{"id":2045,"date":"2025-04-29T18:16:41","date_gmt":"2025-04-29T14:16:41","guid":{"rendered":"https:\/\/hgns.az\/az%c9%99rbaycan-qlobal-s%c9%99yl%c9%99r%c9%99-qosularaq-vergi-od%c9%99m%c9%99kd%c9%99n-yayinma-il%c9%99-mubariz%c9%99-aparmaq-ucun-coxt%c9%99r%c9%99fli-konvensiyani-mli-ratifikasiya-edib\/"},"modified":"2025-04-29T18:18:36","modified_gmt":"2025-04-29T14:18:36","slug":"az%c9%99rbaycan-qlobal-s%c9%99yl%c9%99r%c9%99-qosularaq-vergi-od%c9%99m%c9%99kd%c9%99n-yayinma-il%c9%99-mubariz%c9%99-aparmaq-ucun-coxt%c9%99r%c9%99fli-konvensiyani-mli-ratifikasiya-edib","status":"publish","type":"post","link":"https:\/\/hgns.az\/az\/az%c9%99rbaycan-qlobal-s%c9%99yl%c9%99r%c9%99-qosularaq-vergi-od%c9%99m%c9%99kd%c9%99n-yayinma-il%c9%99-mubariz%c9%99-aparmaq-ucun-coxt%c9%99r%c9%99fli-konvensiyani-mli-ratifikasiya-edib\/","title":{"rendered":"Az\u0259rbaycan qlobal s\u0259yl\u0259r\u0259 qo\u015fularaq vergi \u00f6d\u0259m\u0259kd\u0259n yay\u0131nma il\u0259 m\u00fcbariz\u0259 aparmaq \u00fc\u00e7\u00fcn \u00c7oxt\u0259r\u0259fli Konvensiyan\u0131 (MLI) ratifikasiya edib."},"content":{"rendered":"\n<p><strong>Bak\u0131, 25 iyun 2024-c\u00fc il<\/strong> \u2014 Beyn\u0259lxalq vergi uy\u011funlu\u011funu g\u00fccl\u0259ndirm\u0259k yolunda vacib add\u0131m: Az\u0259rbaycan Respublikas\u0131 vergi bazas\u0131n\u0131n a\u015f\u0131nmas\u0131 v\u0259 m\u0259nf\u0259\u0259tin k\u00f6\u00e7\u00fcr\u00fclm\u0259sinin qar\u015f\u0131s\u0131n\u0131 almaq \u00fc\u00e7\u00fcn vergi sazi\u015fl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 \u00c7oxt\u0259r\u0259fli Konvensiyan\u0131 (MLI) ratifikasiya edib. Bu ratifikasiya Az\u0259rbaycan\u0131n transmilli korporasiyalar t\u0259r\u0259find\u0259n istifad\u0259 edil\u0259n vergi \u00f6d\u0259m\u0259kd\u0259n yay\u0131nma il\u0259 m\u00fcbariz\u0259y\u0259 y\u00f6n\u0259lmi\u015f qlobal t\u0259\u015f\u0259bb\u00fcs\u0259 sadiqliyini t\u0259sdiql\u0259yir. <\/p>\n\n<p>ML\u0130, \u0130qtisadi \u018fm\u0259kda\u015fl\u0131q v\u0259 \u0130nki\u015faf T\u0259\u015fkilat\u0131 (OECD)\/G20 \u018fsas Eroziya v\u0259 M\u0259nf\u0259\u0259tin Yerd\u0259yi\u015fm\u0259si (BEPS) layih\u0259si \u00e7\u0259r\u00e7iv\u0259sind\u0259 haz\u0131rlanm\u0131\u015fd\u0131r v\u0259 m\u00fc\u0259ssis\u0259l\u0259rin m\u0259nf\u0259\u0259ti a\u015fa\u011f\u0131 v\u0259 ya he\u00e7 bir vergi olmayan yerl\u0259r\u0259 k\u00f6\u00e7\u00fcrm\u0259k \u00fc\u00e7\u00fcn vergi qaydalar\u0131ndak\u0131 bo\u015fluqlardan v\u0259 uy\u011funsuzluqlardan istifad\u0259 etm\u0259sinin qar\u015f\u0131s\u0131n\u0131 alan m\u00fcdd\u0259alar t\u0259qdim edir. M\u00f6vcud ikit\u0259r\u0259fli vergi m\u00fcqavil\u0259l\u0259rini d\u0259yi\u015fdir\u0259r\u0259k, ML\u0130 h\u0259r bir m\u00fcqavil\u0259ni ayr\u0131-ayr\u0131l\u0131qda yenid\u0259n dan\u0131\u015f\u0131qs\u0131z beyn\u0259lxalq vergi standartlar\u0131n\u0131n daha s\u00fcr\u0259tli t\u0259tbiqin\u0259 imkan verir. <\/p>\n\n<h2 class=\"wp-block-heading\">Az\u0259rbaycanda biznes \u00fc\u00e7\u00fcn \u0259sas t\u0259sirl\u0259r<\/h2>\n\n<ol class=\"wp-block-list\">\n<li><strong>Sazi\u015fl\u0259rd\u0259n vergi azald\u0131lmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 edilm\u0259sinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131:<\/strong> Konvensiya sazi\u015fl\u0259r \u015f\u0259b\u0259k\u0259sind\u0259n s\u00fcni \u015f\u0259kild\u0259 vergi \u00f6hd\u0259likl\u0259rinin azald\u0131lmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 edilm\u0259sinin qar\u015f\u0131s\u0131n\u0131 alan t\u0259dbirl\u0259r t\u0259qdim edir. Az\u0259rbaycanda v\u0259 onun h\u00fcdudlar\u0131ndan k\u0259narda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015firk\u0259tl\u0259r yeni qaydalara uy\u011fun olmaq \u00fc\u00e7\u00fcn vergi strategiyalar\u0131n\u0131 