![\"\"](\"http:\/\/www.nationalturk.com\/tr\/wp-content\/uploads\/2016\/02\/gizli_banka_hesaplari-610x329.jpg\" "\\"\\"")
<\/p>\n<\/p>\n
K\u00fcresel finans krizin ard\u0131ndan ABD, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131n \u00f6n\u00fcne ge\u00e7mek i\u00e7in Amerikan vatanda\u015flar\u0131n\u0131n ba\u015fka \u00fclkelerdeki dolar cinsinden banka hesaplar\u0131na ili\u015fkin bilgilerin otomatik olarak payla\u015f\u0131lmas\u0131n\u0131 talep etti. Fakat ABD’nin, kendi \u00fclkesindeki yabanc\u0131lar\u0131n banka bilgilerinin payla\u015f\u0131lmas\u0131na izin verecek olan uluslararas\u0131 anla\u015fmaya hen\u00fcz imza atmamas\u0131 ise yasal bir bo\u015flu\u011fun olu\u015fmas\u0131na yol a\u00e7t\u0131. Uluslararas\u0131 finans uzmanlar\u0131na g\u00f6re bu y\u00fczden daha \u00f6nce yat\u0131r\u0131mlar\u0131n\u0131 Cayman Adalar\u0131\u2019nda ya da \u0130svi\u00e7re bankalar\u0131nda tutan zenginler, k\u0131sa zamanda yat\u0131r\u0131mlar\u0131n\u0131 ABD\u2019deki gizli banka hesaplar\u0131na aktarmaya ba\u015flad\u0131.<\/p>\n
ABD, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131n \u00f6n\u00fcn ge\u00e7ebilmek i\u00e7in yasal d\u00fczenlemelerini 18 Mart 2010 tarihinde “Yabanc\u0131 Hesaplar Vergi Uyum Yasas\u0131”n\u0131 (FATCA) haz\u0131rlayarak tamamlad\u0131. Yasaya ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckler ise 1 Temmuz 2014\u2019ten itibaren ba\u015flad\u0131. Bu tarihten sonra ABD piyasalar\u0131nda i\u015flem yapmak isteyen t\u00fcm yabanc\u0131 finans kurulu\u015flar\u0131, ceza \u00f6dememek i\u00e7in FATCA\u2019da belirtilen raporlamay\u0131 yapmak zorunda kald\u0131.<\/p>\n
ABD ise \u00fclke i\u00e7erisindeki yabanc\u0131lar\u0131n banka hesaplar\u0131na ili\u015fkin bilgilendirmeyi zorunlu k\u0131lacak olan Ekonomik \u0130\u015fbirli\u011fi ve Kalk\u0131nma \u00d6rg\u00fct\u00fc (OECD) ile Avrupa Konseyi i\u015f birli\u011finde haz\u0131rlanan “Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma Anla\u015fmas\u0131”n\u0131 (CRS) bu zamana kadar imzalamad\u0131. Bu sayede ABD\u2019de yabanc\u0131lar\u0131n banka hesaplar\u0131na dair bilgiler “ortak raporlama standartlar\u0131” \u00e7er\u00e7evesinde otomatik olarak di\u011fer \u00fclkeye bildirilmeyebiliyor.<\/p>\n
Konuya ili\u015fkin AA muhabirinin sorular\u0131n\u0131 yan\u0131tlayan, merkezi Z\u00fcrih’de bulunan uluslararas\u0131 hukuk firmas\u0131 Anaford\u2019un avukat\u0131 Peter Cotorceanu, “ABD, FATCA\u2019n\u0131n k\u00fcresel versiyonu GATCA\u2019ya (CRS) girmedi\u011fi m\u00fcddet\u00e7e finansal kurulu\u015flar yabanc\u0131lar\u0131n banka hesaplar\u0131na dair raporlama yapmayacakt\u0131r. Bu durumda raporlanmay\u0131 istemeyen bir yat\u0131r\u0131mc\u0131n\u0131n tek yapmas\u0131 gereken, varl\u0131klar\u0131n\u0131 ABD\u2019deki bir finansal kurulu\u015fa ta\u015f\u0131mak” de\u011ferlendirmesinde bulundu.<\/p>\n
Cotorceanu, “ABD vatanda\u015f\u0131 olmayanlar, yasal \u015fekilde bildirim yapmaktan nas\u0131l korunur?” ba\u015fl\u0131kl\u0131 raporunda ise “Amerikan vatanda\u015f\u0131 olmayan ve ABD\u2019de finansal bilgilerini gizli tutmak isteyen birisi bunu mevcut FATCA alt\u0131nda yasal olarak hi\u00e7 zorlanmadan yapabiliyor” ifadesini kullan\u0131yor.<\/p>\n
Raporda, ABD\u2019nin CRS anla\u015fmas\u0131n\u0131 imzalamamas\u0131na gerek\u00e7e olarak \u015fu ifadelere yer veriliyor:<\/p>\n
