na ve i\u015f s\u00fcre\u00e7leri boyunca birlikte kararlar almalar\u0131na olanak tan\u0131r. Bu \u015firket yap\u0131s\u0131nda k\u00e2rlar ki\u015fisel vergi beyannamelerine aktar\u0131l\u0131r.<\/p>\n            <h4>Amerika'da Limited \u015eirketi Kurmak (LLC)<\/h4>\n            <p>T\u00fcrk\u00e7ede Limited \u015eirketi olarak kullan\u0131lan LLC, \u0130ngilizcede \"S\u0131n\u0131rl\u0131 Sorumluluk \u015eirketi\" anlam\u0131na gelir. Bu \u015firket t\u00fcr\u00fc Amerika'da k\u00fc\u00e7\u00fck i\u015fletme sahipleri aras\u0131nda olduk\u00e7a pop\u00fclerdir. LLC'nin sahipleri \u00fcye olarak adland\u0131r\u0131l\u0131r ve \u00fcyeler bireyler, \u015firketler veya yabanc\u0131 kurulu\u015flar olabilmektedir. LLC'lerde maksimum \u00fcye say\u0131s\u0131 bulunmamakla birlikte, \u00e7o\u011fu eyalet tek sahipli LLC'lere de izin vermektedir.<\/p>\n            <h4>Amerika'da Anonim \u015eirketi Kurmak (Corporation)<\/h4>\n            <p>Bir di\u011fer \u015firket t\u00fcr\u00fc ise \"Anonim \u015eirketi\" yani \"Corporation\"d\u0131r. Anonim \u015firketlerden s\u00f6z etti\u011fimiz zaman bu \u015firket t\u00fcr\u00fcn\u00fcn sahiplerinden ba\u011f\u0131ms\u0131z yasal bir varl\u0131k olarak g\u00f6r\u00fcld\u00fc\u011f\u00fcn\u00fc g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131y\u0131z. ABD'de C Corporation ve S Corporation olmak \u00fczere iki t\u00fcr anonim \u015firket vard\u0131r.<\/p>\n            <h4>C Corporation ve S Corporation Nedir?<\/h4>\n            <p>C Corporation ve S Corporation, ABD'deki anonim \u015firket t\u00fcrleridir ve vergilendirme bi\u00e7imleri a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131k g\u00f6sterirler. Bu iki t\u00fcr\u00fc a\u015fa\u011f\u0131daki \u015fekilde a\u00e7\u0131klamak m\u00fcmk\u00fcnd\u00fcr:<\/p>\n            <ul>\n              <li><strong>C Anonim \u015eirketi (C Corp):<\/strong> Bu \u015firket t\u00fcr\u00fcnde pay sahipleri, varl\u0131ktan ayr\u0131 olacak \u015fekilde vergilendirilir. Hem \u015firket hem de ki\u015fi baz\u0131nda i\u015fletmenin k\u00e2r\u0131 vergilendirilir; yani \u00e7ifte vergilendirme s\u00f6z konusudur. \u015eirket ve hissedarlar kendi vergilerini kendileri \u00f6derler. Detayl\u0131 bilgi i\u00e7in <a href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation-c-corp-nedir-nasil-kurulur\/\">C Corporation<\/a> sayfam\u0131z\u0131 inceleyebilirsiniz.<\/li>\n              <li><strong>S Anonim \u015eirketi (S Corp):<\/strong> Bu \u015firket t\u00fcr\u00fcnde kurumsal gelirler, zararlar, kesintiler ve krediler hissedarlara aktar\u0131l\u0131r. S Corp hissedarlar\u0131, gelir ve kay\u0131plar\u0131 kendi ki\u015fisel vergi beyannamelerinde bildirerek kendi bireysel vergi dilimleri \u00fczerinden vergilendirilirler. C Corp'tan farkl\u0131 olarak \u00e7ifte vergilendirmenin \u00f6n\u00fcne ge\u00e7ilebilir; ancak belli gereksinimleri kar\u015f\u0131lamak gerekir. Detaylar i\u00e7in <a href=\"https:\/\/www.manaycpa.com\/tr\/s-corporation\/\">S Corporation<\/a> sayfam\u0131za bakabilirsiniz.<\/li>\n            <\/ul>\n            <p>G\u00f6rd\u00fc\u011f\u00fcn\u00fcz gibi ABD'de kendi i\u00e7erisinde ayr\u0131lan \u015firket \u00e7e\u015fitleri vard\u0131r. Sizin i\u00e7in hangi \u015firket t\u00fcr\u00fc daha avantajl\u0131ysa ona y\u00f6nelmeniz do\u011fru olacakt\u0131r. Bu a\u015famada art\u0131lar\u0131 ve eksileri iyi d\u00fc\u015f\u00fcnmelisiniz. Ara\u015ft\u0131rmalar\u0131n\u0131z \u0131\u015f\u0131\u011f\u0131nda, profesyonel bir dan\u0131\u015fmanl\u0131k alarak en do\u011fru karar\u0131 verebilirsiniz.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Amerika'da \u015eirket Kurmak \u0130\u00e7in At\u0131lacak Ad\u0131mlar <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">Ad\u0131mlar s\u0131ras\u0131yla: \u015firket ad\u0131n\u0131 belirleme, eyalete karar verme, ABD adresini netle\u015ftirme, yasal temsilci edinme, eyalet kayd\u0131n\u0131 olu\u015fturma, vergi kimlik numaras\u0131 (EIN) s\u00fcrecini tamamlama, gerekli lisans ve izin ad\u0131mlar\u0131n\u0131 y\u00fcr\u00fctme, \u015firket banka hesab\u0131 a\u00e7ma ve \u00e7al\u0131\u015fan al\u0131nacaksa ilgili kay\u0131tlar\u0131 yapma.<\/p>\n            <p>Amerika'da \u015firket kurmak karma\u015f\u0131k bir i\u015flem gibi g\u00f6r\u00fclse de, i\u015fi bilen bir profesyonelin deste\u011fiyle do\u011fru ad\u0131mlar\u0131 izledi\u011finizde \u015firketinizi ba\u015far\u0131yla kurabilirsiniz. \u0130lk \u00f6nce yapman\u0131z gereken i\u015flem \u015firket unvan\u0131n\u0131\/ismini belirlemektir. \u015eirketinizin isminin yapaca\u011f\u0131n\u0131z i\u015fle alakal\u0131 olmas\u0131na gerek yoktur. Ancak se\u00e7ece\u011finiz ismin di\u011fer \u015firketlerden farkl\u0131 ve ay\u0131rt edici olmas\u0131 gerekir. Bu sayede marka telifi gibi problemlerle kar\u015f\u0131la\u015fmazs\u0131n\u0131z. \u015eirketinize isim vermeden \u00f6nce bu ismin daha \u00f6nce kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 kontrol etmeli ve ilgili eyaletin kurallar\u0131n\u0131 ara\u015ft\u0131rmal\u0131s\u0131n\u0131z.<\/p>\n            <p>At\u0131lacak en \u00f6nemli ad\u0131mlardan biri \u015firketin kurulaca\u011f\u0131 eyalete karar vermektir. 