{"id":69278,"date":"2023-09-25T14:06:07","date_gmt":"2023-09-25T14:06:07","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/"},"modified":"2026-09-17T11:14:56","modified_gmt":"2026-09-17T15:14:56","slug":"amerika-ile-cifte-vergilendirme-onleme-anlasmasi","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/","title":{"rendered":"T\u00fcrkiye&#8211;ABD \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131: Oranlar ve Uygulama"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> T\u00fcrkiye ile ABD aras\u0131nda 1996&rsquo;da imzalanan ve 1998&rsquo;den beri y\u00fcr\u00fcrl\u00fckte olan bir \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 bulunuyor. Anla\u015fma verginin hangi \u00fclkede \u00f6denece\u011fini belirler; iki \u00fclkede de m\u00fckellefseniz ayn\u0131 gelirden iki kez vergi \u00f6demenizi engelleyen temel mekanizma <strong>yabanc\u0131 vergi kredisidir<\/strong> (foreign tax credit). Anla\u015fma vergiyi otomatik olarak s\u0131f\u0131rlamaz: \u00f6nce mukimlik durumunuzun ve gelir t\u00fcr\u00fcn\u00fcn do\u011fru belirlenmesi gerekir.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Cifte_Vergilendirme_Nedir\" >\u00c7ifte Vergilendirme Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Cifte_Vergilendirmeyi_Onleme_Anlasmasi_Nedir\" >\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Turkiye%E2%80%93ABD_anlasmasi_ne_zaman_imzalandi_ne_zaman_yururluge_girdi\" >T\u00fcrkiye&#8211;ABD anla\u015fmas\u0131: ne zaman imzaland\u0131, ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasmadan_kimler_yararlanabilir\" >Anla\u015fmadan kimler yararlanabilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Cifte_vergilendirme_nasil_onlenir_mahsup_ve_istisna\" >\u00c7ifte vergilendirme nas\u0131l \u00f6nlenir: mahsup ve istisna?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasma_hangi_vergileri_kapsar\" >Anla\u015fma hangi vergileri kapsar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasmada_yer_alan_gelir_unsurlari\" >Anla\u015fmada yer alan gelir unsurlar\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasmanin_indirdigi_stopaj_oranlari\" >Anla\u015fman\u0131n indirdi\u011fi stopaj oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Sermaye_kazanclari_emekli_maasi_ve_ucret\" >Sermaye kazan\u00e7lar\u0131, emekli maa\u015f\u0131 ve \u00fccret<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Iki_ulkede_birden_mukimseniz_tie-breaker_kurali\" >\u0130ki \u00fclkede birden mukimseniz: tie-breaker kural\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasmanin_sizi_korumadigi_hal_saving_clause\" >Anla\u015fman\u0131n sizi korumad\u0131\u011f\u0131 hal: saving clause<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasma_indirimini_nasil_talep_edersiniz\" >Anla\u015fma indirimini nas\u0131l talep edersiniz<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Sik_sorulan_sorular\" >S\u0131k sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Turkiye_ile_ABD_arasinda_cifte_vergilendirme_anlasmasi_var_mi\" >T\u00fcrkiye ile ABD aras\u0131nda \u00e7ifte vergilendirme anla\u015fmas\u0131 var m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#ABD_vatandasiyim_ama_Turkiyede_yasiyorum_Anlasma_beni_ABD_vergisinden_kurtarir_mi\" >ABD vatanda\u015f\u0131y\u0131m ama T\u00fcrkiye&#8217;de ya\u015f\u0131yorum. Anla\u015fma beni ABD vergisinden kurtar\u0131r m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#ABDdeki_sirketimden_Turkiyeye_temettu_dagitirsam_stopaj_kac_olur\" >ABD&#8217;deki \u015firketimden T\u00fcrkiye&#8217;ye temett\u00fc da\u011f\u0131t\u0131rsam stopaj ka\u00e7 olur<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Anlasma_oranini_kullanmak_icin_ne_yapmam_gerekiyor\" >Anla\u015fma oran\u0131n\u0131 kullanmak i\u00e7in ne yapmam gerekiyor<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-ile-cifte-vergilendirme-onleme-anlasmasi\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cifte_Vergilendirme_Nedir\"><\/span><span style=\"font-weight: 400;\">\u00c7ifte Vergilendirme Nedir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bir ki\u015fi ya da kurumun hem vergi \u00f6demesi gereken \u00fclkede hem de hizmet verdi\u011fi \u00fclkede vergiye tabi tutulmas\u0131 durumuna \u00e7ifte vergilendirme ad\u0131 verilir. \u00c7ifte vergilendirme, \u00e7o\u011fu durumda \u00f6nlenmesi gereken bir yapt\u0131r\u0131m olarak g\u00f6r\u00fcl\u00fcr. \u00c7\u00fcnk\u00fc vergi konusunda yayg\u0131n g\u00f6r\u00fc\u015fe ve kurallara g\u00f6re bir kazan\u00e7 yaln\u0131zca bir kez vergilendirilmelidir. Bu nedenle bir\u00e7ok \u00fclkede m\u00fckellefler i\u00e7in bir y\u00fck h\u00e2line gelebilen \u00e7ifte vergilendirme durumu, \u00fclkeler aras\u0131nda yap\u0131lan \u00f6zel anla\u015fmalarla \u00f6nlenmeye \u00e7al\u0131\u015f\u0131l\u0131r.