“Kongre’yi kontrol eden Cumhuriyet\u00e7iler, ABD’nin bankac\u0131l\u0131k end\u00fcstrisine zarar vermek istemiyor. ABD bankalar\u0131n\u0131n, \u00f6zellikle Miami\u2019dekilerin, beyan edilmemi\u015f Latin Amerika paras\u0131 ile dolu oldu\u011fu bir s\u0131r de\u011fil. Hesaplara ili\u015fkin verilerin payla\u015f\u0131lmas\u0131 bu paray\u0131 yurt d\u0131\u015f\u0131na ka\u00e7\u0131r\u0131r, ABD’nin \u015fu anki avantajl\u0131 durumuna zarar verir. \u0130svi\u00e7re bankalar\u0131n\u0131 k\u0131namak konusunda bir zamanlar tepeden bakan ABD’nin, bug\u00fcn bankac\u0131l\u0131k gizlili\u011finin otoritesi haline d\u00f6n\u00fc\u015fmesi ne kadar ironik ve ters.”<\/p>\n
– “Cenevre kan kaybediyor, kazanan ABD”<\/p>\n
Bir zamanlar “gizli banka hesaplar\u0131” denildi\u011finde ilk akla gelen yer \u0130svi\u00e7re’nin Cenevre kentiydi. Uluslararas\u0131 yat\u0131r\u0131mc\u0131lar, denetimden uzak kalaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnerek yat\u0131r\u0131mlar\u0131n\u0131 gizli banka hesaplar\u0131na getiriyordu. Fakat son y\u0131llarda \u00f6zellikle ABD’nin ba\u015f\u0131n\u0131 \u00e7ekti\u011fi giri\u015fimlerle \u0130svi\u00e7re\u2019deki finans kurulu\u015flar\u0131, eksik bilgilendirme gerek\u00e7esiyle a\u011f\u0131r para cezalar\u0131na \u00e7arpt\u0131r\u0131l\u0131nca yat\u0131r\u0131mc\u0131lar yeni adres aray\u0131\u015f\u0131na ba\u015flad\u0131. Uluslararas\u0131 raporlama standartlar\u0131n\u0131 tam olarak yerine getirmeyen ABD ise k\u0131sa zamanda sermaye ak\u0131\u015f\u0131n\u0131n kazanan\u0131 haline geldi.<\/p>\n
Daha \u00f6nce \u0130svi\u00e7re\u2019de bir finans kurulu\u015funda \u00e7al\u0131\u015fan London Capital Group (LCG) Piyasa Analisti \u0130pek \u00d6zkarde\u015fkaya, “ABD\u2019nin vergi cenneti olmak konusundaki \u00fcn\u00fcn\u00fc art\u0131rd\u0131\u011f\u0131n\u0131 izlemek ger\u00e7ekten ilgin\u00e7. ABD vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile m\u00fccadele konusunda son derece kat\u0131 davrand\u0131. ABD’nin agresif giri\u015fimi ise \u0130svi\u00e7re\u2019nin bankac\u0131l\u0131k gizlili\u011fine mal oldu” g\u00f6r\u00fc\u015f\u00fcn\u00fc payla\u015ft\u0131.<\/p>\n
\u00d6zkarde\u015fkaya, ABD’nin giri\u015fimleri ile \u0130svi\u00e7re\u2019deki bankac\u0131l\u0131k gizlili\u011finin neredeyse tamamen ortadan kalkmas\u0131n\u0131n, \u00fclkedeki finans kurulu\u015flar\u0131n\u0131 olumsuz etkiledi\u011fini vurgulayarak, \u015funlar\u0131 da kaydetti:<\/p>\n
“250 y\u0131ll\u0131k Wegelin (\u0130svi\u00e7re bankas\u0131) yok oldu. Cenevre b\u00fcy\u00fck bedel \u00f6dedi ve hala da \u00f6d\u00fcyor. ABD, di\u011fer \u00fclkelerde bankac\u0131l\u0131k alan\u0131nda gizlili\u011fin kald\u0131r\u0131lmas\u0131n\u0131 savunmas\u0131na ra\u011fmen k\u0131sa zamanda gizli hesaplar\u0131n merkezi haline geldi. Fonlar art\u0131k ABD’nin denetiminden korunabilece\u011fi en g\u00fcvenli yere, yine ABD\u2019ye gidiyor. ABD d\u0131\u015f\u0131 vergi cennetlerinde verilen m\u00fccadelenin yol a\u00e7t\u0131\u011f\u0131 finansal zarara ra\u011fmen ileriye do\u011fru bir ad\u0131m at\u0131lmad\u0131. Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 halen devam ediyor, sadece ABD’nin en b\u00fcy\u00fck kazanan\u0131 olaca\u011f\u0131 yeni, farkl\u0131 bir \u00e7er\u00e7eve i\u00e7erisinde s\u00fcr\u00fcyor.”<\/p>\n