50 eyaleti bulunan Amerika'da \u015firket kurmak i\u00e7in en iyi ve kusursuz tek bir eyaletten s\u00f6z etmemiz m\u00fcmk\u00fcn de\u011fildir. Her eyaletin farkl\u0131 avantajlar\u0131 ve dezavantajlar\u0131 bulunmaktad\u0131r. Eyalet se\u00e7imi yap\u0131l\u0131rken g\u00f6z \u00f6n\u00fcne al\u0131nmas\u0131 gereken unsurlardan baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n            <ul>\n              <li>Genel giderler<\/li>\n              <li>Eri\u015filebilirlik<\/li>\n              <li>Eyaletin yat\u0131r\u0131mc\u0131ya sundu\u011fu f\u0131rsatlar<\/li>\n              <li>Kalifiye \u00e7al\u0131\u015fanlara kolay ula\u015f\u0131m<\/li>\n              <li>Ya\u015fam giderleri ve maliyetler<\/li>\n              <li>Vergi oranlar\u0131 ve vergisel avantajlar\u0131<\/li>\n            <\/ul>\n            <p>Burada \u015firket kurmay\u0131 hedefleyen yabanc\u0131lar\u0131n en \u00e7ok tercih etti\u011fi eyaletlerin ba\u015f\u0131nda Delaware, Nevada ve Wyoming gibi \u00e7e\u015fitli avantajlar sunan eyaletler gelir. \u00d6zetleyecek olursak, k\u0131saca maddeler halinde ataca\u011f\u0131n\u0131z ad\u0131mlar \u015fu \u015fekildedir:<\/p>\n            <ul>\n              <li>Kuraca\u011f\u0131n\u0131z \u015firket t\u00fcr\u00fcn\u00fc belirlemek.<\/li>\n              <li>\u015eirketinizi nerede kuraca\u011f\u0131n\u0131za karar vermek.<\/li>\n              <li>\u0130\u015fletmenizin ABD adresini netle\u015ftirmek.<\/li>\n              <li>Eyalette bir yasal temsilci edinmek.<\/li>\n              <li>Eyalet \u00fczerinden \u015firketinizin kayd\u0131n\u0131 olu\u015fturmak.<\/li>\n              <li>Vergi kimlik numaras\u0131 s\u00fcrecini tamamlamak.<\/li>\n              <li>Gerekli lisans, belge, form ve izinleri edinmek.<\/li>\n              <li>Bir \u015firket banka hesab\u0131 olu\u015fturmak.<\/li>\n              <li>E\u011fer \u00e7al\u0131\u015fan al\u0131nacaksa ilgili hesaplar\u0131 olu\u015fturmak ve kay\u0131tlar\u0131 yapmak.<\/li>\n            <\/ul>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Amerika'da LLC \u015eirket Nas\u0131l Kurulur? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">LLC kurmak i\u00e7in uygun bir isim se\u00e7ilir, kurulu\u015f dok\u00fcmanlar\u0131 (Articles of Organization) ilgili eyalet bakanl\u0131\u011f\u0131na (Secretary of State) tescil ettirilir; ard\u0131ndan EIN s\u00fcreci tamamlan\u0131r. Bir operating agreement (ortakl\u0131k s\u00f6zle\u015fmesi) haz\u0131rlanmas\u0131 da \u00f6nerilir.<\/p>\n            <p>Dilimizde Limited \u015eirket veya S\u0131n\u0131rl\u0131 Sorumlu \u015eirket anlam\u0131na gelen LLC (Limited Liability Company), ABD'de k\u00fc\u00e7\u00fck i\u015fletmelerce s\u0131kl\u0131kla tercih edilen bir \u015firket yap\u0131s\u0131d\u0131r. En az iki \u00fcyesi bulunan LLC \u015firketler, vergilendirme a\u00e7\u0131s\u0131ndan IRS'e ek bir ba\u015fvuru yapmad\u0131klar\u0131 durumda Partnership yani ortakl\u0131k olarak vergilendirilirler. LLC \u015firketinizi kurmak i\u00e7in uygun bir isim se\u00e7meniz gerekir; bu b\u00f6l\u00fcm genellikle ilgili eyalet bakanl\u0131\u011f\u0131n\u0131n (Secretary of State) i\u015fletmelerden sorumlu b\u00fcrosu (Corporations Division) d\u00e2hilinde konumlanm\u0131\u015ft\u0131r.<\/p>\n            <p>Bu a\u015famadan sonra kurulu\u015f dok\u00fcmanlar\u0131n\u0131z\u0131 tescil ettirmeniz gerekir. Bir\u00e7ok eyalette kurulu\u015f dok\u00fcmanlar\u0131 \"Articles of Organization\" olarak ge\u00e7erken \"Certificate of Formation\" veya \"Certificate of Organization\" gibi farkl\u0131 bir isimle de kar\u015f\u0131n\u0131za \u00e7\u0131kabilir. Eyalette \u015firketinizin kurulu\u015funu tamamlad\u0131ktan sonra IRS nezdindeki EIN (Vergi Kimlik Numaras\u0131) s\u00fcrecini tamamlaman\u0131z gerekir.<\/p>\n            <p>Eyalet kanunlar\u0131 ile zorunlu tutulmasa da \u015firket i\u00e7inde bir s\u00f6zle\u015fme (operating agreement) haz\u0131rlaman\u0131z faydal\u0131 olacakt\u0131r. Tipik bir \u015firket ana s\u00f6zle\u015fmesinde ortaklar\u0131n sahip olduklar\u0131 pay, hak ve y\u00fck\u00fcml\u00fcl\u00fckler, oy g\u00fc\u00e7leri, k\u00e2r ve zarar\u0131n nas\u0131l payla\u015f\u0131laca\u011f\u0131, \u015firketin nas\u0131l y\u00f6netilece\u011fi gibi unsurlar yer al\u0131r. Bu s\u00f6zle\u015fmenin dikkatle ve bir uzman yard\u0131m\u0131yla haz\u0131rlanmas\u0131 \u015fiddetle tavsiye edilir.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Amerika'da E-Ticaret \u015eirketi Nas\u0131l Kurulur? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">E-ticaret \u015firketi kurmak i\u00e7in \u00f6nce \u015firket t\u00fcr\u00fc ve eyalet belirlenir, ard\u0131ndan EIN s\u00fcreci tamamlan\u0131r ve bir banka hesab\u0131 a\u00e7\u0131l\u0131r. Kurulan e-ticaret \u015firketi internet ba\u011flant\u0131s\u0131 olan her yerden y\u00f6netilebilir.<\/p>\n            <p>Son zamanlarda d\u00fc\u015f\u00fck maliyet nedeniyle e-ticaret \u015firketleri \u00e7ok\u00e7a tercih edilmeye ba\u015flad\u0131. Mal ve hizmetlerin internet \u00fczerinden online olarak pazarland\u0131\u011f\u0131 ticaret t\u00fcr\u00fc olan e-ticaret, hem \u015firketler hem de kullan\u0131c\u0131lar aras\u0131nda son derece pop\u00fcler hale geldi. Kaynaklar\u0131 korumaya ve k\u00e2r\u0131 art\u0131rmaya destek olan e-ticaret \u015firketini Amerika'daki bir eyalette a\u00e7mak pop\u00fclerle\u015fti\u011finden, g\u00fcn\u00fcm\u00fczde pek \u00e7ok ki\u015fi bu s\u00fcrecin nas\u0131l i\u015fledi\u011fini merak eder.<\/p>\n            <p>E\u011fer ABD'de bir e-ticaret \u015firketi kurma niyetiniz varsa, \u00f6nceli\u011finiz yine \u015firket tipinizin ne olaca\u011f\u0131 ve hangi eyalette \u015firketinizi kuraca\u011f\u0131n\u0131z sorular\u0131na cevap bulmakt\u0131r. Her eyaletin kendi kanunlar\u0131 ve prosed\u00fcrleri vard\u0131r. Kurdu\u011funuz e-ticaret \u015firketini internet ba\u011flant\u0131s\u0131 olan her yerden i\u015fletebilirsiniz; ancak fiziksel \u00fcr\u00fcnler sat\u0131yorsan\u0131z depo, nakliye ve tedarik zinciri gibi unsurlara dikkat etmeniz gerekir.