{"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":"Ta\u015f\u0131nmaz Sat\u0131\u015f \u0130stisnas\u0131nda \u0130htilafl\u0131 Hususlar &#8211; Muharrem \u00d6ZDEM\u0130R, 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\/08\/yayinlarimiz\/makale\/tasinmaz-satis-istisnasinda-ihtilafli-hususlar-muharrem-ozdemir-ymm\/\">Ta\u015f\u0131nmaz Sat\u0131\u015f \u0130stisnas\u0131nda \u0130htilafl\u0131 Hususlar &#8211; Muharrem \u00d6ZDEM\u0130R, 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\/08\/yayinlarimiz\/makale\/tasinmaz-satis-istisnasinda-ihtilafli-hususlar-muharrem-ozdemir-ymm\/embed\/\" width=\"600\" height=\"338\" title=\"&#8220;Ta\u015f\u0131nmaz Sat\u0131\u015f \u0130stisnas\u0131nda \u0130htilafl\u0131 Hususlar &#8211; Muharrem \u00d6ZDEM\u0130R, YMM&#8221; &#8212; Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe>","description":"Ta\u015f\u0131nmaz Sat\u0131\u015f \u0130stisnas\u0131 Muharrem \u00d6ZDEM\u0130R Yeminli Mali M\u00fc\u015favir m.ozdemir@vdd.com.tr I- G\u0130R\u0130\u015e: Kurumlar Vergisi Kanunu&#8216;nun 5&#8217;inci maddesinin 1&#8217;inci f\u0131kras\u0131n\u0131n (e) bendinin gerek\u00e7esinde; s\u00f6z konusu istisnan\u0131n amac\u0131n\u0131n; kurumlar\u0131n ba\u011fl\u0131 de\u011ferlerinin ekonomik faaliyetlerde daha etkin bir \u015fekilde kullan\u0131lmas\u0131na olanak sa\u011flanmas\u0131 ve kurumlar\u0131n mali b\u00fcnyelerinin g\u00fc\u00e7lendirilmesi oldu\u011fu ifade edilmi\u015ftir. Kurumlar Vergisi Kanunu&#8217;nun 5&#8217;inci maddesinin 1&#8217;inci f\u0131kras\u0131n\u0131n (e) bendi ile&hellip;"}