VERGİ HUKUKU AÇISINDAN KÜRESELLEŞME VE ELEKTRONİK TİCARET

Yıl 1998, Cilt: 14 Sayı: 1, 415 – 452, 01.12.1998

Recai DÖNMEZ

Öz

Bilgi teknolojileri alanında yaşanan gelişmeler, alışkın olduğwnuz iş ve tiaıret kalıplannı değiştirmektooir. İnternet üz.erinden yüıütülen elektronik tiaıret, ulusal sınırlarla bağlı olmayan küresel bir ortamda gerçekleştirilmektedir. İnternet’in sözünü ettiğimiz küresel doğası, uluslararası vergilendirme alanında kabul edilmiş bulunan kaynak ilke.5i, vergilendirme yetkisi, ikametgah ve işyeri kavnırnlannın elektronik tiaıretin ışığında yeniden gözden geçirilmesini gerektirmektedir.

Anahtar Kelimeler

Küreselleşme, vergi hukuku, elektronik ticaret

Kaynakça

• AUERBACH John, "Microsoft Now Sccks Friendly Footing With Nation's Big Banks", Boston Globe, Jan. 2, 1996.
• CAYO Carol, "Straight Talk: Intemet, Tax & Interstatc Commerce", (http://www.itaa.org/P7.htm).
• CLINTON William J., Gore ALBERT, "Framework For Global Elcctronic Commerce'', (http://www.iitf.nist.gov/eleccomm/ecomm.htm).
• CZURDA Henrik, DÖRIG Adolf, "Confidence in the Net:Thc Security of Electronic Payments", PW Review, June 97 sayısından ayn bası.
• EKMEKÇİ Esra, Kurumlar Vergisinde Dar Yükümlülük, (Kazancı Hukuk Yayınlan, İstanbul), 1994.
• FRIEDEN Karl A., Michael E. PORTER, 'The Taxation of Cyber Spacc: State Tax lssues Related to the Intemet and Elcctronic Commerce", (http://www.caltax.org).
• KIM James, "Softwarc Fımıs Tap Growth Potential, USA Today, Oct. 30, 1995. KIZILOT Şükrü, Katma Değer Vergisi Kanunu ve Uygulaması, (Yaklaşım Yayınlan, Ankara), 1996.
• Mervyn KING, Tax Systems in The 21st Century, (Keynote Speech to the Jubilee Symposium of the Fiftieth Congress of the Intcmational Fiscal Association), Geneva, 5 September 1996.
• MiLLER Leslie, "Net Surfers Becoming More Mainstrcam, Survey Shows", USA Today, Aug. 14, 1996.
• MUSCOVITCH Zak, "Taxation of Internct Commerce", April 26, 1996 (http://www.lovotax.nl).
• NEGROPON1E Nicholas, Being Digital, (Vintage Books, New York:), 1995.
• OWENS Jeffrey, 'The Tax Man Corneth to Cyberspace," Harvard University Intemational Tax Program Syrnposiurn on Multijurisdictional Taxation of Electronic Cornrnerce, April 5, 1997.
• SUSSMAN Vic, "Gold Rush in Cyberspace", U.S. News and World Report, Nov. 13, 1995
• TUNCER Selahattin, Çifte Vergileme ve Milletlerarası Vergi Anlaş­maları, (Eskişehir İktisadi ve Ticari İlimler Akademisi Yayınlan no: 112/66, Ankara), 1974.
• The Electronic Cornrnerce Tax Study Group, Busines.s Perspectives on the Taxation of Global Electronic Commerce, (Prepared for OECD Business/ Govemrnent Round Table Discussion) Turku, Finland, Novernber 18, 1997.
• US Treasury Departrncnt, Offıce of Tax Policy Selected Tax Policy lmplications of Global Electronic Commerce, ı ıvcrnbcr 21, 1996. (http://www.ustrcas.gov)
• ———–"Disappearing Taxes: The Taps Run Dry", The Economist, 31st May.
• ———–"Drawing the Battle Lines", Wall Street Journal., Sep. 16, 1996
• ———–OECD Policy Brief on Electronic Commerce, no:1-1997 (http://www.oecd.org/publications/Pol_brief/970l_Pol.htrn)
• ———– Presidential Message, The White House, Oflice of the Press Secretary, July 1, 1997 (http://www.whitehouse.gov/WH/New/Cornrnerce/rnessagc.htrnl)
• ———– "Survey: The Internet", The Economist, July 1, 1995. ———– Tax and lnternet, Discussion Rcport of ATO (Australian Taxation Offıce) Electronic Commerce Project, August 1997.

Ayrıntılar

Kaynak Göster

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