{"id":31535,"date":"2026-06-07T18:49:11","date_gmt":"2026-06-07T15:49:11","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=31535"},"modified":"2026-06-07T20:38:37","modified_gmt":"2026-06-07T17:38:37","slug":"nitelikli-hizmet-merkezleri-nhm-rehberi","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/fr\/nitelikli-hizmet-merkezleri-nhm-rehberi\/","title":{"rendered":"Nitelikli Hizmet Merkezleri (NHM) Rehberi"},"content":{"rendered":"<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">1. Giri\u015f\u00a0<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">K\u00fcresel ekonomide son yirmi y\u0131lda ya\u015fanan d\u00f6n\u00fc\u015f\u00fcm, \u00e7ok uluslu \u015firketlerin faaliyet modellerini \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015ftirmi\u015ftir. Geleneksel \u00fcretim ve sat\u0131\u015f odakl\u0131 organizasyon yap\u0131lar\u0131 yerini, belirli fonksiyonlar\u0131n uzmanla\u015fm\u0131\u015f merkezlerde topland\u0131\u011f\u0131 daha verimli ve entegre yap\u0131lara b\u0131rakm\u0131\u015ft\u0131r. Muhasebe, finans, insan kaynaklar\u0131, teknoloji, veri analiti\u011fi, hukuk, uyum, risk y\u00f6netimi ve ara\u015ft\u0131rma-geli\u015ftirme gibi faaliyetler art\u0131k \u00e7o\u011fu uluslararas\u0131 \u015firket taraf\u0131ndan belirli \u00fclkelerde kurulan b\u00f6lgesel veya k\u00fcresel hizmet merkezleri arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fct\u00fclmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00f6n\u00fc\u015f\u00fcm sonucunda ortaya \u00e7\u0131kan Global Capability Center (GCC), Shared Services Center (SSC), Global Business Services (GBS) ve Regional Headquarters (RHQ) gibi yap\u0131lanmalar, g\u00fcn\u00fcm\u00fczde milyarlarca dolarl\u0131k uluslararas\u0131 yat\u0131r\u0131m\u0131n y\u00f6neldi\u011fi stratejik alanlardan biri haline gelmi\u015ftir. \u00d6zellikle Hindistan, Polonya, Macaristan, Birle\u015fik Arap Emirlikleri ve Singapur gibi \u00fclkeler, \u00e7ok uluslu \u015firketlerin bu t\u00fcr operasyonlar\u0131n\u0131 kendi \u00fclkelerine \u00e7ekebilmek amac\u0131yla \u00f6zel te\u015fvik sistemleri geli\u015ftirmi\u015ftir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye de bu k\u00fcresel e\u011filimi dikkate alarak, <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/06\/20260604-1.htm\" target=\"_blank\" rel=\"noopener\">4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resm\u00ee Gazete<\/a>&lsquo;de yay\u0131mlanan 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile \u00ab\u00a0<em>Nitelikli Hizmet Merkezi<\/em>\u00a0\u00bb (NHM) ad\u0131 alt\u0131nda yeni bir yat\u0131r\u0131m ve hizmet ihracat\u0131 modeli olu\u015fturmu\u015ftur. Bu d\u00fczenleme ile ilk kez 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu&rsquo;na \u00ab\u00a0<em>Nitelikli Hizmet Merkezi<\/em>\u00a0\u00bb ba\u015fl\u0131kl\u0131 \u00f6zel bir h\u00fck\u00fcm eklenmi\u015f ve belirli \u015fartlar\u0131 sa\u011flayan \u015firketlere \u00f6nemli vergi avantajlar\u0131 tan\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunun gerek\u00e7esi incelendi\u011finde, temel amac\u0131n T\u00fcrkiye&rsquo;yi y\u00fcksek katma de\u011ferli hizmet ihracat\u0131nda b\u00f6lgesel bir merkez haline getirmek, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar\u0131 art\u0131rmak, nitelikli i\u015f g\u00fcc\u00fc istihdam\u0131n\u0131 desteklemek ve uluslararas\u0131 \u015firketlerin b\u00f6lgesel y\u00f6netim fonksiyonlar\u0131n\u0131 T\u00fcrkiye&rsquo;ye \u00e7ekmek oldu\u011fu g\u00f6r\u00fclmektedir. Bu kapsamda NHM&rsquo;lere sa\u011flanan kurumlar vergisi indirimi, gelir vergisi istisnalar\u0131 ve <a href=\"https:\/\/www.bicakhukuk.com\/fr\/istanbul-finans-merkezinde-hukuki-surecler\/\" target=\"_blank\" rel=\"noopener\">\u0130stanbul Finans Merkezi<\/a> ile ba\u011flant\u0131l\u0131 ek avantajlar, T\u00fcrkiye&rsquo;nin k\u00fcresel hizmet ekonomisinde daha g\u00fc\u00e7l\u00fc bir konuma ula\u015fmas\u0131n\u0131 hedeflemektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi modeli yaln\u0131zca bir vergi te\u015fvik