<\/p>\n            <p>Bu \u00fclkede bir e-ticaret i\u015fine girmek istiyorsan\u0131z, \u00f6ncelikle size en uygun eyalette bir \u015firket kurman\u0131z gerekir. Bunun ard\u0131ndan \u015firketinizin bir vergi kimlik numaras\u0131na (<a href=\"https:\/\/www.manaycpa.com\/tr\/ein-numarasi-nedir-nasil-alinir\/\">EIN<\/a>) ihtiyac\u0131 olacakt\u0131r. Ard\u0131ndan da bir banka hesab\u0131na ihtiyac\u0131n\u0131z olacakt\u0131r. E\u011fer ABD'de bir banka \u015fubesini ziyaret etme \u015fans\u0131n\u0131z yoksa, online bir bankada hesap a\u00e7may\u0131 tercih edebilirsiniz.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>\u0130nternet \u00dczerinden ve Online Amerika'da \u015eirket Kurmak <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">Evet, \u00e7o\u011fu durumda Amerika'da \u015firketinizi tamamen online olarak kurabilirsiniz. S\u00fcre\u00e7 ve onay s\u00fcresi se\u00e7ti\u011finiz eyalete g\u00f6re de\u011fi\u015fir.<\/p>\n            <p>\u00c7o\u011fu durumda \u015firketinizi online olarak a\u00e7man\u0131z m\u00fcmk\u00fcnd\u00fcr ve online olarak doldurabilece\u011finiz veya posta ile g\u00f6nderebilece\u011finiz baz\u0131 formlar ve belgeler bulunur. Ancak her eyaletin yasalar\u0131 ve kurallar\u0131 farkl\u0131 oldu\u011fundan baz\u0131 istisnalar olabilir. \u015eirket kurulu\u015funuza dair i\u015flem ve onay s\u00fcresi de eyaletten eyalete de\u011fi\u015fiklik g\u00f6sterecektir. Bu sebeplerden dolay\u0131 eyalet se\u00e7iminiz, \u015firket kurulu\u015f prosed\u00fcrlerini etkileyece\u011finden \u00f6nemlidir.<\/p>\n            <p>\u015eirket kurmak i\u00e7in s\u0131kl\u0131kla tercih edilen eyaletler aras\u0131nda Delaware, Wyoming ve Florida gibi eyaletler bulunmaktad\u0131r. Vergilendirme a\u00e7\u0131s\u0131ndan da bu eyaletlerin kolayl\u0131k sa\u011flayan yasalar\u0131 vard\u0131r. Delaware eyaleti, \u00f6zellikle hissedarlar\u0131 koruyan yasalar\u0131yla \u00f6n plana \u00e7\u0131kar. Bir uzman deste\u011fiyle Delaware'de \u015firketinizi kolayl\u0131kla ve sorunsuz bir \u015fekilde kurabilirsiniz.<\/p>\n            <p>B\u00fct\u00fcn bunlara ek olarak, ilerleyen s\u00fcre\u00e7te \u015firketiniz ad\u0131na banka hesab\u0131 a\u00e7mak i\u00e7in se\u00e7ece\u011finiz banka \u00f6nemli olacakt\u0131r. \u00c7\u00fcnk\u00fc baz\u0131 bankalarda hesap a\u00e7abilmeniz i\u00e7in fiziksel olarak o bankan\u0131n \u015fubesini ziyaret etmeniz talep edilebilir. ABD'ye gitmeden s\u00fcreci ilerletmek istedi\u011finiz durumlarda online bir bankadan hesap a\u00e7abilirsiniz.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Nerede Kurmal\u0131? Eyalet Se\u00e7imi ve \u015eirketin Tescili <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">En \u00e7ok tercih edilen eyaletler Delaware, Wyoming, Nevada ve Florida'd\u0131r. Tek bir \"en iyi\" eyalet yoktur; se\u00e7im i\u015finizin yap\u0131s\u0131na, vergi ve gizlilik ihtiya\u00e7lar\u0131n\u0131za ba\u011fl\u0131d\u0131r. Kurulu\u015f i\u00e7in eyalet kayd\u0131, EIN ve gerekli lisans ad\u0131mlar\u0131 tamamlanmal\u0131d\u0131r.<\/p>\n            <p>Delaware \u00f6zellikle hissedarlar\u0131 koruyan yasalar\u0131yla \u00f6ne \u00e7\u0131kar; 1 milyondan fazla Amerikal\u0131 ve yabanc\u0131 i\u015fletme Delaware'i merkezleri haline getirmi\u015ftir. Bununla birlikte Nevada, Wyoming ve Florida da sa\u011flad\u0131klar\u0131 imk\u00e2nlarla \u00f6ne \u00e7\u0131kar. Eyalet se\u00e7iminizi netle\u015ftirdikten sonra \u015firketinizin ad\u0131n\u0131n uygunlu\u011funu da ilgili eyalette teyit etmeyi unutmamal\u0131s\u0131n\u0131z.<\/p>\n            <p>Bir di\u011fer ad\u0131m i\u015fletmeniz i\u00e7in ABD'de bir posta adresi almakt\u0131r. ABD'de i\u015fletmeniz i\u00e7in bir posta adresi almak i\u00e7in ABD vatanda\u015f\u0131 olman\u0131za gerek yoktur. \u0130\u015fletmeniz i\u00e7in bir sanal ofis adresi kullanman\u0131z da m\u00fcmk\u00fcnd\u00fcr. Ancak yapaca\u011f\u0131n\u0131z i\u015f \u00f6zelinde fiziksel bir adres gerekip gerekmeyece\u011fini de netle\u015ftirmeniz gerekir.<\/p>\n            <p>\u015eirketinizin faaliyete ba\u015flayabilmesi i\u00e7in \u00f6ncelikle eyalette kurulumun tamamlanmas\u0131, EIN s\u00fcrecinin sonu\u00e7lanmas\u0131 ve gerekli lisans ad\u0131mlar\u0131n\u0131n tamamland\u0131\u011f\u0131ndan ve gerekli hesaplar\u0131n a\u00e7\u0131ld\u0131\u011f\u0131ndan emin olunmas\u0131 gerekmektedir. Bu i\u015flemler i\u00e7in ilgili formlar ve ba\u015fvurular haz\u0131rlan\u0131p ilgili ofislere iletilmelidir. Eyalet taraf\u0131nda yap\u0131lacak i\u015flemler eyaletten eyalete de\u011fi\u015febilece\u011fi gibi, EIN s\u00fcreci de \u015firketi kuracak ki\u015fiye ba\u011fl\u0131 olarak online veya posta yoluyla ilerleyebilmektedir.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Kimler Kurabilir? Vatanda\u015fl\u0131k, Vize ve \u00c7al\u0131\u015fma \u0130zni <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">Amerika'da \u015firket kurmak i\u00e7in Amerikan vatanda\u015f\u0131 veya Green Card sahibi olman\u0131z gerekmez. Ancak bir i\u015fletmeye sahip olmak, ABD'de fiilen \u00e7al\u0131\u015fma hakk\u0131 vermez; \u00e7al\u0131\u015fmak i\u00e7in uygun bir \u00e7al\u0131\u015fma vizesi (E-1, E-2, L-1, O-1, EB-5 vb.) gerekir.<\/p>\n            <p>Bu \u00fclkede \u00e7o\u011fu \u015firket t\u00fcr\u00fcnde \u015firket kurabilmek i\u00e7in vatanda\u015fl\u0131\u011fa ya da Green Card'a ihtiyac\u0131n\u0131z yoktur. Ancak burada bir i\u015fletmeye sahip olmak da bu \u00fclkede size direkt olarak yasal \u00e7al\u0131\u015fma hakk\u0131 vermez. Sadece bir i\u015fletmeye sahip olmakla burada fiilen \u00e7al\u0131\u015fmak aras\u0131nda b\u00fcy\u00fck bir fark vard\u0131r.