Uluslararası vergi hukunda gerçek lehdar kavramı

Gerçek lehdar kavramı uluslararası vergi hukukunda genel olarak kabul görmesine ve hemen hemen tüm çifte vergilendirmeyi önleme anlaşmalarında kullanılmasına rağmen, terimin hukuki niteliğinin ne olduğu konusunda görüş birliği oluşmamıştır. OECD Model ve Birleşmiş Milletler Model Vergi Anlaşmaları 10, 11 ve 12. madde hü- kümleri çerçevesinde “gerçek lehdar” müessesesi, çifte vergilendirme anlaşmaların- da yer alan faiz, temettü ve gayri maddi haklarından doğan kazançlara ilişkin olarak geliştirilmiş bir güvenlik mekanizmasıdır. Kural olarak sözü edilen kazançlara ilişkin vergilendirme yetkisi, ödemenin yapıldığı kişinin mukim olduğu ülkeye aittir. Ancak, bu kazançlardan bazıları için gelirin doğduğu kaynak ülke de üst sınırı belli olmak üze- re vergilendirme yetkisini kullanabilmektedir. Bununla birlikte, bu üst sınırlama, ilgili ödemelerin yapıldığı diğer anlaşma devleti mukiminin ilgili gelirin gerçek lehdarı ol- duğu durumlarda geçerlidir. Bu bağlamda, milli mahkemeler anahtar terim olan ger- çek lehdar kavramını farklı şekillerde yorumlamışlardır. Gerçek lehdar müessesesinin hukuki niteliğinin farklı yorumlanması, ilgili kazancın çifte vergilendirmesine veya hiç vergilendirilmemesine yol açmaktadır. Dolayısıyla, bu durum uluslararası sermaye ha- reketlerini engellemekte ve devletlerin bütçelerini finansal yönden negatif etkilemek- tedir. Bu makalede, ilk olarak gerçek lehdar kavramının tarihi gelişimi ve son zamanlarda uluslararası vergi hukuku mevzuatındaki gelişimi ele alınacaktır. Müessesenin daha iyi anlaşılması amacıyla önde gelen mahkeme kararları ve doktrindeki tartışmalar in- celenecektir. Sonrasında, OECD Komisyonunun 2011 ve 2012 yıllarında gerçek lehdar kavramı üzerine çıkardığı tasarılar ayrıntılı olarak tetkik edilecektir. Ardından, gerçek lehdar teriminin Türkiye’deki uygulamasına özetle değinilecektir. Son olarak ise gerçek lehdar kavramının yorumlanması hakkında düşüncelerimiz sunulacaktır.

The concept of beneficial ownership in international tax law

Despite the fact that the concept of beneficial ownership is widely accepted in international tax law and is applied almost all double taxation conventions, there is no consensus regarding the legal nature of it. Beneficial ownership included in OECD Model and UN Model Tax Conventions Articles 10, 11 and 12, is an improved security provision relating to income arising from interest, dividends and royalties in double tax conventions. In principle, those income arising a contracting state and paid to a resident of the other contracting state may be taxed that other state. Income arising from interest and dividends, however, may also be taxed in the contracting state in which it arises. In this regard, as a key term, beneficial ownership has been inter- preted by national courts distinctively. It may give rise to double taxation and double non-taxation. It, hence, may hinder international capital movements and in some in- stances affect negatively the budget of national fiscal institutions. In this Article, first of all, the notion of beneficial owner will be mentioned in the light of the historical background and the recent developments of the term in interna- tional tax law. Subsequently, it will demonstrate leading interpretations on the mean- ing of beneficial ownership by reference to critical cases and doctrine in order to shed on light the issue. After that, OECD Discussion Draft 2011 and the OECD Revised Pro- posals 2012 relating the concept of beneficial ownership will be examined critically. Afterwards, the application of beneficial ownership in Turkey will be analysed briefly. Finally, it will make suggestions concerning the concept of beneficial ownership.

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