{"id":4084,"date":"2018-07-29T17:24:37","date_gmt":"2018-07-29T14:24:37","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=4084"},"modified":"2018-07-30T21:27:19","modified_gmt":"2018-07-30T18:27:19","slug":"taxation-of-payments-to-the-member-of-the-board-of-directors-of-joint-stock-company","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/taxation-of-payments-to-the-member-of-the-board-of-directors-of-joint-stock-company","title":{"rendered":"Anonim \u015eirket Y\u00f6netim Kurulu \u00dcyelerine Yap\u0131lan \u00d6demelerin Vergilendirilmesi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nAnonim \u015eirket Y\u00f6netim Kurulu \u00dcyelerine Yap\u0131lan \u00d6demelerin Vergilendirilmesi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nU\u011fur Yi\u011fit<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n619-630<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.127<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Anonim \u015firketler taraf\u0131ndan y\u00f6netim kurulu ba\u015fkan ve \u00fcyelerine bu s\u0131fatlar\u0131 nedeniyle de\u011fi\u015fik adlarla \u00f6deme yap\u0131labilir. Bir \u015firketin y\u00f6netim kurulu \u00fcyesi olan ki\u015fi ayn\u0131 zamanda bu \u015firketin orta\u011f\u0131 da olabilir. \u015eirket orta\u011f\u0131 olmas\u0131 nedeniyle kendisine kar pay\u0131 \u00f6denebilir. \u015eirket y\u00f6netim kurulu \u00fcyesi ve \u015firket orta\u011f\u0131 olan ki\u015finin ayr\u0131ca \u015firkette hizmet s\u00f6zle\u015fmesine dayal\u0131 olarak genel m\u00fcd\u00fcr, genel m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 gibi bir s\u0131fatla \u00e7al\u0131\u015fmas\u0131 ve bu hizmeti kar\u015f\u0131l\u0131\u011f\u0131nda kendisine \u00fccret \u00f6denmesi de m\u00fcmk\u00fcnd\u00fcr. Bu durumda ilgili ki\u015fiye \u00fc\u00e7 ayr\u0131 s\u0131fat\u0131 (y\u00f6netim kurulu \u00fcyesi\/\u015firket orta\u011f\u0131\/\u015firket \u00e7al\u0131\u015fan\u0131) nedeniyle \u00f6deme yap\u0131labilir. Bu \u00e7al\u0131\u015fman\u0131n konusunu bir ger\u00e7ek ki\u015fi y\u00f6netim kurulu ba\u015fkan ve \u00fcyesine bu s\u0131fat\u0131n\u0131n yan\u0131 s\u0131ra ayn\u0131 zamanda \u015firket orta\u011f\u0131 ve \u015firket \u00e7al\u0131\u015fan\u0131 olmas\u0131 durumunda yap\u0131lacak \u00f6demeler ve bunlar\u0131n vergilendirilmesi te\u015fkil etmektedir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nY\u00f6netim Kurulu \u00dcyesi, \u015eirket Orta\u011f\u0131, \u0130\u015f\u00e7i, \u00dccret, K\u00e2r Pay\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nH27, H29, K34<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Anonim \u015eirket Y\u00f6netim Kurulu \u00dcyelerine Yap\u0131lan \u00d6demelerin Vergilendirilmesi Yazar(lar): U\u011fur Yi\u011fit Cilt: 9 Say\u0131: 3 Y\u0131l: 2018 Sayfa: 619-630 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2018.127 \u00d6z Anonim \u015firketler taraf\u0131ndan y\u00f6netim kurulu ba\u015fkan ve \u00fcyelerine bu s\u0131fatlar\u0131 nedeniyle de\u011fi\u015fik adlarla \u00f6deme yap\u0131labilir. Bir \u015firketin y\u00f6netim kurulu \u00fcyesi […]<\/p>\n

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