<\/p>\n            <p>Amerika Birle\u015fik Devletleri'nde bir i\u015f kuran yabanc\u0131 uyruklu bir ki\u015finin \u00e7al\u0131\u015fmak i\u00e7in \u00f6ncelikle ABD'de \u00e7al\u0131\u015fmas\u0131na izin veren bir vize almas\u0131 gerekir. T\u00fcm vizeler, yabanc\u0131 uyruklular\u0131n Amerika Birle\u015fik Devletleri'nde \u00e7al\u0131\u015fmas\u0131na izin vermez ve B1\/B2 vizesiyle ba\u015flad\u0131\u011f\u0131n\u0131z bir i\u015f i\u00e7in ABD'de \u00e7al\u0131\u015famazs\u0131n\u0131z. Bununla birlikte, ABD'de \u015firketleri ad\u0131na \u00e7al\u0131\u015fmak isteyen yabanc\u0131 i\u015fletme sahipleri i\u00e7in E-1, E-2, L-1, O-1, EB-5 vizeleri gibi ba\u015fka t\u00fcrde ticari vize se\u00e7enekleri de bulunur. ABD merkezli olarak kuraca\u011f\u0131n\u0131z \u015firketiniz, gerekli \u015fartlara uydu\u011funuz durumlarda ilerleyen zamanda E-2 vize ba\u015fvurusu yapabilmenize olanak sa\u011flayabilir.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Gerekli Belgeler ve \u015eirket Banka Hesab\u0131 <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">\u0130lk a\u015famada genellikle \u015firket ismi, t\u00fcr\u00fc, faaliyet alan\u0131, ABD adresi, yasal temsilci bilgileri ve ortak\/sahip bilgileri gerekir. Banka hesab\u0131 a\u00e7mak i\u00e7in hesab\u0131 a\u00e7acak ki\u015finin 18 ya\u015f\u0131n\u0131 doldurmu\u015f olmas\u0131 \u015fartt\u0131r.<\/p>\n            <p>Amerika'da \u015firket kurmak i\u00e7in gerekecek belgeler se\u00e7ti\u011finiz eyalete ve \u015firket yap\u0131n\u0131za g\u00f6re de\u011fi\u015febilmektedir. Genel olarak ilk a\u015famada gerekecek bilgiler kurulacak \u015firketin ismi, t\u00fcr\u00fc, faaliyet alan\u0131, kullan\u0131lacak \u015firket adresi, ilgili eyaletteki yasal temsilcinin bilgileri, \u015firket sahibinin veya ortaklar\u0131n\u0131n bilgileri olmaktad\u0131r. Haz\u0131rlanacak s\u00f6zle\u015fmeler ve \u015firket \u00f6zelinde yap\u0131lmas\u0131 gereken ekstra ba\u015fvurular i\u00e7in de ek bilgiler gerekebilmektedir. \u015eirket kurulu\u015fu esnas\u0131nda, ileride bir sorun ya\u015fanmamas\u0131 ad\u0131na b\u00fct\u00fcn bilgilerin do\u011fru ve eksiksiz olarak girilmesi gerekmektedir.<\/p>\n            <p>\u015eirket kurulumu s\u0131ras\u0131nda sizden istenilecek belgelerin yan\u0131 s\u0131ra \u015firketiniz i\u00e7in a\u00e7aca\u011f\u0131n\u0131z banka hesab\u0131 i\u00e7in de baz\u0131 belgelere ihtiyac\u0131n\u0131z olacakt\u0131r. \u0130\u015fletme hesab\u0131n\u0131z i\u00e7in online veya fiziksel bankalardan hizmet alabilirsiniz. \u015eirketinizin ad\u0131na bir banka hesab\u0131 a\u00e7mak i\u00e7in hesab\u0131 a\u00e7acak ki\u015finin 18 ya\u015f\u0131n\u0131 doldurmu\u015f olmas\u0131 gerekir. Buna ek olarak hesap a\u00e7mak istedi\u011finiz bankaya ba\u011fl\u0131 olarak fiziksel olarak o bankan\u0131n \u015fubesini ziyaret etmeniz gerekebilir.<\/p>\n          <\/div>\n        <\/details>\n\n        <details class=\"mlp-acc\">\n          <summary>Maliyet, Avantajlar ve Ba\u015far\u0131 \u0130pu\u00e7lar\u0131 <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\n          <div class=\"mlp-acc-body\">\n            <p class=\"mlp-answer-first\">Maliyet; se\u00e7ti\u011finiz eyalete ve \u015firket t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fir. Net bir hesaplama i\u00e7in \u00f6nce \u015firket t\u00fcr\u00fcne ve kurulu\u015f eyaletine karar vermek gerekir. Manay CPA olarak ihtiyac\u0131n\u0131z\u0131 analiz edip size \u00f6zel yap\u0131y\u0131 belirlemek i\u00e7in \u00fccretsiz dan\u0131\u015fmanl\u0131k sunuyoruz.<\/p>\n            <p>Bu i\u015flemin maliyetini \u00f6zellikle yeni giri\u015fimciler olduk\u00e7a merak eder. Di\u011fer durumlarda oldu\u011fu gibi, maliyet konusunda da eyaletten eyalete farkl\u0131l\u0131klar s\u00f6z konusudur. Kurmak istedi\u011finiz \u015firket t\u00fcr\u00fcne g\u00f6re de maliyetler de\u011fi\u015fim g\u00f6stermektedir. Nitekim geni\u015f \u00e7apl\u0131 giri\u015fimlerin maliyeti de daha b\u00fcy\u00fck olmaktad\u0131r. Ancak \u00f6nce \u015firket t\u00fcr\u00fcne ve \u015firketinizi nerede kuraca\u011f\u0131n\u0131za karar vermelisiniz.<\/p>\n            <p>F\u0131rsatlarla dolu bu \u00fclkede bir \u015firket a\u00e7man\u0131n pek \u00e7ok avantaj\u0131 vard\u0131r. Amerika, g\u00fc\u00e7l\u00fc ekonomisi ve yat\u0131r\u0131mc\u0131lara sa\u011flad\u0131\u011f\u0131 imk\u00e2nlarla ticaret yapmay\u0131 olduk\u00e7a cazip k\u0131lar:<\/p>\n            <ul>\n              <li>Start-up'lar, giri\u015fimciler ve yat\u0131r\u0131mc\u0131lar i\u00e7in ABD pek \u00e7ok f\u0131rsat sunar. Eyalet ve federal seviyelerde i\u015fletmeniz i\u00e7in gerekli olan te\u015fviklerden yararlanman\u0131z m\u00fcmk\u00fcnd\u00fcr.<\/li>\n              <li>Amerika'da d\u00fcnyan\u0131n her yerinden alan\u0131nda uzman kalifiye \u00e7al\u0131\u015fanlar bulabilirsiniz. Bu sayede \u015firketinizde \u00e7al\u0131\u015ft\u0131rmak i\u00e7in en ba\u015far\u0131l\u0131 ki\u015fileri se\u00e7ebilirsiniz.<\/li>\n              <li>\u015eirketinizi kurduktan sonra hisse senedi ve sermaye art\u0131r\u0131m\u0131n\u0131 kolayca yapabilme imk\u00e2n\u0131, finansal kaynak yaratmada esneklik sa\u011flar. Teknoloji giri\u015fimcileri a\u00e7\u0131s\u0131ndan da olduk\u00e7a tercih edilen bir \u00fclke olan ABD, finansal kaynaklar i\u00e7in iyi f\u0131rsatlar sa\u011flar.