yenid\u0259n n\u0259z\u0259rd\u0259n ke\u00e7irm\u0259li olacaqlar. <\/li>\n\n\n\n<li><strong>\u018fsas M\u0259qs\u0259d Testi (PPT): <\/strong>MLI \u00e7\u0259r\u00e7iv\u0259sind\u0259 PPT-nin t\u0259tbiqi o dem\u0259kdir ki, \u0259g\u0259r \u0259m\u0259liyyatlar \u0259sas\u0259n bu g\u00fcz\u0259\u015ftl\u0259ri \u0259ld\u0259 etm\u0259y\u0259 y\u00f6n\u0259libs\u0259, sazi\u015fl\u0259r \u00fczr\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri r\u0259dd edil\u0259 bil\u0259r. Az\u0259rbaycan \u015firk\u0259tl\u0259ri indi g\u00f6st\u0259rm\u0259lidirl\u0259r ki, onlar\u0131n transs\u0259rh\u0259d \u0259m\u0259liyyatlar\u0131 vergi \u00fcst\u00fcnl\u00fckl\u0259rind\u0259n \u0259lav\u0259, \u0259h\u0259miyy\u0259tli iqtisadi \u0259sasland\u0131rmaya malikdir. <\/li>\n\n\n\n<li><strong>Daimi N\u00fcmay\u0259nd\u0259lik (PE) meyarlar\u0131n\u0131n s\u0259rtl\u0259\u015fdirilm\u0259si: <\/strong>MLI xarici biznes \u0259m\u0259liyyatlar\u0131n\u0131n dig\u0259r \u00f6lk\u0259d\u0259 vergi \u00f6hd\u0259liyi olan m\u00f6vcudlu\u011fa malik hesab edilm\u0259si meyarlar\u0131n\u0131 s\u0259rtl\u0259\u015fdirir. Bu d\u0259yi\u015fiklik m\u0259nf\u0259\u0259tin \u0259h\u0259miyy\u0259tli iqtisadi f\u0259aliyy\u0259tin h\u0259yata ke\u00e7irildiyi yerd\u0259 vergiy\u0259 c\u0259lb olunmas\u0131n\u0131 t\u0259min edir ki, bu da beyn\u0259lxalq \u0259m\u0259liyyatlar\u0131 olan Az\u0259rbaycan \u015firk\u0259tl\u0259rin\u0259 t\u0259sir g\u00f6st\u0259rir. <\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">Bu M\u00fc\u015ft\u0259ril\u0259rimiz \u00fc\u00e7\u00fcn N\u0259 Dem\u0259kdir<\/h2>\n\n<p>Az\u0259rbaycan\u0131n beyn\u0259lxalq \u0259m\u0259liyyatlar\u0131 olan \u015firk\u0259tl\u0259ri. Bu, m\u00fc\u015ft\u0259ril\u0259rimiz \u00fc\u00e7\u00fcn n\u0259 dem\u0259kdir? Az\u0259rbaycan\u0131n MLI-ni ratifikasiya etm\u0259si biznesd\u0259n beyn\u0259lxalq vergi sazi\u015fl\u0259rini diqq\u0259tl\u0259 t\u0259hlil etm\u0259yi t\u0259l\u0259b edir. HGNS Counselor h\u00fcquq firmas\u0131 m\u00fc\u015ft\u0259ril\u0259rimiz\u0259 yeni t\u0259l\u0259bl\u0259r \u00fczr\u0259 naviqasiya, uy\u011funlu\u011fun t\u0259min edilm\u0259si v\u0259 yenid\u0259n bax\u0131lm\u0131\u015f sazi\u015f \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi strategiyalar\u0131n\u0131n optimalla\u015fd\u0131r\u0131lmas\u0131nda k\u00f6m\u0259k etm\u0259y\u0259 haz\u0131rd\u0131r. M\u00fct\u0259x\u0259ssisl\u0259rd\u0259n ibar\u0259t komandam\u0131z bu d\u0259yi\u015fiklikl\u0259rin biznes \u0259m\u0259liyyatlar\u0131n\u0131za v\u0259 planla\u015fd\u0131rman\u0131za nec\u0259 t\u0259sir ed\u0259 bil\u0259c\u0259yi bar\u0259d\u0259 t\u00f6vsiy\u0259l\u0259r ver\u0259c\u0259k.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bak\u0131, 25 iyun 2024-c\u00fc il \u2014 Beyn\u0259lxalq vergi uy\u011funlu\u011funu g\u00fccl\u0259ndirm\u0259k yolunda vacib add\u0131m: Az\u0259rbaycan Respublikas\u0131 vergi bazas\u0131n\u0131n a\u015f\u0131nmas\u0131 v\u0259 m\u0259nf\u0259\u0259tin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[31],"tags":[],"class_list":["post-2045","post","type-post","status-publish","format-standard","hentry","category-uncategorized-az"],"acf":[],"_links":{"self":[{"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/posts\/2045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/comments?post=2045"}],"version-history":[{"count":0,"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/posts\/2045\/revisions"}],"wp:attachment":[{"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/media?parent=2045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/categories?post=2045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hgns.az\/az\/wp-json\/wp\/v2\/tags?post=2045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}