Sobiad Atıf Dizini

Citation Number 2

Downloands 22

Article Detail

Citation Owners

SERBEST MESLEK KAZANÇ İSTİSNASI UYGULAMASINDA YETKİ KARMAŞASI

2018

Journal:

Vergi Raporu Dergisi

Author:

Abstract:

Vergi idaresi, serbest meslek kazancı istisnasından yararlanılabilmesi için çalışmaların eser niteliğinde olduğunun Telif Hakları Genel Müdürlüğünden alınan bir yazı veya belge ile belgelendirilmesini talep etmektedir. Bu çalışmamızda serbest meslek kazancı istisnası uygulaması ile ilgili olarak, Telif Hakları Genel Müdürlüğüne kayıt ve tescili zorunlu olmayan 5846 sayılı Fikir ve Sanat Eserleri Hakkındaki Kanun hükümlerine göre eser niteliğindeki bir çalışmadan elde edilen hasılata istisna uygulanabilmesi için bu durumun Telif Hakları Genel Müdürlüğünden alınan bir yazı veya belge ile belgelendirilmenin istisna uygulanmasının bir şartı olup olamayacağı ortaya konulmaya çalışılmıştır

Keywords:

Citation Owners

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Vergi Raporu Dergisi

Field : Sosyal, Beşeri ve İdari Bilimler

Journal Type : Ulusal

Metrics

Article : 467

Cite : 21

Details

Abstract
Listen the Abstract

Author : --

Journal :

Issue

Year

Type

Citation Count

View PDF

Relevant Articles
Article Who Cited This Publication

Relevant Articles	Author	#

Article	Author	#

User Guide

Menu

Mendeley

Endnote

SERBEST MESLEK KAZANÇ İSTİSNASI UYGULAMASINDA YETKİ KARMAŞASI

2018

Journal:

Vergi Raporu Dergisi

Author:

Abstract:

Keywords:

Citation Owners

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Vergi Raporu Dergisi

Metrics

User Guide

Menu

Mendeley

Endnote

SERBEST MESLEK KAZANÇ İSTİSNASI UYGULAMASINDA YETKİ KARMAŞASI

2018

Journal:

Vergi Raporu Dergisi

Author:

Abstract:

Keywords:

Citation Owners

Attention! To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus AccessIf you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Vergi Raporu Dergisi

Metrics

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.