<\/li>\n            <\/ul>\n            <p>Ba\u015far\u0131l\u0131 bir \u015fekilde \u015firketinizi kurmak istiyorsan\u0131z ihtiyac\u0131n\u0131z olan baz\u0131 ipu\u00e7lar\u0131 vard\u0131r. Hem kurulu\u015f a\u015famas\u0131nda hem de ilerleyen zamanlarda sorunlarla kar\u015f\u0131la\u015fmaman\u0131z i\u00e7in do\u011fru ad\u0131mlar atmak gereklidir. Do\u011fru i\u015f plan\u0131, do\u011fru \u00fcr\u00fcn tedarik zincir yap\u0131s\u0131 ve pazar ara\u015ft\u0131rmas\u0131 yap\u0131lmas\u0131yla s\u00fcre\u00e7 kolayla\u015f\u0131r. Bu \u00fclkede hangi hizmetlere ihtiyac\u0131n\u0131z oldu\u011funa karar vererek profesyonel bir ekiple \u00e7al\u0131\u015fman\u0131z i\u015flerinizi kolayla\u015ft\u0131r\u0131r. Faaliyet alan\u0131n\u0131, \u015firket t\u00fcr\u00fcn\u00fc ve \u015firketin kurulaca\u011f\u0131 eyaleti belirlemenizle nas\u0131l bir prosed\u00fcr izlemeniz gerekti\u011fi belli olacakt\u0131r.<\/p>\n          <\/div>\n        <\/details>\n\n      <\/div>\n\n      <div class=\"mlp-acc-wrap\" style=\"margin-top:30px;\">\n        <h3 style=\"font-size:22px;margin:0 0 18px;color:var(--mlp-navy);text-align:center;\">Amerika'da \u015eirket Kurmak ile \u0130lgili S\u0131k Sorulan Sorular<\/h3>\n        <details class=\"mlp-acc\"><summary>Hangi \u00dclkede \u015eirket Kurmak Avantajl\u0131? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary><div class=\"mlp-acc-body\"><p>Geni\u015f m\u00fc\u015fteri skalas\u0131na eri\u015fim sa\u011flayan ABD'de \u015firket kurmak bir\u00e7ok durumda son derece avantajl\u0131d\u0131r. Yat\u0131r\u0131mc\u0131lara ve giri\u015fimcilere tan\u0131nan kolayl\u0131klar ve f\u0131rsatlar da bu \u00fclkeyi de\u011ferlendirmeyi cazip k\u0131lmaktad\u0131r. Baz\u0131 eyaletlerde vergilendirme konusunda sa\u011flanan kolayl\u0131klar da bir ba\u015fka pozitif etkendir.<\/p><\/div><\/details>\n        <details class=\"mlp-acc\"><summary>Hangi T\u00fcr \u015eirket Kurmak Daha Avantajl\u0131? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary><div class=\"mlp-acc-body\"><p>Yapmay\u0131 planlad\u0131\u011f\u0131n\u0131z i\u015f ve gelir beklentiniz, kuraca\u011f\u0131n\u0131z \u015firketin t\u00fcr\u00fcne karar vermenizi kolayla\u015ft\u0131r\u0131r. LLC \u015firket t\u00fcr\u00fc, \u00e7ok y\u00fcksek gelir beklenmedi\u011fi durumlarda vergilendirme konusunda kolayl\u0131k sunmas\u0131 nedeniyle k\u00fc\u00e7\u00fck i\u015fletme sahipleri aras\u0131nda tercih edilir. Corporation t\u00fcr\u00fcndeki \u015firketler ise daha b\u00fcy\u00fck giri\u015fimler i\u00e7in tercih edilebilir. Spesifik durumunuz i\u00e7in bir uzmana dan\u0131\u015fman\u0131z \u00f6nerilir.<\/p><\/div><\/details>\n        <details class=\"mlp-acc\"><summary>Amerika'da \u015eirket Kurmak \u0130\u00e7in Hangi Vizeler Gerekli? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary><div class=\"mlp-acc-body\"><p>Amerika'da \u015firket kurmak i\u00e7in genellikle vizeye ihtiya\u00e7 duyulmaz. Ancak niteliklerinize ve sermayenize g\u00f6re E2 Yat\u0131r\u0131mc\u0131 Vizesi, E1 T\u00fcccar Vizesi, L1 \u015eirket \u0130\u00e7i Transfer Vizesi ya da EB5 G\u00f6\u00e7men Yat\u0131r\u0131mc\u0131 Program\u0131 gibi farkl\u0131 vize t\u00fcrlerine ba\u015fvurabilirsiniz. B1 ve B2 vize t\u00fcrleriyle ABD'de \u00e7al\u0131\u015famazs\u0131n\u0131z.<\/p><\/div><\/details>\n        <details class=\"mlp-acc\"><summary>Hangi Eyaletlerde \u015eirket Kurmak Daha Kolay ve Avantajl\u0131? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary><div class=\"mlp-acc-body\"><p>Delaware ve Wyoming gibi \u00f6ne \u00e7\u0131kan baz\u0131 eyaletler; yat\u0131r\u0131mc\u0131lara ve giri\u015fimcilere tan\u0131d\u0131klar\u0131 f\u0131rsatlar ve vergisel avantajlar ile en \u00e7ok tercih edilen eyaletler aras\u0131ndad\u0131r. Genellikle Delaware en avantajl\u0131 eyaletlerden biri olarak ge\u00e7er; hem lokal hem uluslararas\u0131 \u015firketler i\u00e7in \u00f6nde gelen bir eyalettir. 1 milyondan fazla i\u015fletme Delaware'i merkez haline getirmi\u015ftir. Nevada, Wyoming ve Florida da sa\u011flad\u0131klar\u0131 imk\u00e2nlarla \u00f6ne \u00e7\u0131kar.<\/p><\/div><\/details>\n        <details class=\"mlp-acc\"><summary>ABD'de Sat\u0131\u015f Yapmak \u0130\u00e7in \u015eirket Kurmak \u015eart m\u0131? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary><div class=\"mlp-acc-body\"><p>ABD'de bir hizmet ya da \u00fcr\u00fcn sat\u0131\u015f\u0131 yapma niyetiniz varsa bir i\u015fletme kurman\u0131z, bu i\u015fletmenin ilgili kamu kurumlar\u0131na kayd\u0131n\u0131n ve gerekli izin s\u00fcre\u00e7lerinin tamamlanmas\u0131 gerekir. \u00d6zellikle kendi siteniz \u00fczerinden sat\u0131\u015f yapacaksan\u0131z belli kay\u0131tlar\u0131n yap\u0131lmas\u0131 \u015fartt\u0131r. Amazon veya Etsy gibi online pazar yerlerinde prosed\u00fcrler farkl\u0131 olabilece\u011finden, her platformun s\u00fcrecini detayl\u0131ca ara\u015ft\u0131rmal\u0131s\u0131n\u0131z.<\/p><\/div><\/details>\n        <details class=\"mlp-acc\"><summary>ABD Gelir Vergisi Ne Kadar? <span class=\"mlp-acc-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary><div class=\"mlp-acc-body\"><p>ABD'de gelir vergisi, federal ve eyalet baz\u0131nda de\u011ferlendirilir ve ilgili vergi dilimi de vergilendirmeyi etkiler. Eyalet d\u00fczeyinde vergi oranlar\u0131 eyaletten eyalete de\u011fi\u015fkenlik g\u00f6sterir; baz\u0131 eyaletlerde gelir vergisi bulunmamaktad\u0131r.<\/p><\/div><\/details>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  \n  <section class=\"mlp-footcta\">\n    <h2>Amerika'daki \u015eirketinizi Bug\u00fcn Kurmaya Ba\u015flay\u0131n<\/h2>\n    <p>CPA lisansl\u0131 uzmanlar\u0131m\u0131zla 15 dakikal\u0131k \u00fccretsiz dan\u0131\u015fmanl\u0131k al\u0131n.