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Birden fazla \u00fclkede faaliyet g\u00f6steren kurum ve ki\u015fileri yak\u0131ndan ilgilendiren \u00e7ifte vergilendirme ile ilgili baz\u0131 \u00f6rnekler vermemiz m\u00fcmk\u00fcn. \u00d6rne\u011fin, T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olan, bununla birlikte Amerika\u2019da ya\u015fayan ve oturma izni alm\u0131\u015f bir ki\u015fi, hem Amerika\u2019da hem de T\u00fcrkiye\u2019de gelir elde ediyor olabilir. Bu durumda ki\u015finin, \u00fclkelere gelir vergisi \u00f6derken \u00e7ifte vergilendirmeyle kar\u015f\u0131la\u015fmamas\u0131 i\u00e7in \u00fclkeler aras\u0131nda yap\u0131lm\u0131\u015f olan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131ndaki h\u00fck\u00fcmlerden faydalanmas\u0131 gerekecektir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cifte_Vergilendirmeyi_Onleme_Anlasmasi_Nedir\"><\/span><span style=\"font-weight: 400;\">\u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 Nedir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00c7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131, \u00fclkelerin vergiye tabi olan gelirlerin birden fazla \u00fclkede vergilendirilmesini \u00f6nlemek i\u00e7in kar\u015f\u0131l\u0131kl\u0131 olarak ger\u00e7ekle\u015ftirdikleri anla\u015fmalard\u0131r. S\u00f6z konusu anla\u015fmalar\u0131n kapsam\u0131nda genellikle a\u015fa\u011f\u0131daki maddelerle ilgili a\u00e7\u0131klamalar ve h\u00fck\u00fcmler bulunur:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kapsanan Ki\u015filer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kapsanan Vergiler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Genel Tan\u0131mlar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mukim (\u0130kamet eden)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0130\u015f Yeri<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gayrimenkul Varl\u0131klardan Elde Edilen Gelir<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ticari Kazan\u00e7lar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deniz, Hava ve Kara Yolu Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba\u011f\u0131ml\u0131 Te\u015febb\u00fcsler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Temett\u00fcler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faiz<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gayrimaddi Hak Bedelleri<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sermaye De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serbest Meslek Faaliyetleri<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba\u011f\u0131ml\u0131 Faaliyetler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00f6neticilere Yap\u0131lan \u00d6demeler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sanat\u00e7\u0131 ve Sporcular<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emekli Maa\u015flar\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kamu G\u00f6revi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Profes\u00f6rler ve Ara\u015ft\u0131rmac\u0131lar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6\u011frenciler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Di\u011fer Gelirler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c7ifte Vergilendirmenin \u00d6nlenmesi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ayr\u0131m Yap\u0131lmamas\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kar\u015f\u0131l\u0131kl\u0131 Anla\u015fma Usul\u00fc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bilgi De\u011fi\u015fimi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Diplomat H\u00fcviyetindeki Memurlar ve Konsolosluk Memurlar\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00fcr\u00fcrl\u00fc\u011fe Girme ve Y\u00fcr\u00fcrl\u00fckten Kalkma<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protokol<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00dclkeler aras\u0131nda imzalanan \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n resm\u00ee gazetelerde yay\u0131nlanmas\u0131 gerekir. B\u00f6ylece \u015firket muhasebesi ile ilgilenen uzmanlar g\u00fcncel anla\u015fmalar\u0131 kolayl\u0131kla inceleyebilir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00fcrkiye Cumhuriyeti ile di\u011fer \u00fclkeler aras\u0131nda imzalanan anla\u015fmalara \u015fu ba\u011flant\u0131dan ula\u015fman\u0131z m\u00fcmk\u00fcn: <\/span><a href=\"https:\/\/ticaret.gov.tr\/yurtdisi-teskilati\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00dclkeler ve Pazar Bilgileri &#8211; Ticaret Bakanl\u0131\u011f\u0131<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Manay CPA olarak Amerika\u2019da Amazon \u015firketi kurmak, vergi dan\u0131\u015fmanl\u0131\u011f\u0131, k\u00fc\u00e7\u00fck i\u015fletme beyannamesi gibi destek gerektiren bir\u00e7ok konuda sizlere hizmet sa\u011fl\u0131yoruz. Markan\u0131z\u0131 kanunlara uygun \u015fekilde kurma ve geli\u015ftirme konular\u0131yla ilgili sorular\u0131n\u0131z varsa ayr\u0131nt\u0131l\u0131 bilgi almak i\u00e7in Manay CPA ile <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/iletisim\/\"><span style=\"font-weight: 400;\">ileti\u015fim<\/span><\/a><span style=\"font-weight: 400;\">e ge\u00e7ebilirsiniz.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6neri i\u00e7erik: <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-sistemi\/\"><span style=\"font-weight: 400;\">Amerika Vergi Sistemi<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Turkiye%E2%80%93ABD_anlasmasi_ne_zaman_imzalandi_ne_zaman_yururluge_girdi\"><\/span><span style=\"font-weight: 400;\">T\u00fcrkiye&#8211;ABD anla\u015fmas\u0131: ne zaman imzaland\u0131, ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Kabul tarihi 11.12.1997 olan \u201cT\u00fcrkiye Cumhuriyeti H\u00fck\u00fcmeti ile Amerika Birle\u015fik Devletleri H\u00fck\u00fcmeti Aras\u0131nda Gelir \u00dczerinden Al\u0131nan Vergilerde \u00c7ifte Vergilendirmeyi \u00d6nleme ve Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na Engel Olma Anla\u015fmas\u0131 ve Eki Protokol\u00fcn Onaylanmas\u0131n\u0131n Uygun Bulundu\u011funa Dair Kanun\u201d olduk\u00e7a kapsaml\u0131d\u0131r ve 1998 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Anla\u015fmaya ula\u015fmak i\u00e7in \u015fu iki ba\u011flant\u0131y\u0131 kullanabilirsiniz: <\/span><a href=\"https:\/\/www5.tbmm.gov.tr\/tutanaklar\/KANUNLAR_KARARLAR\/kanuntbmmc081\/kanuntbmmc081\/kanuntbmmc08104312.