Form 5472<\/a><\/strong>‘yi Form 1120 ile birlikte IRS’e sunman\u0131z gerekir.<\/p>\n\n\n\nBu form, ili\u015fkili \u015firketlerle yap\u0131lan i\u015flemlerin tutar\u0131n\u0131 ve niteli\u011fini bildirir. Formun eksik ya da ge\u00e7 verilmesi, tek ba\u015f\u0131na $25.000’dan ba\u015flayan<\/strong> bir cezaya yol a\u00e7ar.<\/p>\n\n\n\n<\/span>Transfer Fiyatland\u0131rmas\u0131 Raporu Ne Zaman Haz\u0131r Olmal\u0131?<\/span><\/h3>\n\n\n\nIRC \u00a76662(e)<\/strong>, transfer fiyatland\u0131rmas\u0131 d\u00fczeltmelerinde \u00f6nemli bir ceza \u00f6ng\u00f6r\u00fcr. Genellikle d\u00fczeltilen tutar\u0131n %20 ila %40’\u0131<\/strong> aras\u0131nda.<\/p>\n\n\n\nBu cezadan ka\u00e7\u0131nman\u0131n tek yolu, vergi beyannamesi verilirken elinizde haz\u0131r olan<\/strong> bir rapordur. Bu rapor \u015funlar\u0131 g\u00f6stermelidir:<\/p>\n\n\n\n\n- Hangi y\u00f6ntemi se\u00e7ti\u011finizi,<\/li>\n\n\n\n
- %4’l\u00fck marj\u0131 nas\u0131l belirledi\u011finizi,<\/li>\n\n\n\n
- Bunu destekleyen kar\u015f\u0131la\u015ft\u0131rmalar\u0131.<\/li>\n<\/ol>\n\n\n\n
B\u00f6yle bir rapor sonradan, denetim ba\u015flad\u0131ktan sonra haz\u0131rlan\u0131rsa ceza korumas\u0131 sa\u011flamaz. Belgenin beyanname tarihinde haz\u0131r olmas\u0131 esast\u0131r.<\/p>\n\n\n\n
<\/span>ABD-T\u00fcrkiye Para Aktar\u0131m\u0131nda Hangi Belgeler Gerekli?<\/span><\/h2>\n\n\n\nBu kurguyu i\u015fletiyorsan\u0131z, a\u015fa\u011f\u0131daki belgelerin dosyan\u0131zda haz\u0131r olmas\u0131 gerekir:<\/p>\n\n\n\n
\n- Taraflar, hizmet tan\u0131m\u0131, fiyatland\u0131rma y\u00f6ntemi ve fatura d\u00fczenini i\u00e7eren yaz\u0131l\u0131 hizmet s\u00f6zle\u015fmesi<\/strong><\/li>\n\n\n\n
- S\u00f6zle\u015fmede belirtilen s\u0131kl\u0131kta kesilen d\u00fczenli faturalar<\/strong><\/li>\n\n\n\n
- M\u00fc\u015fteri, tarih ve tutar baz\u0131nda ayr\u0131nt\u0131l\u0131 tahsilat d\u00f6k\u00fcm\u00fc<\/strong><\/li>\n\n\n\n
- Ayl\u0131k tahsilat, kalan pay ve aktar\u0131lan net tutar\u0131 g\u00f6steren bildirim tablosu<\/strong><\/li>\n\n\n\n
- %4’l\u00fck marj\u0131n emsallere uygun oldu\u011funu g\u00f6steren kar\u015f\u0131la\u015ft\u0131rma \u00e7al\u0131\u015fmas\u0131<\/strong><\/li>\n\n\n\n
- Beyanname tarihinde haz\u0131r transfer fiyatland\u0131rmas\u0131 belgelendirmesi<\/strong> (IRC \u00a76662(e) korumas\u0131 i\u00e7in)<\/li>\n\n\n\n
- Zaman\u0131nda verilmi\u015f Form 5472<\/strong> (Form 1120 ekinde)<\/li>\n\n\n\n
- Birden fazla ili\u015fkili \u015firkete hizmet veriliyorsa payla\u015f\u0131ml\u0131 hizmet d\u00fczeni belgeleri<\/strong><\/li>\n<\/ul>\n\n\n\n
<\/span>Amerika\u2019daki \u015eirketinizin Mevzuat Y\u00fck\u00fcml\u00fcl\u00fcklerini M\u00fckellef’e B\u0131rak\u0131n<\/span><\/h2>\n\n\n\nABD’de \u015firket sahibi olmak, yaln\u0131zca kurulu\u015f a\u015famas\u0131yla s\u0131n\u0131rl\u0131 bir s\u00fcre\u00e7 de\u011fildir. Form 1120 ve Form 5472 gibi y\u0131ll\u0131k bildirimlerden transfer fiyatland\u0131rmas\u0131 belgelendirmesine kadar her ad\u0131m, ilgili mevzuat \u00e7er\u00e7evesinde ve zaman\u0131nda tamamlanmal\u0131. M\u00fckellef’in ABD vergi s\u00fcre\u00e7leri ekibi, beyan takviminizi takip eder, hangi formlar\u0131n sizin i\u00e7in zorunlu oldu\u011funu belirler ve belgelerinizi eksiksiz haz\u0131rlaman\u0131z i\u00e7in T\u00fcrk\u00e7e destek sunar. Amerika’da vergi beyan\u0131<\/a> s\u00fcre\u00e7lerinizi g\u00fcvenle y\u00fcr\u00fctmek i\u00e7in M\u00fckellef’in uzman ekibinden destek alabilirsiniz.<\/p>\n\n\n\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t![\"New](\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/113c6ddc-bb90-40b9-b205-e15ecc273258.png\" "\\"\\"")
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