– FATCA ve GATCA nedir<\/p>\n
ABD Hazine Bakanl\u0131\u011f\u0131 ve Milli Gelirler Dairesi taraf\u0131ndan vergi m\u00fckelleflerinin takibini sa\u011flamak amac\u0131yla 18 Mart 2010\u2019de “Yabanc\u0131 Hesaplar Vergi Uyum Yasas\u0131” yay\u0131mland\u0131. S\u00f6z konusu yasa ile ABD\u2019de vergi m\u00fckellefi ger\u00e7ek ve t\u00fczel ki\u015filerin, gelir ve varl\u0131klar\u0131 \u00fczerindeki ABD kaynakl\u0131 vergilendirmeden ka\u00e7\u0131nmas\u0131n\u0131n \u00f6nlenmesi ve \u015feffaf, izlenebilir bir vergi sistemi tesis edilmesi ama\u00e7lan\u0131yor. FATCA’ya uyum kapsam\u0131nda ABD ile di\u011fer \u00fclkeler aras\u0131nda devletler aras\u0131 kar\u015f\u0131l\u0131kl\u0131 bilgi de\u011fi\u015fimini \u00f6ng\u00f6ren ikili anla\u015fmalara da imza at\u0131ld\u0131. Bu kapsamda T\u00fcrkiye ile ABD, “Geni\u015fletilmi\u015f Bilgi De\u011fi\u015fimi Yoluyla Uluslararas\u0131 Vergi Uyumunun Art\u0131r\u0131lmas\u0131 Anla\u015fmas\u0131”n\u0131 29 Temmuz 2015 tarihinde imzalad\u0131.<\/p>\n
GATCA ise OECD ile Avrupa Konseyi i\u015f birli\u011fiyle haz\u0131rlanan “Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma Anla\u015fmas\u0131”n\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc “Ortak Raporlama Standartlar\u0131” (CRS) i\u00e7in kullan\u0131lan bir tan\u0131mlama olarak biliniyor. GATCA, FATCA’n\u0131n k\u00fcresel versiyonu oldu\u011funu ifade etmek i\u00e7in kullan\u0131l\u0131yor. Bug\u00fcne kadar 100\u2019e yak\u0131n \u00fclkenin imzalad\u0131\u011f\u0131 anla\u015fma kapsam\u0131nda, \u00fcye \u00fclkelerdeki finansal kurulu\u015flar\u0131n di\u011fer \u00fclke vatanda\u015flar\u0131na ili\u015fkin hesap bilgilerinin, ilgili h\u00fck\u00fcmetlere otomatik olarak bildirmesi \u00f6ng\u00f6r\u00fcl\u00fcyor. Anla\u015fma, “vergi cenneti” olarak bilinen \u0130svi\u00e7re, Singapur ve Hong Kong gibi pek \u00e7ok \u00fclke taraf\u0131ndan imzalanmas\u0131na ra\u011fmen hen\u00fcz ABD taraf\u0131ndan imzalanmad\u0131.<\/p>\n\n","protected":false},"excerpt":{"rendered":"
Uluslararas\u0131 denetimden muaf olmak isteyen zenginler, gizli banka hesaplar\u0131n\u0131 art\u0131k \u0130svi\u00e7re\u2019den ABD\u2019ye ta\u015f\u0131yor.<\/p>\n","protected":false},"author":4,"featured_media":226005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6768,6770,6199,6155,5005],"tags":[1887,199384,773,18,62572,1248],"class_list":["post-226002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-amerika","category-avrupa","category-ekonomi","category-gundem","category-manset","tag-abd","tag-abd-bankalari","tag-hong-kong","tag-isvicre","tag-isvicre-bankalari","tag-singapur"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/posts\/226002","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/comments?post=226002"}],"version-history":[{"count":0,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/posts\/226002\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/media\/226005"}],"wp:attachment":[{"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/media?parent=226002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/categories?post=226002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nationalturk.com\/tr\/wp-json\/wp\/v2\/tags?post=226002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}