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Amerika ile T\u00fcrkiye &#8211; \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131<\/span><\/a><span style=\"font-weight: 400;\"> ve <\/span><a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/turkey.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Taxation Agreement with Turkey<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00fcrkiye Cumhuriyeti ya da Amerika Birle\u015fik Devletlerinde vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olan ki\u015fileri ve kurumlar\u0131 kapsayan anla\u015fman\u0131n temelinde, Ekonomik Kalk\u0131nma ve \u0130\u015fbirli\u011fi \u00d6rg\u00fct\u00fcn\u00fcn vergi anla\u015fmas\u0131 yer al\u0131r. Amerika Birle\u015fik Devletleri ve T\u00fcrkiye Cumhuriyeti\u2019nde ya\u015fayan yat\u0131r\u0131mc\u0131lar, i\u015f insanlar\u0131 ve bireysel te\u015febb\u00fcsler i\u00e7in bu anla\u015fma, iki \u00fclke aras\u0131nda vergi konusundaki belirsizlikleri ortadan kald\u0131ran, kolayl\u0131k sa\u011flayan, \u00f6nemli bir unsurdur. Ayr\u0131ca uluslararas\u0131 ticaretin ve \u00e7e\u015fitli yat\u0131r\u0131mlar\u0131n ger\u00e7ekle\u015fmesi konular\u0131 g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda h\u00fck\u00fbmetler taraf\u0131ndan son derece titizlikle uyguland\u0131\u011f\u0131 g\u00f6r\u00fclebilir. Amerika ile T\u00fcrkiye aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131ndaki ayr\u0131nt\u0131lar, mukim ve i\u015f yeri ile ilgili olarak gerekli a\u00e7\u0131klamalar\u0131 bar\u0131nd\u0131r\u0131r ve do\u011frudan vergileri kapsar.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amerika ile T\u00fcrkiye aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131nda yer alan ayr\u0131nt\u0131lar ve a\u00e7\u0131klamalara g\u00f6re yan \u015firket a\u00e7ma, gelirleri di\u011fer \u00fclkeye aktarma gibi durumlardan hangilerinin sizin \u015firketinize uygun oldu\u011funu belirleyebilirsiniz. Katma de\u011fer vergisi gibi dolayl\u0131 vergilerin anla\u015fman\u0131n kapsam\u0131nda olmad\u0131\u011f\u0131n\u0131 unutmamal\u0131s\u0131n\u0131z. Anla\u015fma ve vergilendirme konusunda tecr\u00fcbeli, uzman kurumlardan destek alman\u0131z\u0131 \u00f6neriyoruz.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6neri \u0130\u00e7erik: <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-vergiden-dusulebilir-sirket-giderleri-nelerdir\/\"><span style=\"font-weight: 400;\">Amerika\u2019da Gelir Vergisini Azaltman\u0131n 6 Yolu<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u015eirketinize de\u011fer katmay\u0131 hedefleyen Manay CPA ile tan\u0131\u015fmak ister misiniz? <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/\"><span style=\"font-weight: 400;\">Web sitemi<\/span><span style=\"font-weight: 400;\">z<\/span><span style=\"font-weight: 400;\">i <\/span><\/a><span style=\"font-weight: 400;\">ziyaret ederek Amerika ile T\u00fcrkiye aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131, Amerika Birle\u015fik Devletlerinde ge\u00e7erli olan vergi iade takibi, vergi vade dolumu, vergi oranlar\u0131, vergi formlar\u0131 duyurular\u0131, vergi kayd\u0131 tutma rehberi, eyalet vergi formlar\u0131 gibi konularla ilgili destek alabilirsiniz. Amerika Birle\u015fik Devletleri\u2019nde gelir vergisi kurallar\u0131n\u0131n eyaletlerde farkl\u0131l\u0131k g\u00f6stermesi gibi bir\u00e7ok nedenle i\u015finiz konusunda uzmanlardan destek alman\u0131z olduk\u00e7a \u00f6nemlidir. Amerika\u2019da T\u00fcrk mali m\u00fc\u015favirlik hizmetleri i\u00e7in Manay CPA ile ileti\u015fime ge\u00e7in, \u015firketinizi Amerika\u2019da g\u00fcvenle kurun.<\/span><\/p>\n<div class=\"hs-cta-embed hs-cta-embed-121866159367\" style=\"max-width:100%; max-height:100%; width:700px;height:379.875px\">\n<link rel=\"stylesheet\" href=\"https:\/\/js.hscta.com\/embeddable_cta_placeholder_v1.css\">\n<div class=\"hs-cta-loading-dot__container\">\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<\/div>\n<div class=\"hs-cta-embed__skeleton\"><\/div>\n<picture><source srcset=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" media=\"(max-width: 480px)\" \/><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/6855674\/interactive-121866159367.png\" style=\"height: 100%; width: 100%; object-fit: fill\" onerror=\"this.style.display='none'\" \/>\n<\/picture>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Anlasmadan_kimler_yararlanabilir\"><\/span><span style=\"font-weight: 400;\">Anla\u015fmadan kimler yararlanabilir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Amerika ile T\u00fcrkiye aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131ndan,<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00fcrkiye\u2019den gelir elde eden ve Amerika Birle\u015fik Devletlerinde ikamet edenler<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00fcrkiye&#8217;de ikamet eden ve Amerika Birle\u015fik Devletlerinden gelir elde edenler <\/span>yararlanabilir.