Turkiye Cumhuriyeti Vatandaslarinin Yabanci Ulkelerdeki Yatirimlarina Uygulanan Transfer Mevzuati

In: Business and Management

Submitted By laurelinduilwen
Words 2634
Pages 11
Amerika Birlesik Devletleri
Türkiye Cumhuriyeti ve Amerika Birleşik Devletleri Arasında 03.12.1985 tarihinde imzalanan ve 18.05.1990 tarihinde yururluge konan Yatırımların Karşılıklı Teşviki ve Korunmasına Dair Antlaşmanin 4. maddesi uyarinca:
1. Taraflardan herbiri, yatırımlarla ilgili bütün transferlerin kendi ülkesinden içeri ve dışan serbestçe ve gecikmeksizin gerçekleştirilmesine müsaade edecektir. Bu transferler :
(a) ha¬sılatı;
(b) Madde III çerçevesinde tazminatı;
(c) bir yatırımın anlaşmazlığından doğan öde¬meleri;
(d) kredi anlaşmalarından doğan anapara ve faiz: ödemelerini ve
(e) yatırımın bütününün veya bir kısmının satışı veya tasfiyesinden elde edilenleri ihtiva eder.
2. Transferler, transferin yapılacağı para birimi/birimleri üzerinden transfer tarihin¬deki spot muamelelere uygulanan cari kur hesabıyla serbestçe dövize çevrilebilir para ile yapı¬lacaktır.
3. Yukarıdaki 1. ve 2. paragraflardaki hükümlere rağmen, taraflardan her biri,
(a) bu madde uyarınca izin verilen transferlerin, ilgili tarafça gecikmeksizin tamamlanmak ve l ve 2'nci paragraflardaki hakların özüne halel getirmemek kaydı ile, nasıl yapılacağına ilişkin usulleri öngören,
(b) döviz transferlerinin rapor edilmesini gerektiren, (c) temettü veya diğer trans¬ferlerde uygulanan, stopaj gibi gelir vergisi ihdas eden kanun ve kararnameleri muhafaza ede¬bilirler. Ayrıca, taraflardan herbiri, kanunlarını eşitlikle, ayrım gözetmeksizin ve iyi niyetle uygulamak suretiyle, yatırımların alacaklılarının haklarının korunmasını veya mahkeme ka¬rarlarının yerine getirilmesini sağlar.
Paragraf 1'deki "gecikmeksizin" sözcüğünden anlaşılan, transfer-; lerin, normal ticari işlem kuralları çerçevesi içinde mümkün olduğu kadar çabuk tamamlan¬ması ve hiç bir şekilde başvuru tarihinden itibaren iki aydan fazla gecikmemesidir.
Almanya
Türkiye Cumhuriyeti ve Federal Almanya Cumhuriyeti arasinda…...

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