<\/p>\n    <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\n    <button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">Hemen Randevu Olu\u015fturun<\/button>\n  <\/section>\n\n  <section class=\"mlp-disclaimer\">\n    <p>Manay CPA, Georgia, Atlanta merkezli, \u00f6zel ve ba\u011f\u0131ms\u0131z bir mali m\u00fc\u015favirlik (CPA) firmas\u0131d\u0131r. IRS, Secretary of State ofisleri, federal veya eyalet d\u00fczeyindeki herhangi bir ABD devlet kurumu ile hi\u00e7bir ba\u011fl\u0131l\u0131\u011f\u0131, temsil ili\u015fkisi veya ortakl\u0131\u011f\u0131 bulunmamaktad\u0131r. Bu sayfada tan\u0131t\u0131lan hizmetler; vergi planlamas\u0131, muhasebe, \u015firket yap\u0131s\u0131 se\u00e7imi, i\u015f dan\u0131\u015fmanl\u0131\u011f\u0131 ve uyum s\u00fcre\u00e7lerine ili\u015fkin CPA destekli profesyonel rehberlik hizmetleridir. Manay CPA resmi devlet belgesi sat\u0131\u015f\u0131 yapmaz ve hizmetleri herhangi bir devlet hizmetinin edinimi niteli\u011finde de\u011fildir. T\u00fcm resmi ba\u015fvuru, onay, kay\u0131t ve belge s\u00fcre\u00e7leri ile bunlara ili\u015fkin devlet har\u00e7 ve \u00fccretleri, ilgili kurumlar\u0131n kendi prosed\u00fcrlerine, s\u00fcrelerine ve takdirine tabidir. Bu sayfadaki bilgiler genel bilgilendirme ama\u00e7l\u0131d\u0131r ve hukuki veya vergisel tavsiye niteli\u011fi ta\u015f\u0131maz; durumunuza \u00f6zel de\u011ferlendirme i\u00e7in uzmanlar\u0131m\u0131zla g\u00f6r\u00fc\u015febilirsiniz.<\/p>\n  <\/section>\n\n  <div class=\"mlp-float\">\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Amerika%27da%20%C5%9Firket%20kurmak%20istiyorum.%20Bilgi%20alabilir%20miyim%3F\" class=\"mlp-fl-wa\" target=\"_blank\" rel=\"noopener nofollow\" aria-label=\"WhatsApp\">\n      <span class=\"mlp-fl-tooltip\">WhatsApp'tan yaz\u0131n<\/span>\n      <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20zm4.4-6c-.2-.1-1.4-.7-1.6-.8-.2-.1-.4-.1-.5.1l-.7.9c-.1.2-.3.2-.5.1a6.5 6.5 0 01-3.2-2.8c-.1-.2 0-.4.1-.5l.4-.5c.1-.1.1-.3 0-.4l-.7-1.7c-.2-.4-.4-.4-.5-.4h-.5c-.2 0-.4.1-.6.3-.6.6-.8 1.4-.6 2.3.3 1.4 1.2 2.6 2.8 3.7 1.9 1.3 3.2 1.3 4 .9.5-.2.9-.7 1-1.2.1-.3.1-.6 0-.7z\"\/><\/svg>\n    <\/a>\n    <button class=\"mlp-fl-top\" id=\"mlpToTop\" aria-label=\"Yukar\u0131 \u00e7\u0131k\">\n      <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 19V5M5 12l7-7 7 7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\n    <\/button>\n  <\/div>\n\n  <div class=\"mlp-mobilebar\">\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Amerika%27da%20%C5%9Firket%20kurmak%20istiyorum.\" class=\"mlp-mb-wa\" target=\"_blank\" rel=\"noopener nofollow\">\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2z\"\/><\/svg>\n      WhatsApp\n    <\/a>\n    <button type=\"button\" class=\"mlp-mb-form mlp-open-contact\">\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\n      \u0130leti\u015fim\n    <\/button>\n  <\/div>\n\n  \n  <div class=\"mlp-vmodal-overlay\" id=\"mlpVideoModal\" data-id=\"JiAq21_4iOU\">\n    <div class=\"mlp-vmodal\">\n      <button class=\"mlp-vmodal-close\" aria-label=\"Kapat\">&times;<\/button>\n      <div class=\"mlp-vmodal-frame\">\n        \n        <div class=\"mlp-vmodal-ph\">\n          <svg width=\"54\" height=\"54\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"11\" stroke=\"#fff\" stroke-width=\"1.2\" opacity=\".4\"\/><path d=\"M10 8l6 4-6 4V8z\" fill=\"#fff\"\/><\/svg>\n          <p>Tan\u0131t\u0131m videosu buraya gelecek<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <div class=\"mlp-exit-overlay\" id=\"mlpExitOverlay\">\n    <div class=\"mlp-exit-modal\">\n      <button class=\"mlp-exit-close\" id=\"mlpExitClose\" aria-label=\"Kapat\">&times;<\/button>\n      <span class=\"mlp-exit-badge\">Gitmeden \u00d6nce<\/span>\n      <h3>15 Dakikal\u0131k \u00dccretsiz Dan\u0131\u015fmanl\u0131k Sizi Bekliyor<\/h3>\n      <p>Amerika'da \u015firket kurulu\u015funuzla ilgili t\u00fcm sorular\u0131n\u0131z\u0131 CPA lisansl\u0131 uzmanlar\u0131m\u0131za \u00fccretsiz sorun. Size en uygun \u015firket yap\u0131s\u0131n\u0131 birlikte belirleyelim.<\/p>\n      <div class=\"mlp-exit-actions\">\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\" id=\"mlpExitForm\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\n        <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20Amerika%27da%20%C5%9Firket%20kurmak%20istiyorum.%20Bilgi%20alabilir%20miyim%3F\" class=\"mlp-btn mlp-btn--navy\" target=\"_blank\" rel=\"noopener nofollow\">WhatsApp'tan Hemen Yaz\u0131n<\/a>\n      <\/div>\n      <p class=\"mlp-exit-note\">Hi\u00e7bir \u00fccret veya y\u00fck\u00fcml\u00fcl\u00fck yok \u2014 sadece do\u011fru bilgi.<\/p>\n    <\/div>\n  <\/div>\n\n  <script>\n  (function(){\n    var lp = document.currentScript ? document.currentScript.closest('.manay-lp') : document.querySelector('.manay-lp');\n\n    \/* ---- Sticky nav: scroll g\u00f6lgesi + scroll-spy ---- *\/\n    var nav = document.getElementById('mlpNav');\n    var navLinks = Array.prototype.slice.call(document.querySelectorAll('.mlp-navlink'));\n    var sections = navLinks.map(function(a){ return document.querySelector(a.getAttribute('href')); });\n    function onScroll(){\n      if(window.scrollY > 20){ nav.classList.add('mlp-nav--scrolled'); }\n      else { nav.classList.remove('mlp-nav--scrolled'); }\n      \/\/ scroll-spy\n      var pos = window.scrollY + 120;\n      var current = -1;\n      for(var i=0;i<sections.length;i++){\n        if(sections[i] && sections[i].offsetTop <= pos){ current = i; }\n      }\n      navLinks.forEach(function(a,i){ a.classList.toggle('mlp-active', i===current); });\n      \/\/ to-top butonu\n      var tt = document.getElementById('mlpToTop');\n      if(tt){ tt.classList.toggle('mlp-show', window.scrollY > 600); }\n    }\n    window.addEventListener('scroll', onScroll, {passive:true});\n    onScroll();\n\n    \/* ---- Smooth scroll (nav offset'li) ---- *\/\n    document.querySelectorAll('.manay-lp a[href^=\"#\"]').forEach(function(a){\n      a.addEventListener('click', function(e){\n        var id = a.getAttribute('href');\n        if(id.length>1){\n          var t = document.querySelector(id);\n          if(t){\n            e.preventDefault();\n            var navH = nav ? 