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">S\u00f6z konusu anla\u015fma; faizleri temett\u00fcler, telif haklar\u0131 i\u00e7in indirimli stopaj vergisi oranlar\u0131 sa\u011flayabilir, ayr\u0131ca \u00e7ifte vergilendirmeyi ortadan kald\u0131rmay\u0131 ama\u00e7lar. \u015eimdi anla\u015fmadan hangi ki\u015filerin\/kurumlar\u0131n yararlanabilece\u011fini genel hatlar\u0131yla inceleyelim:<\/span><\/p>\n<p><b>Emekliler:<\/b><span style=\"font-weight: 400;\"> T\u00fcrkiye\u2019de ya\u015fayan fakat Amerika Birle\u015fik Devletleri\u2019nden emekli maa\u015f\u0131 alan ki\u015filer ya da Amerika Birle\u015fik Devletleri\u2019nde ya\u015famas\u0131na ra\u011fmen T\u00fcrkiye\u2019den emekli maa\u015f\u0131 alan ki\u015filer bu anla\u015fmadan yararlanarak emeklilik gelirini hangi \u00fclkede vergilendirmesi gerekti\u011fini \u00f6\u011frenebilir.<\/span><\/p>\n<p><b>Hem Amerika\u2019da hem de T\u00fcrkiye\u2019de Faaliyet G\u00f6steren \u0130\u015fletmeler: <\/b><span style=\"font-weight: 400;\">Hem Amerika Birle\u015fik Devletleri&#8217;nde hem de T\u00fcrkiye&#8217;de faaliyet g\u00f6steren \u015firketler iki \u00fclkede vergiye tabi olsa da anla\u015fma, elde edilen gelirin iki kez vergilendirilmesini engelleyen h\u00fck\u00fcmler i\u00e7erir. B\u00f6ylece uluslararas\u0131 ticari faaliyetlerde vergilendirme a\u00e7\u0131s\u0131ndan bir\u00e7ok avantajdan yararlan\u0131labilir.<\/span><\/p>\n<p><b>Di\u011fer \u00dclkede \u00c7al\u0131\u015fanlar:<\/b><span style=\"font-weight: 400;\"> Bir T\u00fcrk vatanda\u015f\u0131 Amerika Birle\u015fik Devletlerinde \u00e7al\u0131\u015f\u0131yorsa ya da tam tersi \u015fekilde Bir Amerika Birle\u015fik Devletleri vatanda\u015f\u0131 T\u00fcrkiye\u2019de \u00e7al\u0131\u015f\u0131yorsa gelirlerin vergilendirilmesi konusunda bu anla\u015fmadan faydalanabilir.<\/span><\/p>\n<p><b>Yat\u0131r\u0131mc\u0131lar:<\/b><span style=\"font-weight: 400;\"> Bir \u00fclkeden di\u011ferine yat\u0131r\u0131m yapan bireyler veya kurulu\u015flar da \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131ndan faydalanabilir. \u00d6rne\u011fin, ABD&#8217;de ikamet eden bir ki\u015fi T\u00fcrkiye&#8217;deki yat\u0131r\u0131mlar\u0131ndan temett\u00fc al\u0131yorsa anla\u015fma sayesinde stopaj vergisiyle ilgili baz\u0131 avantajlardan yararlanabilir.<\/span><\/p>\n<p><b>Gelir Elde Edenler Di\u011fer Ki\u015filer:<\/b><span style=\"font-weight: 400;\"> S\u00f6z konusu \u00fclkelerden birinde serbest \u00e7al\u0131\u015farak gelir elde ederken di\u011fer \u00fclkede ikamet eden ki\u015filer, sanat\u00e7\u0131lar ya da sporcular \u00e7ifte vergilendirme ile ilgili anla\u015fman\u0131n h\u00fck\u00fcmlerinden faydalanabilir, b\u00f6ylece tek bir \u00fclkeye vergi \u00f6deyebilirler.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cifte_vergilendirme_nasil_onlenir_mahsup_ve_istisna\"><\/span><span style=\"font-weight: 400;\">\u00c7ifte vergilendirme nas\u0131l \u00f6nlenir: mahsup ve istisna?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">S\u00f6z konusu anla\u015fma h\u00fck\u00fcmlerine g\u00f6re hem T\u00fcrkiye\u2019de hem de Amerika Birle\u015fik Devletleri\u2019nde faaliyet g\u00f6steren ve k\u00e2r amac\u0131 g\u00fcden \u015firketler vergi indirimi ya da vergi muafiyeti gibi durumlardan yararlanabilir. Bu gibi durumlarda ki\u015filer ya da kurumlar \u00f6ncelikle iki \u00fclkede de vergi beyannamesi \u015fart\u0131n\u0131 yerine getirmelidir. E\u011fer \u015fartlar uygunsa anla\u015fmadan faydalan\u0131l\u0131r. Anla\u015fman\u0131n 23. maddesine g\u00f6re ise hem Amerika Birle\u015fik Devletleri\u2019nde hem de T\u00fcrkiye\u2019de vergiye tabi gelir elde eden ve ayn\u0131 zamanda T\u00fcrkiye\u2019de ikamet eden biri, mevcut geliri \u00fczerinden \u00f6deyece\u011fi vergiden indirim alabilir. Ancak s\u00f6z konusu indirim s\u0131n\u0131rl\u0131d\u0131r, indirim oran\u0131 T\u00fcrkiye\u2019de bu gibi gelirler \u00fczerinden al\u0131nan vergi miktar\u0131n\u0131 a\u015famaz.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, T\u00fcrkiye ve Amerika Birle\u015fik Devletleri aras\u0131nda \u00e7ifte vergilendirme \u00f6nleme anla\u015fmas\u0131 yap\u0131lm\u0131\u015f olsa da anla\u015fmadaki h\u00fck\u00fcmlerin kapsamad\u0131\u011f\u0131, istisnai durumlar ortaya \u00e7\u0131kabilir. Bu nedenle kurumlar\u0131n ve ki\u015filerin vergilendirme konusunda uzman ki\u015filere ba\u015fvurmas\u0131n\u0131 \u00f6neriyoruz.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Amerika\u2019da vergilendirme sistemi ve \u00e7ifte vergilendirme ile ilgili dan\u0131\u015fmanl\u0131k almak istiyorsan\u0131z Manay CPA\u2019n\u0131n web sitesinde ayr\u0131nt\u0131l\u0131 bilgi bulman\u0131z ve \u00fccretsiz dan\u0131\u015fmanl\u0131k alman\u0131z m\u00fcmk\u00fcn. <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/\"><span style=\"font-weight: 400;\">\u015eimdi bize ula\u015f\u0131n.<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Anlasma_hangi_vergileri_kapsar\"><\/span><span style=\"font-weight: 400;\">Anla\u015fma hangi vergileri kapsar?