{"version":"1.0","provider_name":"Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k","provider_url":"https:\/\/www.bastasdanismanlik.com.tr","author_name":"Selin Kepceler","author_url":"https:\/\/www.bastasdanismanlik.com.tr\/author\/selin-kepceler\/","title":"\u00dclkemizdeki Yabanc\u0131 \u00d6\u011fretim \u00dcyelerine \u0130li\u015fkin \u00c7ifte Vergilendirme \u00d6nlemleri \u0130le Vergi Muafiyetleri &#8211; Ali \u00c7AKMAK\u00c7I, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\"><a href=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/ulkemizdeki-yabanci-ogretim-uyelerine-iliskin-cifte-vergilendirme-onlemleri-ile-vergi-muafiyetleri-ali-cakmakci-ymm\/\">\u00dclkemizdeki Yabanc\u0131 \u00d6\u011fretim \u00dcyelerine \u0130li\u015fkin \u00c7ifte Vergilendirme \u00d6nlemleri \u0130le Vergi Muafiyetleri &#8211; Ali \u00c7AKMAK\u00c7I, YMM<\/a><\/blockquote>\n<script type='text\/javascript'>\n<!--\/\/--><![CDATA[\/\/><!--\n\t\t\/*! This file is auto-generated *\/\n\t\t!function(d,l){\"use strict\";var e=!1,n=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var r,i,a,s=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),c=0;c<n.length;c++)n[c].style.display=\"none\";for(c=0;c<s.length;c++)if(r=s[c],e.source===r.contentWindow){if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(a=parseInt(t.value,10)))a=1e3;else if(~~a<200)a=200;r.height=a}if(\"link\"===t.message)if(i=l.createElement(\"a\"),a=l.createElement(\"a\"),i.href=r.getAttribute(\"src\"),a.href=t.value,o.test(a.protocol))if(a.host===i.host)if(l.activeElement===r)d.top.location.href=t.value}}},e)d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",t,!1),d.addEventListener(\"load\",t,!1);function t(){if(!n){n=!0;for(var e,t,r=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),i=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),a=l.querySelectorAll(\"iframe.wp-embedded-content\"),s=0;s<a.length;s++){if(!(e=a[s]).getAttribute(\"data-secret\"))t=Math.random().toString(36).substr(2,10),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t);if(r||i)(t=e.cloneNode(!0)).removeAttribute(\"security\"),e.parentNode.replaceChild(t,e)}}}}(window,document);\n\/\/--><!]]>\n<\/script><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/ulkemizdeki-yabanci-ogretim-uyelerine-iliskin-cifte-vergilendirme-onlemleri-ile-vergi-muafiyetleri-ali-cakmakci-ymm\/embed\/\" width=\"600\" height=\"338\" title=\"&#8220;\u00dclkemizdeki Yabanc\u0131 \u00d6\u011fretim \u00dcyelerine \u0130li\u015fkin \u00c7ifte Vergilendirme \u00d6nlemleri \u0130le Vergi Muafiyetleri &#8211; Ali \u00c7AKMAK\u00c7I, YMM&#8221; &#8212; Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe>","description":"\u00dclkemizdeki Yabanc\u0131 \u00d6\u011fretim \u00dcyelerine \u0130li\u015fkin \u00c7ifte Vergilendirme \u00d6nlemleri \u0130le Vergi Muafiyetleri Ali \u00c7AKMAKCI Yeminli Mali M\u00fc\u015favir Ba\u011f\u0131ms\u0131z Denet\u00e7i cakmakciali@taxauditingymm.com I-Yabanc\u0131 \u00d6\u011fretim \u00dcyelerinin Vergisel Durumu T\u00fcrk vergi hukuku bir ger\u00e7ek ki\u015finin gelirini tam veya dar m\u00fckellef olmak \u00fczere iki esasa dayal\u0131 olarak vergilendirme konusu yapmaktad\u0131r. Kanuna g\u00f6re ger\u00e7ek ki\u015filerin gelirleri gelir vergisine t\u00e2bidir. Gelir ise, bir&hellip;"}