Publication: Gayrimaddi hakların vergilendirilmesi
Abstract
Gayrimaddi Haklar, Gelir Vergisi, Kurumlar Vergisi, Katma Değer Vergisi ÖZET GAYRİMADDİ HAKLARIN VERGİLENDİRİLMESİ Günümüzde, gayrimaddi hakların işletmeler açısından öneminin artmasıyla birlikte hukuksal anlamda korunmaları gerekliliği ortaya çıkmış ve tescile bağlanmak suretiyle de hukuki geçerlilik kazanmışlardır. Bunun yanında, ekonomik değerlerinin artması sonucu gayrimaddi haklardan elde edilen gelirler vergilendirmeye konu olmuştur. Bu çalışmada, gayrimaddi haklarla ilgili verilerek, gayrimaddi hakların, gelir vergisi, kurumlar vergisi, damga vergisi ile katma değer vergisi karşısındaki vergilendirilme esasları, tam ve dar mükellef kapsamında incelenmiştir. Çalışma kapsamında, finansal kiralama ve yatırım indirimi ilişkisi ele alınmış, şerefiye ve peştemallık kavramları anlatılmaya çalışılmıştır. Ayrıca gayrimaddi haklar ve transfer fiyatlandırması, gayrimaddi haklarda emsallere uygunluk ilkesi ayrı bir bölümde ele alınmıştır. Çalışma sonunda, gayrimaddi haklarla ilgili vergilendirmede ortaya çıkan sorunlara değinilmiş ve yapılması gerekli vergisel düzenlemeler ele alınmıştır. Intangible Assets, Income Tax, Corporate Income Tax, Value Added Tax.
TAXATION OF INTANGIBLE ASSETS Nowadays, with the increasing importance of the intangible assets for businesses, the necessity of their legal protection has upraised, and their legal validity is obtained by registration requirements. Furthermore, as a result of the increase in their economic value, the incomes derived from intangible assets have become a subject to taxation. In this study, general information about intangible assets is given and, taxation principles of intangible assets versus income taxes, corporation taxes, value added taxes and stamp taxes are investigated in terms of fully responsible and limited taxpayers. In the scope of the study, financial leasing and investment sale interaction is studied, while concepts of betterment and goodwill are intended to explain. In addition, intangible assets and transfer pricing and arm’s length principle of intangible assets are studied in a separate section. At the end of the study, drawbacks emerged during taxation of intangible assets are mentioned and necessary readjustments in the taxation regulations are discussed.
TAXATION OF INTANGIBLE ASSETS Nowadays, with the increasing importance of the intangible assets for businesses, the necessity of their legal protection has upraised, and their legal validity is obtained by registration requirements. Furthermore, as a result of the increase in their economic value, the incomes derived from intangible assets have become a subject to taxation. In this study, general information about intangible assets is given and, taxation principles of intangible assets versus income taxes, corporation taxes, value added taxes and stamp taxes are investigated in terms of fully responsible and limited taxpayers. In the scope of the study, financial leasing and investment sale interaction is studied, while concepts of betterment and goodwill are intended to explain. In addition, intangible assets and transfer pricing and arm’s length principle of intangible assets are studied in a separate section. At the end of the study, drawbacks emerged during taxation of intangible assets are mentioned and necessary readjustments in the taxation regulations are discussed.