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00c7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131nda, 2 ve 3. maddede kapsanan vergiler \u015fu \u015fekilde a\u00e7\u0131klan\u0131r:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">2. Anla\u015fman\u0131n uygulanaca\u011f\u0131 \u015fu anda ge\u00e7erli olan vergiler, \u00f6zellikle:<\/span><\/i><\/p>\n<ol>\n<li><i><span style=\"font-weight: 400;\">a) T\u00fcrkiye&#8217;de:<\/span><\/i><\/li>\n<li><i><span style=\"font-weight: 400;\">i) Gelir vergisi;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\">ii) <a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/kurumlar-vergisi-corporate-tax-rate\/\">Kurumlar vergisi<\/a>;<\/span><\/i><i><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/i><i><span style=\"font-weight: 400;\">iii) Gelir vergisi ve kurumlar vergisi \u00fczerinden al\u0131nan fon pay\u0131<\/span><\/i><\/li>\n<li><i><span style=\"font-weight: 400;\">b) Birle\u015fik Devletler&#8217;de: Dahili Gelir Kanununa g\u00f6re al\u0131nan Federal gelir vergileri (Biriktirilen kazan\u00e7lar vergisi, \u015fahsi olarak elde tutulan \u015firket vergisi ve sosyal g\u00fcvenlik vergileri hari\u00e7) ve \u00f6zel vak\u0131flarla ilgili olarak al\u0131nan \u00f6zel vergilerdir.<\/span><\/i><\/li>\n<li><i><span style=\"font-weight: 400;\"> Anla\u015fma ayn\u0131 zamanda, Anla\u015fman\u0131n imza tarihinden sonra mevcut vergilere ilave olarak veya onlar\u0131n yerine al\u0131nan ve mevcut vergilerle ayn\u0131 nitelikte olan veya onlara \u00f6nemli \u00f6l\u00e7\u00fcde benzeyen vergilere de uygulanacakt\u0131r. Akit Devletlerin yetkili makamlar\u0131, ilgili vergi mevzuatlar\u0131nda yap\u0131lan \u00f6nemli de\u011fi\u015fiklikleri birbirlerine bildireceklerdir.<\/span><\/i><span style=\"font-weight: 400;\">\u201d<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Bu maddelerde de g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, anla\u015fma kapsam\u0131nda bir\u00e7ok vergi t\u00fcr\u00fc bulunmaktad\u0131r. Ayr\u0131ca her iki \u00fclkedeki vergi mevzuat\u0131 de\u011fi\u015fip g\u00fcncellendik\u00e7e anla\u015fman\u0131n kapsam\u0131 da de\u011fi\u015febilmektedir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Anlasmada_yer_alan_gelir_unsurlari\"><\/span><span style=\"font-weight: 400;\">Anla\u015fmada yer alan gelir unsurlar\u0131?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Amerika ile T\u00fcrkiye aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131nda s\u00f6z konusu olan gelir unsurlar\u0131n\u0131 genel olarak \u015f\u00f6yle maddelendirebiliriz:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> <a href=\"https:\/\/www.manaycpa.com\/tr\/sektorler\/gayrimenkul\/\">Gayrimenkul<\/a> varl\u0131klardan elde edilen gelirler<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ticari kazan\u00e7lar<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Uluslararas\u0131 ta\u015f\u0131mac\u0131l\u0131k kazan\u00e7lar\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Temett\u00fc gelirleri<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Faiz gelirleri<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Gayri maddi hak bedelleri<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Sermaye de\u011fer art\u0131\u015f kazan\u00e7lar\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Serbest meslek faaliyetlerinden elde edilen gelirler<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00dccret gelirleri<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u015eirket y\u00f6netim kurulu \u00fcyelerinin gelirleri<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Sanat\u00e7\u0131 ve sporcu gelirleri<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00d6zel sekt\u00f6r \u00e7al\u0131\u015fanlar\u0131n\u0131n emekli maa\u015flar\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Kamu \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00fccret gelirleri ve emekli maa\u015flar\u0131<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00d6\u011fretmenlerin ve \u00f6\u011frencilerin elde ettikleri gelirler<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Di\u011fer gelirler<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ancak unutulmamas\u0131 gerekir ki Amerika Birle\u015fik Devletleri eyaletlerinin \u00e7o\u011funda gelir unsurlar\u0131 ayr\u0131 ayr\u0131 de\u011ferlendirilir ve bir\u00e7ok durumda eyaletler aras\u0131nda farkl\u0131l\u0131klar olmas\u0131 m\u00fcmk\u00fcnd\u00fcr.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Listede yer alan gelir unsurlar\u0131n\u0131 vergileme yetkisi, bazen ki\u015finin ya\u015fad\u0131\u011f\u0131\/kurumun bulundu\u011fu \u00fclke bazen de gelirin elde edildi\u011fi kaynak \u00fclke taraf\u0131ndan belirlenir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6rne\u011fin, anla\u015fman\u0131n 6. maddesine g\u00f6re gayrimenkullerden elde edilen kazan\u00e7, gayrimenkul\u00fcn bulundu\u011fu \u00fclke taraf\u0131ndan vergilendirilir. Di\u011fer yandan T\u00fcrkiye Cumhuriyeti vergi d\u00fczenlemeleri de yabanc\u0131 m\u00fclk kira gelirleriyle ilgili bir dizi kural bar\u0131nd\u0131r\u0131r. Ayn\u0131 gelirin iki \u00fclke taraf\u0131ndan da vergilendirilmesini i\u00e7eren bu gibi durumlarda \u00e7ifte vergilendirme \u00f6nleme anla\u015fmas\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girecektir. T\u00fcrkiye Cumhuriyeti\u2019nde faaliyet g\u00f6steren bir bankan\u0131n Amerika Birle\u015fik Devletleri\u2019nde ya\u015fayan bir ki\u015fiye sa\u011flad\u0131\u011f\u0131 faiz geliri ise yaln\u0131zca T\u00fcrkiye&#8217;de vergilendirilmelidir. Ayr\u0131ca bir\u00e7ok durumda \u00f6denen verginin Amerika Birle\u015fik Devletleri\u2019ndeki