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Hangisinin uygun oldu\u011funa karar vermek ad\u0131na Manay CPA uzmanlar\u0131n\u0131n dan\u0131\u015fmanl\u0131\u011f\u0131ndan faydalanabilirsiniz.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da \u015eirket Nas\u0131l Kurulur?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Amerika'da \u015firket kurmak i\u00e7in s\u0131ras\u0131yla \u015fu ad\u0131mlar izlenir: \u015firket t\u00fcr\u00fcn\u00fc belirleme, eyalet se\u00e7imi, ABD adresi edinme, yasal temsilci (Registered Agent) atama, eyalet kayd\u0131, EIN (vergi kimlik numaras\u0131) s\u00fcrecinin tamamlanmas\u0131 ve \u015firket banka hesab\u0131 a\u00e7ma. T\u00fcm s\u00fcre\u00e7 bulundu\u011funuz \u00fclkeden online olarak tamamlanabilir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da \u015eirket Kurmak \u0130\u00e7in Bilmeniz Gereken Her \u015eey\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"ABD'de \u015firket kurma s\u00fcre\u00e7leri eyaletten eyalete de\u011fi\u015fir. Do\u011fru t\u00fcr, do\u011fru eyalet, gerekli lisanslar, vergilendirme ve banka hesab\u0131 konular\u0131nda \u00f6nceden kapsaml\u0131 ara\u015ft\u0131rma yapmak ve lisansl\u0131 bir uzmanla \u00e7al\u0131\u015fmak kritik \u00f6nem ta\u015f\u0131r.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da \u015eirket T\u00fcrleri Nelerdir? (LLC, C-Corp, S-Corp, Partnership)\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Amerika'da en yayg\u0131n \u015firket t\u00fcrleri LLC (Limited \u015eirket), Corporation (C-Corp ve S-Corp olmak \u00fczere Anonim \u015eirket) ve Partnership (Ortakl\u0131k \u015eirketi)'dir. Kuraca\u011f\u0131n\u0131z t\u00fcre g\u00f6re vergilendirme ve sorumluluklar\u0131n\u0131z de\u011fi\u015fir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da \u015eirket Kurmak \u0130\u00e7in At\u0131lacak Ad\u0131mlar\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Ad\u0131mlar s\u0131ras\u0131yla: \u015firket ad\u0131n\u0131 belirleme, eyalete karar verme, ABD adresini netle\u015ftirme, yasal temsilci edinme, eyalet kayd\u0131n\u0131 olu\u015fturma, vergi kimlik numaras\u0131 (EIN) s\u00fcrecini tamamlama, gerekli lisans ve izin ad\u0131mlar\u0131n\u0131 y\u00fcr\u00fctme, \u015firket banka hesab\u0131 a\u00e7ma ve \u00e7al\u0131\u015fan al\u0131nacaksa ilgili kay\u0131tlar\u0131 yapma.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da LLC \u015eirket Nas\u0131l Kurulur?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"LLC kurmak i\u00e7in uygun bir isim se\u00e7ilir, kurulu\u015f dok\u00fcmanlar\u0131 (Articles of Organization) ilgili eyalet bakanl\u0131\u011f\u0131na (Secretary of State) tescil ettirilir; ard\u0131ndan EIN s\u00fcreci tamamlan\u0131r. Bir operating agreement (ortakl\u0131k s\u00f6zle\u015fmesi) haz\u0131rlanmas\u0131 da \u00f6nerilir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da E-Ticaret \u015eirketi Nas\u0131l Kurulur?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"E-ticaret \u015firketi kurmak i\u00e7in \u00f6nce \u015firket t\u00fcr\u00fc ve eyalet belirlenir, ard\u0131ndan EIN s\u00fcreci tamamlan\u0131r ve bir banka hesab\u0131 a\u00e7\u0131l\u0131r. Kurulan e-ticaret \u015firketi internet ba\u011flant\u0131s\u0131 olan her yerden y\u00f6netilebilir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"\u0130nternet \u00dczerinden ve Online Amerika'da \u015eirket Kurmak\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Evet, \u00e7o\u011fu durumda Amerika'da \u015firketinizi tamamen online olarak kurabilirsiniz. S\u00fcre\u00e7 ve onay s\u00fcresi se\u00e7ti\u011finiz eyalete g\u00f6re de\u011fi\u015fir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Nerede Kurmal\u0131? Eyalet Se\u00e7imi ve \u015eirketin Tescili\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"En \u00e7ok tercih edilen eyaletler Delaware, Wyoming, Nevada ve Florida'd\u0131r. Tek bir \\\"en iyi\\\" eyalet yoktur; se\u00e7im i\u015finizin yap\u0131s\u0131na, vergi ve gizlilik ihtiya\u00e7lar\u0131n\u0131za ba\u011fl\u0131d\u0131r. Kurulu\u015f i\u00e7in eyalet kayd\u0131, EIN ve gerekli lisans ad\u0131mlar\u0131 tamamlanmal\u0131d\u0131r.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Kimler Kurabilir? Vatanda\u015fl\u0131k, Vize ve \u00c7al\u0131\u015fma \u0130zni\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Amerika'da \u015firket kurmak i\u00e7in Amerikan vatanda\u015f\u0131 veya Green Card sahibi olman\u0131z gerekmez. Ancak bir i\u015fletmeye sahip olmak, ABD'de fiilen \u00e7al\u0131\u015fma hakk\u0131 vermez; \u00e7al\u0131\u015fmak i\u00e7in uygun bir \u00e7al\u0131\u015fma vizesi (E-1, E-2, L-1, O-1, EB-5 vb.) gerekir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Gerekli Belgeler ve \u015eirket Banka Hesab\u0131\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"\u0130lk a\u015famada genellikle \u015firket ismi, t\u00fcr\u00fc, faaliyet alan\u0131, ABD adresi, yasal temsilci bilgileri ve ortak\/sahip bilgileri gerekir. Banka hesab\u0131 a\u00e7mak i\u00e7in hesab\u0131 a\u00e7acak ki\u015finin 18 ya\u015f\u0131n\u0131 doldurmu\u015f olmas\u0131 \u015fartt\u0131r.