\n<\/p>\n
Aralar\u0131nda Birle\u015fik Krall\u0131k, ABD, Kanada, Avustralya, Almanya, Japonya, Singapur ve G\u00fcney Afrika’n\u0131n bulundu\u011fu 48 \u00fclke ve yetki b\u00f6lgesi, Ekonomik Kalk\u0131nma ve \u0130\u015fbirli\u011fi \u00d6rg\u00fct\u00fcn\u00fcn (OECD) kripto varl\u0131klarla ilgili raporlama ve bilgi al\u0131\u015fveri\u015fi i\u00e7in k\u00fcresel vergi \u015feffafl\u0131\u011f\u0131 \u00e7er\u00e7evesini 2027 itibar\u0131yla uygulamay\u0131 ama\u00e7lad\u0131\u011f\u0131n\u0131 duyurdu.<\/p>\n
\u00dclkelerin ilgili kamu kurulu\u015flar\u0131ndan yap\u0131lan ortak a\u00e7\u0131klamada, kripto varl\u0131k piyasas\u0131n\u0131n h\u0131zl\u0131 geli\u015fimine ve b\u00fcy\u00fcmesine ayak uydurmak ve k\u00fcresel vergi \u015feffafl\u0131\u011f\u0131ndaki kazan\u0131mlar\u0131 korumak i\u00e7in, OECD taraf\u0131ndan geli\u015ftirilen yeni uluslararas\u0131 standart olan Kripto Varl\u0131k Raporlama \u00c7er\u00e7evesi’nin (CARF) memnuniyetle kar\u015f\u0131land\u0131\u011f\u0131 belirtildi.<\/p>\n
CARF’in yayg\u0131n, tutarl\u0131 ve zaman\u0131nda uygulanmas\u0131n\u0131n vergiye uyumun sa\u011flanmas\u0131n\u0131 ve \u00fclkelerin vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 engelleme kabiliyetlerini daha da geli\u015ftirece\u011fi kaydedilen a\u00e7\u0131klamada, CARF’in 2027’ye kadar uygulamaya konulmas\u0131 i\u00e7in gerekli hukuki ve koordineli \u00e7al\u0131\u015fmalar\u0131n yap\u0131laca\u011f\u0131 ifade edildi.<\/p>\n
A\u00e7\u0131klamada, “Ortak raporlama standard\u0131n\u0131 imzalayan otoriteler olarak bizler, s\u00f6z konusu zaman \u00e7izelgesine uygun olarak ve uygulanabilir ulusal yasama prosed\u00fcrlerine tabi olacak \u015fekilde, bu standartlar\u0131 uygulayaca\u011f\u0131z.” ifadesine yer verildi.<\/p>\n
OECD Genel Sekreteri Mathias Cormann, karara ili\u015fkin yapt\u0131\u011f\u0131 a\u00e7\u0131klamada, 48 \u00fclke ve yetki b\u00f6lgesinin 2027’ye kadar kripto varl\u0131klarla ilgili raporlama ve bilgi al\u0131\u015fveri\u015fi i\u00e7in OECD’nin k\u00fcresel vergi \u015feffafl\u0131\u011f\u0131 \u00e7er\u00e7evesini uygulama niyetinde oldu\u011funu duyurmas\u0131n\u0131 memnuniyetle kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 dile getirdi.<\/p>\n
Bug\u00fcnk\u00fc karar\u0131n ileriye d\u00f6n\u00fck at\u0131lm\u0131\u015f \u00f6nemli bir ad\u0131m oldu\u011funu belirten Cormann, “Ayr\u0131ca bu ad\u0131m, daha fazla \u015feffafl\u0131k ve bilgi al\u0131\u015fveri\u015fi yoluyla vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadeleye y\u00f6nelik yayg\u0131n ve koordineli yakla\u015f\u0131m i\u00e7in bir ba\u015fka \u00f6nemli kilometre ta\u015f\u0131na i\u015faret ediyor. Kripto varl\u0131klar\u0131n raporlanmas\u0131na ili\u015fkin OECD standard\u0131 kapsam\u0131nda toplanan bilgilerin uluslararas\u0131 de\u011fi\u015fimini ger\u00e7e\u011fe d\u00f6n\u00fc\u015ft\u00fcrmek \u00fczere h\u0131zl\u0131 bir \u015fekilde harekete ge\u00e7ilmesi i\u00e7in g\u00f6sterilen kapsaml\u0131 deste\u011fi memnuniyetle kar\u015f\u0131l\u0131yoruz. Uluslararas\u0131 toplum, vergi \u015feffafl\u0131\u011f\u0131 mimarisinin ileriye d\u00f6n\u00fck olarak g\u00fcncel ve etkili kalmas\u0131n\u0131 sa\u011flamak i\u00e7in OECD ve Vergi Ama\u00e7l\u0131 \u015eeffafl\u0131k ve Bilgi De\u011fi\u015fimi K\u00fcresel Forumu’na g\u00fcvenebilir.” de\u011ferlendirmesinde bulundu.<\/p>\n
S\u00f6z konusu 48 \u00fclke ve yetki b\u00f6lgesi \u015f\u00f6yle s\u0131ralan\u0131yor: Ermenistan, Avustralya, Avusturya, Barbados, Bel\u00e7ika, Belize, Brezilya, Bulgaristan, Kanada, \u015eili, H\u0131rvatistan, G\u00fcney K\u0131br\u0131s Rum Y\u00f6netimi, \u00c7ek Cumhuriyeti, Danimarka, Estonya, Finlandiya, Fransa, Almanya, Yunanistan, Macaristan, \u0130zlanda, \u0130rlanda, \u0130talya, Japonya, G\u00fcney Kore, Lihten\u015ftayn, Litvanya, L\u00fcksemburg, Malta, Meksika, Hollanda, Norve\u00e7, Portekiz, Romanya, Singapur, Slovakya, Slovenya, G\u00fcney Afrika, \u0130spanya, \u0130sve\u00e7, \u0130svi\u00e7re, Birle\u015fik Krall\u0131k ve ABD, Kraliyet H\u00fck\u00fcmranl\u0131klar\u0131 Guernsey ve Jersey Yetki B\u00f6lgeleri ile Man Adas\u0131 ve Birle\u015fik Krall\u0131k Deniza\u015f\u0131r\u0131 Topraklar\u0131 Cayman Adalar\u0131 ve Cebelitar\u0131k.<\/p>\n