yabanc\u0131 vergi dairesi makbuzlar\u0131 ile belgelendirilmesi gerekir. Belgelerin T\u00fcrk Konsoloslu\u011fu taraf\u0131ndan onaylanm\u0131\u015f olmas\u0131 da \u00e7o\u011fu durumda \u015fartt\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Genel hatlar\u0131yla olduk\u00e7a a\u00e7\u0131k \u015fekilde belirlenen maddelere sahip bu anla\u015fman\u0131n gerekli g\u00f6rece\u011fi yapt\u0131r\u0131mlar, g\u00fcncellemelere g\u00f6re de\u011fi\u015fiklik g\u00f6sterecektir. \u00d6rnek g\u00f6sterdi\u011fimiz durumlarda da anla\u015f\u0131ld\u0131\u011f\u0131 gibi, vergi avantajlar\u0131ndan yararlanmak isteyen ki\u015fi ve kurumlar\u0131n g\u00fcncel bilgileri ara\u015ft\u0131rarak hareket etmesi yerinde olacakt\u0131r. <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/vergi-danismanligi\/\"><span style=\"font-weight: 400;\">Vergi dan\u0131\u015fmanl\u0131\u011f\u0131<\/span><\/a><span style=\"font-weight: 400;\"> yapan, Amerika Birle\u015fik Devletleri ve T\u00fcrkiye\u2019deki vergilendirme \u015fartlar\u0131yla ilgili t\u00fcm g\u00fcncellemeleri takip eden Manay CPA\u2019n\u0131n deste\u011fini alarak markan\u0131z\u0131 b\u00fcy\u00fctebilirsiniz. Vergiler hakk\u0131nda daha ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in Internal Revenue Service (IRS) duyurular\u0131na g\u00f6re g\u00fcncelledi\u011fimiz <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/blog\/\"><span style=\"font-weight: 400;\">Amerika Vergi Bilgi Merkezi<\/span><\/a><span style=\"font-weight: 400;\"> adl\u0131 web sayfam\u0131z\u0131 ziyaret edebilirsiniz.<\/span><\/p>\n<div class=\"hs-cta-embed hs-cta-embed-121866159367\" style=\"max-width:100%; max-height:100%; width:700px;height:379.875px\">\n<link rel=\"stylesheet\" href=\"https:\/\/js.hscta.com\/embeddable_cta_placeholder_v1.css\">\n<div class=\"hs-cta-loading-dot__container\">\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<\/div>\n<div class=\"hs-cta-embed__skeleton\"><\/div>\n<picture><source srcset=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" media=\"(max-width: 480px)\" \/><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/6855674\/interactive-121866159367.png\" style=\"height: 100%; width: 100%; object-fit: fill\" onerror=\"this.style.display='none'\" \/>\n<\/picture>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Anlasmanin_indirdigi_stopaj_oranlari\"><\/span>Anla\u015fman\u0131n indirdi\u011fi stopaj oranlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Anla\u015fman\u0131n en somut faydas\u0131, kaynak \u00fclkedeki stopaj\u0131 s\u0131n\u0131rlamas\u0131d\u0131r. A\u015fa\u011f\u0131daki oranlar, geliri elde edenin kar\u015f\u0131 \u00fclkede <strong>mukim<\/strong> ve \u00f6demenin <strong>ger\u00e7ek lehtar\u0131 (beneficial owner)<\/strong> olmas\u0131 \u015fart\u0131yla uygulan\u0131r.<\/p>\n<table>\n<thead>\n<tr>\n<th>Gelir t\u00fcr\u00fc<\/th>\n<th>Madde<\/th>\n<th>Kaynak \u00fclke \u00fcst s\u0131n\u0131r\u0131<\/th>\n<th>\u015eart<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Temett\u00fc<\/td>\n<td>10<\/td>\n<td><strong>%15<\/strong><\/td>\n<td>Ger\u00e7ek lehtar, temett\u00fcy\u00fc da\u011f\u0131tan \u015firketin oy hakk\u0131n\u0131n <strong>en az %10&#8217;una<\/strong> do\u011frudan sahip bir \u015firketse<\/td>\n<\/tr>\n<tr>\n<td>Temett\u00fc<\/td>\n<td>10<\/td>\n<td><strong>%20<\/strong><\/td>\n<td>Di\u011fer t\u00fcm hallerde. RIC, REIT ve T\u00fcrk menkul k\u0131ymet\/gayrimenkul yat\u0131r\u0131m fonlar\u0131 i\u00e7in \u00f6zel kay\u0131tlar sakl\u0131d\u0131r<\/td>\n<\/tr>\n<tr>\n<td>Faiz<\/td>\n<td>11<\/td>\n<td><strong>%15<\/strong><\/td>\n<td>Genel kural<\/td>\n<\/tr>\n<tr>\n<td>Faiz &#8212; finansal kurulu\u015f kredisi<\/td>\n<td>11<\/td>\n<td><strong>%10<\/strong><\/td>\n<td>Faiz, banka, tasarruf kurulu\u015fu veya sigorta \u015firketi gibi bir finansal kurulu\u015fun verdi\u011fi krediden do\u011fuyorsa<\/td>\n<\/tr>\n<tr>\n<td>Faiz &#8212; devlet \/ merkez bankas\u0131<\/td>\n<td>11<\/td>\n<td><strong>\u0130stisna<\/strong><\/td>\n<td>Kar\u015f\u0131 devlete, TCMB&#8217;ye veya bir ABD Federal Reserve bankas\u0131na \u00f6denen faiz; devlet garantili veya sigortal\u0131 kredilerde de istisna uygulanabilir<\/td>\n<\/tr>\n<tr>\n<td>Gayri maddi hak bedeli (royalti)<\/td>\n<td>12<\/td>\n<td><strong>%10<\/strong><\/td>\n<td>Genel kural<\/td>\n<\/tr>\n<tr>\n<td>Ekipman kiras\u0131 niteli\u011findeki royalti<\/td>\n<td>12<\/td>\n<td><strong>%5<\/strong><\/td>\n<td>S\u0131nai, ticari veya bilimsel ekipman\u0131n kullan\u0131m\u0131 ya da kullan\u0131m hakk\u0131 kar\u015f\u0131l\u0131\u011f\u0131 \u00f6demeler<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Bu oranlar <em>\u00fcst s\u0131n\u0131rd\u0131r<\/em>. Anla\u015fma olmasayd\u0131 ABD kaynakl\u0131 temett\u00fc, faiz ve royaltide genel stopaj oran\u0131 <strong>%30<\/strong> olurdu (IRC &sect;&sect;871(a) ve 1441). Aradaki fark, do\u011fru belgelendirmenin parasal kar\u015f\u0131l\u0131\u011f\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sermaye_kazanclari_emekli_maasi_ve_ucret\"><\/span>Sermaye kazan\u00e7lar\u0131, emekli maa\u015f\u0131 ve \u00fccret<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Sermaye kazan\u00e7lar\u0131 (Madde 13).