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  Citation Number 1
 Views 40
 Downloands 29
YABANCI KİŞİ ve KURUMLAR TARAFINDAN İNTERNET ÜZERİNDEN VERİLEN HİZMETLERİN VERGİLENDİRİLEBİLMESİ İÇİN KATMA DEĞER VERGİSİ KANUNUNDA YAPILMASI GEREKEN DÜZENLEMELER
2017
Journal:  
Vergi Raporu Dergisi
Author:  
Abstract:

İnternetin hızla yaygınlaşması, elektronik ticareti, ticari işlemlerin yürütülmesinde yeni ve çok etkin bir araç haline getirmiştir. Bu çalışmamızda, her geçen gün önemi artan elektronik ticaretin özelliklede yabancı kişi ve kurumlar tarafından internet üzerinden verilen hizmetlerin vergilendirilmesinde yaşanan sorunlar ile katma değer vergisi kanununda yapılması gereken düzenlemeler ele alınmıştır.

Keywords:

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Vergi Raporu Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 467
Cite : 21
Vergi Raporu Dergisi