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Maliyet, Avantajlar ve Ba\u015far\u0131 \u0130pu\u00e7lar\u0131\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Maliyet; se\u00e7ti\u011finiz eyalete ve \u015firket t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fir. Net bir hesaplama i\u00e7in \u00f6nce \u015firket t\u00fcr\u00fcne ve kurulu\u015f eyaletine karar vermek gerekir. Manay CPA olarak ihtiyac\u0131n\u0131z\u0131 analiz edip size \u00f6zel yap\u0131y\u0131 belirlemek i\u00e7in \u00fccretsiz dan\u0131\u015fmanl\u0131k sunuyoruz.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Hangi \u00dclkede \u015eirket Kurmak Avantajl\u0131?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Geni\u015f m\u00fc\u015fteri skalas\u0131na eri\u015fim sa\u011flayan ABD'de \u015firket kurmak bir\u00e7ok durumda son derece avantajl\u0131d\u0131r. Yat\u0131r\u0131mc\u0131lara ve giri\u015fimcilere tan\u0131nan kolayl\u0131klar ve f\u0131rsatlar da bu \u00fclkeyi de\u011ferlendirmeyi cazip k\u0131lmaktad\u0131r. Baz\u0131 eyaletlerde vergilendirme konusunda sa\u011flanan kolayl\u0131klar da bir ba\u015fka pozitif etkendir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Hangi T\u00fcr \u015eirket Kurmak Daha Avantajl\u0131?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Yapmay\u0131 planlad\u0131\u011f\u0131n\u0131z i\u015f ve gelir beklentiniz, kuraca\u011f\u0131n\u0131z \u015firketin t\u00fcr\u00fcne karar vermenizi kolayla\u015ft\u0131r\u0131r. LLC \u015firket t\u00fcr\u00fc, \u00e7ok y\u00fcksek gelir beklenmedi\u011fi durumlarda vergilendirme konusunda kolayl\u0131k sunmas\u0131 nedeniyle k\u00fc\u00e7\u00fck i\u015fletme sahipleri aras\u0131nda tercih edilir. Corporation t\u00fcr\u00fcndeki \u015firketler ise daha b\u00fcy\u00fck giri\u015fimler i\u00e7in tercih edilebilir. Spesifik durumunuz i\u00e7in bir uzmana dan\u0131\u015fman\u0131z \u00f6nerilir.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Amerika'da \u015eirket Kurmak \u0130\u00e7in Hangi Vizeler Gerekli?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Amerika'da \u015firket kurmak i\u00e7in genellikle vizeye ihtiya\u00e7 duyulmaz. Ancak niteliklerinize ve sermayenize g\u00f6re E2 Yat\u0131r\u0131mc\u0131 Vizesi, E1 T\u00fcccar Vizesi, L1 \u015eirket \u0130\u00e7i Transfer Vizesi ya da EB5 G\u00f6\u00e7men Yat\u0131r\u0131mc\u0131 Program\u0131 gibi farkl\u0131 vize t\u00fcrlerine ba\u015fvurabilirsiniz. B1 ve B2 vize t\u00fcrleriyle ABD'de \u00e7al\u0131\u015famazs\u0131n\u0131z.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Hangi Eyaletlerde \u015eirket Kurmak Daha Kolay ve Avantajl\u0131?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Delaware ve Wyoming gibi \u00f6ne \u00e7\u0131kan baz\u0131 eyaletler; yat\u0131r\u0131mc\u0131lara ve giri\u015fimcilere tan\u0131d\u0131klar\u0131 f\u0131rsatlar ve vergisel avantajlar ile en \u00e7ok tercih edilen eyaletler aras\u0131ndad\u0131r. Genellikle Delaware en avantajl\u0131 eyaletlerden biri olarak ge\u00e7er; hem lokal hem uluslararas\u0131 \u015firketler i\u00e7in \u00f6nde gelen bir eyalettir. 1 milyondan fazla i\u015fletme Delaware'i merkez haline getirmi\u015ftir. Nevada, Wyoming ve Florida da sa\u011flad\u0131klar\u0131 imk\u00e2nlarla \u00f6ne \u00e7\u0131kar.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"ABD'de Sat\u0131\u015f Yapmak \u0130\u00e7in \u015eirket Kurmak \u015eart m\u0131?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"ABD'de bir hizmet ya da \u00fcr\u00fcn sat\u0131\u015f\u0131 yapma niyetiniz varsa bir i\u015fletme kurman\u0131z, bu i\u015fletmenin ilgili kamu kurumlar\u0131na kayd\u0131n\u0131n ve gerekli izin s\u00fcre\u00e7lerinin tamamlanmas\u0131 gerekir. \u00d6zellikle kendi siteniz \u00fczerinden sat\u0131\u015f yapacaksan\u0131z belli kay\u0131tlar\u0131n yap\u0131lmas\u0131 \u015fartt\u0131r. Amazon veya Etsy gibi online pazar yerlerinde prosed\u00fcrler farkl\u0131 olabilece\u011finden, her platformun s\u00fcrecini detayl\u0131ca ara\u015ft\u0131rmal\u0131s\u0131n\u0131z.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"ABD Gelir Vergisi Ne Kadar?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"ABD'de gelir vergisi, federal ve eyalet baz\u0131nda de\u011ferlendirilir ve ilgili vergi dilimi de vergilendirmeyi etkiler. Eyalet d\u00fczeyinde vergi oranlar\u0131 eyaletten eyalete de\u011fi\u015fkenlik g\u00f6sterir; baz\u0131 eyaletlerde gelir vergisi bulunmamaktad\u0131r.\"\n   }\n  }\n ]\n}\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Amerika&#8217;dakiMali M\u00fc\u015faviriniz S\u00fcre\u00e7 Hizmetler Kar\u015f\u0131la\u015ft\u0131rma Rehber Referanslar SSS Bizi Tan\u0131y\u0131n \u0130leti\u015fim Bize Ula\u015f\u0131n \ud83c\uddfa\ud83c\uddf8 Amerika (ABD)+1 (404) 900-1040 \ud83c\uddf9\ud83c\uddf7 T\u00fcrkiye0850 242 01 00 WhatsApp ile de yazabilirsiniz \u00dccretsiz Dan\u0131\u015fmanl\u0131k Al \u00dccretsiz Dan\u0131\u015fmanl\u0131k Al CPA Lisansl\u0131 \u00b7 50 Eyalette Kurulu\u015f Amerika&#8217;da \u015eirket Kurmak G\u00fcvenilir ve CPA lisansl\u0131 i\u015f orta\u011f\u0131n\u0131z olarak, Amerika pazar\u0131na a\u00e7\u0131lma yolculu\u011funuzda uzun evrak [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"class_list":["post-79646","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/79646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=79646"}],"version-history":[{"count":12,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/79646\/revisions"}],"predecessor-version":[{"id":82179,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/79646\/revisions\/82179"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=79646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}