<\/strong> Gayrimenkulden do\u011fan kazan\u00e7lar gayrimenkul\u00fcn bulundu\u011fu \u00fclkede vergilendirilebilir. Bir i\u015f yeri veya sabit yere ait menkul mallardan do\u011fan kazan\u00e7lar, o i\u015f yerinin bulundu\u011fu \u00fclkede vergilendirilebilir. Uluslararas\u0131 trafikte i\u015fletilen gemi, u\u00e7ak ve konteynerlerden do\u011fan kazan\u00e7lar kural olarak yaln\u0131zca sat\u0131c\u0131n\u0131n mukim oldu\u011fu \u00fclkede vergilendirilir. Di\u011fer kazan\u00e7lar da kural olarak yaln\u0131zca sat\u0131c\u0131n\u0131n mukim oldu\u011fu \u00fclkede vergilendirilir. Tek istisna: bir \u00fclkenin mukimi \u015firketin \u00e7\u0131kard\u0131\u011f\u0131 <em>borsada i\u015flem g\u00f6rmeyen<\/em> hisse veya tahvillerin, o \u00fclkenin bir mukimine, edinimden itibaren <strong>bir y\u0131ldan k\u0131sa<\/strong> s\u00fcrede sat\u0131lmas\u0131 halinde o \u00fclke vergileme hakk\u0131na sahip olabilir.<\/p>\n<p><strong>Emekli maa\u015flar\u0131 (Madde 18).<\/strong> Ge\u00e7mi\u015f \u00e7al\u0131\u015fma kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denen \u00f6zel emekli maa\u015flar\u0131 kural olarak yaln\u0131zca <strong>mukim olunan \u00fclkede<\/strong> vergilendirilir. Kamu hizmeti emeklilikleri ve sosyal g\u00fcvenlik nitelikli \u00f6demeler i\u00e7in \u00f6zel kurallar vard\u0131r. \u00d6rne\u011fin T\u00fcrkiye&#8217;de mukim bir ki\u015finin ABD&#8217;deki ge\u00e7mi\u015f i\u015finden ald\u0131\u011f\u0131 \u00f6zel emekli maa\u015f\u0131nda vergileme hakk\u0131 T\u00fcrkiye&#8217;ye ge\u00e7ebilir &#8212; a\u015fa\u011f\u0131daki saving clause kayd\u0131yla birlikte de\u011ferlendirilmek \u00fczere.<\/p>\n<p><strong>\u00dccret geliri (Madde 15).<\/strong> \u00dccretler kural olarak \u00e7al\u0131\u015fan\u0131n mukim oldu\u011fu \u00fclkede vergilendirilir. \u0130\u015f fiilen di\u011fer \u00fclkede yap\u0131l\u0131yorsa o \u00fclke de vergileme hakk\u0131 kazan\u0131r. Ancak <strong>\u00fc\u00e7 \u015fart\u0131n birlikte<\/strong> ger\u00e7ekle\u015fmesi halinde vergileme yaln\u0131zca mukim olunan \u00fclkede kal\u0131r:<\/p>\n<ul>\n<li>\u00c7al\u0131\u015fan, herhangi bir kesintisiz 12 ayl\u0131k d\u00f6nemde di\u011fer \u00fclkede <strong>183 g\u00fcn\u00fc a\u015fmayan<\/strong> bir s\u00fcre bulunmu\u015fsa;<\/li>\n<li>\u00dccret, di\u011fer \u00fclkenin mukimi <em>olmayan<\/em> bir i\u015fveren taraf\u0131ndan veya ad\u0131na \u00f6deniyorsa; ve<\/li>\n<li>\u00dccret, i\u015fverenin di\u011fer \u00fclkedeki bir i\u015f yeri veya sabit yeri taraf\u0131ndan \u00fcstlenilmiyorsa.<\/li>\n<\/ul>\n<p>Uzaktan \u00e7al\u0131\u015fan T\u00fcrk personelin ABD&#8217;deki \u015firket i\u00e7in \u00e7al\u0131\u015fmas\u0131 senaryosunda bu \u00fc\u00e7 \u015fart tek tek kontrol edilmelidir; ikisinin sa\u011flanmas\u0131 yetmez.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Iki_ulkede_birden_mukimseniz_tie-breaker_kurali\"><\/span>\u0130ki \u00fclkede birden mukimseniz: tie-breaker kural\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0130\u00e7 mevzuat a\u00e7\u0131s\u0131ndan hem ABD hem T\u00fcrkiye sizi mukim sayabilir. Anla\u015fman\u0131n <strong>4. maddesi<\/strong> bu durumu s\u0131rayla uygulanan bir testler zinciriyle \u00e7\u00f6zer:<\/p>\n<ol>\n<li>Daimi olarak kal\u0131nabilen ev<\/li>\n<li>Hayati menfaatlerin merkezi<\/li>\n<li>Mutat oturma yeri<\/li>\n<li>Vatanda\u015fl\u0131k<\/li>\n<li>Bu testler sonu\u00e7 vermezse, iki \u00fclkenin yetkili makamlar\u0131n\u0131n kar\u015f\u0131l\u0131kl\u0131 anla\u015fmas\u0131<\/li>\n<\/ol>\n<p>\u015eirketlerde kural olarak <strong>kurulu\u015f yeri<\/strong> belirleyicidir; di\u011fer \u00e7ifte mukim durumlar\u0131nda yetkili makam anla\u015fmas\u0131 gerekebilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Anlasmanin_sizi_korumadigi_hal_saving_clause\"><\/span>Anla\u015fman\u0131n sizi korumad\u0131\u011f\u0131 hal: saving clause<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En s\u0131k yanl\u0131\u015f anla\u015f\u0131lan nokta budur. Anla\u015fmada bir <strong>saving clause<\/strong> (sakl\u0131 tutma h\u00fckm\u00fc) vard\u0131r: ABD, belirli istisnalar sakl\u0131 kalmak \u00fczere, <strong>kendi vatanda\u015flar\u0131n\u0131 ve mukimlerini anla\u015fma hi\u00e7 yokmu\u015f gibi vergilendirebilir<\/strong>.<\/p>\n<p>Pratik sonucu \u015fu: ABD vatanda\u015f\u0131ysan\u0131z veya ye\u015fil kart sahibiyseniz, T\u00fcrkiye&#8217;de ya\u015f\u0131yor olman\u0131z ABD beyan ve vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz\u00fc ortadan kald\u0131rmaz. Anla\u015fman\u0131n size sa\u011flad\u0131\u011f\u0131 korumalar\u0131n \u00e7o\u011fu bu h\u00fck\u00fcmle s\u0131n\u0131rlan\u0131r; geriye kalan as\u0131l mekanizma <strong>yabanc\u0131 vergi kredisi<\/strong> ve varsa yurt d\u0131\u015f\u0131 kazan\u00e7 istisnas\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Anlasma_indirimini_nasil_talep_edersiniz\"><\/span>Anla\u015fma indirimini nas\u0131l talep edersiniz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Anla\u015fma oranlar\u0131 otomatik uygulanmaz. T\u00fcrkiye&#8217;de mukim ve ABD kaynakl\u0131 gelirin ger\u00e7ek lehtar\u0131 olan bir ki\u015fi, indirimli stopaj\u0131 <strong>\u00f6demeyi yapana (withholding agent)<\/strong> belge vererek talep eder:<\/p>\n<ul>\n<li><strong>Form W-8BEN<\/strong> &#8212; ger\u00e7ek ki\u015filer i\u00e7in<\/li>\n<li><strong>Form W-8BEN-E<\/strong> &#8212; t\u00fczel ki\u015filer i\u00e7in<\/li>\n<\/ul>\n<p>\u00d6demeyi yapan taraf, belgenin g\u00fcvenilmez veya yanl\u0131\u015f oldu\u011funu bilmedi\u011fi ya da bilmesi gerekmedi\u011fi s\u00fcrece ge\u00e7erli bir belgeye dayanabilir. Belge verilmezse \u00f6demeyi yapan %30 stopaj\u0131 uygulamak zorundad\u0131r ve fazla kesilen tutar\u0131 geri almak, beyanname yoluyla ve aylar sonra m\u00fcmk\u00fcn olur.<\/p>\n<p>Beyannamede anla\u015fmaya dayal\u0131 bir pozisyon al\u0131yorsan\u0131z ayr\u0131ca <strong>Form 8833<\/strong> (Treaty-Based Return Position Disclosure, IRC &sect;6114) gerekebilir. Ancak temett\u00fc, faiz, kira ve royalti gibi <em>fiilen ba\u011flant\u0131l\u0131 olmayan<\/em> gelirlerde indirimli stopaj talepleri ile belirli hizmet, emeklilik, an\u00fcite ve sosyal g\u00fcvenlik taleplerinde bu bildirim \u00e7o\u011fu zaman aranmaz.<\/p>\n<p>T\u00fczel ki\u015filerde ek bir katman daha var: <strong>limitation on benefits<\/strong> h\u00fck\u00fcmleri, anla\u015fma al\u0131\u015fveri\u015fi (treaty shopping) ve matrah a\u015f\u0131nd\u0131rma durumlar\u0131nda anla\u015fma faydalar\u0131n\u0131 reddedebilir. T\u00fcrkiye&#8217;de kurulmu\u015f bir \u015firketin ABD&#8217;den ald\u0131\u011f\u0131 \u00f6demede anla\u015fma oran\u0131n\u0131 kullanabilmesi, bu testleri de ge\u00e7mesine ba\u011fl\u0131d\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Turkiye_ile_ABD_arasinda_cifte_vergilendirme_anlasmasi_var_mi\"><\/span>T\u00fcrkiye ile ABD aras\u0131nda \u00e7ifte vergilendirme anla\u015fmas\u0131 var m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Evet. Anla\u015fma ve protokol\u00fc 28 Mart 1996&#8217;da imzaland\u0131, 19 Aral\u0131k 1997&#8217;de y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kaynakta stopaj a\u00e7\u0131s\u0131ndan genel olarak 1 Ocak 1998 ve sonras\u0131nda \u00f6denen veya hesaba ge\u00e7irilen tutarlar i\u00e7in uygulanmaya ba\u015flad\u0131.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"ABD_vatandasiyim_ama_Turkiyede_yasiyorum_Anlasma_beni_ABD_vergisinden_kurtarir_mi\"><\/span>ABD vatanda\u015f\u0131y\u0131m ama T\u00fcrkiye&#8217;de ya\u015f\u0131yorum. Anla\u015fma beni ABD vergisinden kurtar\u0131r m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. Anla\u015fmadaki saving clause nedeniyle ABD, belirli istisnalar d\u0131\u015f\u0131nda kendi vatanda\u015flar\u0131n\u0131 ve mukimlerini anla\u015fma yokmu\u015f gibi vergilendirebilir. Beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcz devam eder; \u00e7ifte vergilendirme esas olarak yabanc\u0131 vergi kredisiyle \u00f6nlenir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"ABDdeki_sirketimden_Turkiyeye_temettu_dagitirsam_stopaj_kac_olur\"><\/span>ABD&#8217;deki \u015firketimden T\u00fcrkiye&#8217;ye temett\u00fc da\u011f\u0131t\u0131rsam stopaj ka\u00e7 olur<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Anla\u015fma kapsam\u0131nda \u00fcst s\u0131n\u0131r, ger\u00e7ek lehtar\u0131n \u00f6demeyi yapan \u015firketin oy hakk\u0131n\u0131n en az %10&#8217;una sahip bir T\u00fcrk \u015firketi olmas\u0131 halinde %15, di\u011fer hallerde %20&#8217;dir. Anla\u015fma uygulanmazsa oran %30&#8217;dur. \u0130ndirimli oran i\u00e7in \u00f6demeyi yapana Form W-8BEN veya W-8BEN-E verilmesi gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anlasma_oranini_kullanmak_icin_ne_yapmam_gerekiyor\"><\/span>Anla\u015fma oran\u0131n\u0131 kullanmak i\u00e7in ne yapmam gerekiyor<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130ndirim otomatik de\u011fildir. Ger\u00e7ek ki\u015fiyseniz Form W-8BEN&#8217;i, \u015firketseniz Form W-8BEN-E&#8217;yi \u00f6demeyi yapan tarafa \u00f6demeden <em>\u00f6nce<\/em> vermeniz gerekir. Beyannamede anla\u015fmaya dayal\u0131 pozisyon al\u0131yorsan\u0131z ayr\u0131ca Form 8833 gerekebilir; bir\u00e7ok indirimli stopaj talebinde bu bildirim aranmaz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Anla\u015fma, iki \u00fclkede de m\u00fckellef olan bir ki\u015fi ya da \u015firket i\u00e7in tek ba\u015f\u0131na bir \u00e7\u00f6z\u00fcm de\u011fil, bir \u00e7er\u00e7evedir. Sonucu belirleyen \u00fc\u00e7 \u015fey var: mukimlik durumunuzun do\u011fru tespiti, gelirin anla\u015fmadaki hangi maddeye girdi\u011fi ve belgelendirmenin zaman\u0131nda yap\u0131lmas\u0131. \u00dc\u00e7\u00fcnden biri eksikse anla\u015fma k\u00e2\u011f\u0131t \u00fczerinde kal\u0131r.<\/p>\n<p>Manay CPA olarak T\u00fcrkiye ve ABD aras\u0131nda gelir elde eden ki\u015fi ve \u015firketler i\u00e7in mukimlik analizini, W-8 belgelendirmesini, yabanc\u0131 vergi kredisi hesab\u0131n\u0131 ve gerekti\u011finde Form 8833 bildirimini y\u00fcr\u00fct\u00fcyoruz. Durumunuzu de\u011ferlendirmek i\u00e7in <a href=\"\/contact-us\/\">bize yaz\u0131n<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1996&#8217;da imzalanan T\u00fcrkiye&#8211;ABD anla\u015fmas\u0131: temett\u00fc, faiz ve royaltide indirimli stopaj oranlar\u0131, mukimlik tie-breaker kural\u0131, saving clause ve W-8BEN ile talep s\u00fcreci.<\/p>\n","protected":false},"author":2,"featured_media":69279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"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=69278"}],"version-history":[{"count":6,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69278\/revisions"}],"predecessor-version":[{"id":83497,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69278\/revisions\/83497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69279"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}