mekanizmas\u0131 de\u011fildir. Aksine, T\u00fcrkiye&rsquo;nin gelecekte Global Capability Center (GCC), Shared Services Center (SSC), Regional Headquarters (RHQ), Legal Hub, Compliance Center ve teknoloji merkezleri gibi y\u00fcksek katma de\u011ferli yap\u0131lanmalar i\u00e7in tercih edilen bir \u00fclke haline gelmesini ama\u00e7layan kapsaml\u0131 bir yat\u0131r\u0131m politikas\u0131d\u0131r. Bu nedenle NHM d\u00fczenlemesinin yaln\u0131zca vergi hukuku perspektifinden de\u011fil; \u015firketler hukuku, i\u015f hukuku, yat\u0131r\u0131m hukuku, veri koruma hukuku, transfer fiyatland\u0131rmas\u0131, uluslararas\u0131 ticaret hukuku ve d\u00fczenleyici uyum boyutlar\u0131yla birlikte de\u011ferlendirilmesi gerekmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu rehberde Nitelikli Hizmet Merkezi kavram\u0131, hukuki dayanaklar\u0131, kurulu\u015f \u015fartlar\u0131, faaliyet alanlar\u0131, vergi te\u015fvikleri, \u0130stanbul Finans Merkezi ile ili\u015fkisi, transfer fiyatland\u0131rmas\u0131 boyutu, veri koruma y\u00fck\u00fcml\u00fcl\u00fckleri ve uluslararas\u0131 uygulamalar \u0131\u015f\u0131\u011f\u0131nda ayr\u0131nt\u0131l\u0131 olarak incelenecek; ayr\u0131ca T\u00fcrkiye&rsquo;nin Hindistan, Polonya, Macaristan ve Birle\u015fik Arap Emirlikleri gibi rakip merkezlerle kar\u015f\u0131la\u015ft\u0131rmal\u0131 analizi yap\u0131lacakt\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2. Nitelikli Hizmet Merkezi D\u00fczenlemesinin Hukuki Dayana\u011f\u0131<\/span><\/h3>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.1. Genel Olarak<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi (NHM) modeli, T\u00fcrk hukukunda ilk kez 21 May\u0131s 2026 tarihinde kabul edilen ve <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/06\/20260604-1.htm\" target=\"_blank\" rel=\"noopener\">4 Haziran 2026 tarihli Resm\u00ee Gazete<\/a>&lsquo;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile d\u00fczenlenmi\u015ftir. Bu d\u00fczenleme ile T\u00fcrkiye&rsquo;nin do\u011frudan yabanc\u0131 yat\u0131r\u0131m politikalar\u0131nda \u00f6nemli bir de\u011fi\u015fikli\u011fe gidilmi\u015f ve y\u00fcksek katma de\u011ferli hizmet faaliyetlerinin \u00fclkeye \u00e7ekilmesi amac\u0131yla \u00f6zel bir hukuki ve vergisel te\u015fvik sistemi olu\u015fturulmu\u015ftur.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun koyucu, NHM modelini yaln\u0131zca bir vergi te\u015fviki olarak de\u011fil, T\u00fcrkiye&rsquo;nin b\u00f6lgesel hizmet merkezi olma stratejisinin temel unsurlar\u0131ndan biri olarak tasarlam\u0131\u015ft\u0131r. D\u00fczenlemenin temel amac\u0131; \u00e7ok uluslu \u015firketlerin b\u00f6lgesel y\u00f6netim, teknoloji, finans, veri analiti\u011fi, hukuk, uyum ve ara\u015ft\u0131rma-geli\u015ftirme faaliyetlerini T\u00fcrkiye&rsquo;de y\u00fcr\u00fctmelerini te\u015fvik etmek, hizmet ihracat\u0131n\u0131 art\u0131rmak ve y\u00fcksek nitelikli istihdam yaratmakt\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM rejimi, farkl\u0131 kanunlarda yap\u0131lan birbirini tamamlayan de\u011fi\u015fikliklerden olu\u015fmaktad\u0131r. Bu nedenle sistemin do\u011fru anla\u015f\u0131labilmesi i\u00e7in <a href=\"http:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.4875.pdf\" target=\"_blank\" rel=\"noopener\">Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu<\/a>, <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" target=\"_blank\" rel=\"noopener\">Gelir Vergisi Kanunu<\/a> ve <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">Kurumlar Vergisi Kanunu<\/a> birlikte de\u011ferlendirilmelidir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.2. Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu&rsquo;na Eklenen Ek Madde 1<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM d\u00fczenlemesinin temel hukuki dayana\u011f\u0131n\u0131 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu&rsquo;na eklenen Ek Madde 1 olu\u015fturmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu madde ile ilk kez \u00ab\u00a0<em>Nitelikli Hizmet Merkezi<\/em>\u00a0\u00bb kavram\u0131 T\u00fcrk hukukunda tan\u0131mlanm\u0131\u015ft\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re Nitelikli Hizmet Merkezi;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren bir \u015firketler toplulu\u011funun par\u00e7as\u0131 olan,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130li\u015fkili \u015firketlere veya \u015firketler toplulu\u011funa belirli hizmetler sunmak amac\u0131yla kurulan,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u0131ll\u0131k has\u0131lat\u0131n\u0131n en az %80&rsquo;ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya \u015firketler toplulu\u011fundan elde eden,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sermaye \u015firketi niteli\u011findeki kurulu\u015flar\u0131<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ifade etmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu tan\u0131m incelendi\u011finde NHM modelinin, uluslararas\u0131 uygulamalarda yayg\u0131n olarak g\u00f6r\u00fclen Global Capability Center (GCC), Shared Services Center (SSC) ve Global Business Services (GBS) yap\u0131lanmalar\u0131n\u0131 hedefledi\u011fi anla\u015f\u0131lmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun ayr\u0131ca NHM kapsam\u0131nda y\u00fcr\u00fct\u00fclebilecek faaliyetleri ayr\u0131nt\u0131l\u0131 \u015fekilde saym\u0131\u015ft\u0131r. Finansal dan\u0131\u015fmanl\u0131k, stratejik y\u00f6netim, risk y\u00f6netimi, nakit ve likidite y\u00f6netimi, b\u00fct\u00e7eleme, finansal raporlama, dijital d\u00f6n\u00fc\u015f\u00fcm, teknoloji dan\u0131\u015fmanl\u0131\u011f\u0131, veri analiti\u011fi, insan kaynaklar\u0131, e\u011fitim, ara\u015ft\u0131rma ve geli\u015ftirme koordinasyonu, sat\u0131\u015f sonras\u0131 destek ve uyum faaliyetleri bu kapsamda yer almaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6ylece T\u00fcrkiye&rsquo;de ilk kez y\u00fcksek katma de\u011ferli hizmet ihracat\u0131na y\u00f6nelik \u00f6zel bir \u015firket stat\u00fcs\u00fc olu\u015fturulmu\u015ftur.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.3. Gelir Vergisi Kanunu&rsquo;nda Yap\u0131lan De\u011fi\u015fiklikler<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin ikinci aya\u011f\u0131n\u0131 \u00e7al\u0131\u015fanlara y\u00f6nelik vergi te\u015fvikleri olu\u015fturmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7582 say\u0131l\u0131 Kanun ile Gelir Vergisi Kanunu&rsquo;nun 23 \u00fcnc\u00fc maddesine eklenen yeni bent sayesinde, Nitelikli Hizmet Merkezlerinde \u00e7al\u0131\u015fan nitelikli hizmet personeline \u00f6nemli gelir vergisi avantajlar\u0131 sa\u011flanm\u0131\u015ft\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna g\u00f6re;<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM b\u00fcnyesinde \u00e7al\u0131\u015fan nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131na kadar olan k\u0131sm\u0131 gelir vergisinden istisna edilmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun koyucu bu te\u015fviki \u00f6zellikle y\u00fcksek nitelikli i\u015f g\u00fcc\u00fcn\u00fc T\u00fcrkiye&rsquo;ye \u00e7ekmek amac\u0131yla d\u00fczenlemi\u015ftir. Yaz\u0131l\u0131m m\u00fchendisleri, veri bilimcileri, finans uzmanlar\u0131, uyum uzmanlar\u0131, hukuk dan\u0131\u015fmanlar\u0131 ve benzeri uzman personelin T\u00fcrkiye&rsquo;de istihdam edilmesi bu te\u015fvik sayesinde daha cazip hale gelmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ayr\u0131ca Cumhurba\u015fkan\u0131na bu istisna tutarlar\u0131n\u0131 art\u0131rma veya azaltma yetkisi verilmi\u015ftir. B\u00f6ylece ekonomik ko\u015fullara g\u00f6re sistemin dinamik bi\u00e7imde g\u00fcncellenebilmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.4. Kurumlar Vergisi Kanunu&rsquo;nda Yap\u0131lan De\u011fi\u015fiklikler<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM modelinin en dikkat \u00e7ekici y\u00f6nlerinden biri kurumlar vergisine ili\u015fkin te\u015fviklerdir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumlar Vergisi Kanunu&rsquo;na eklenen d\u00fczenleme ile NHM&rsquo;lerin m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95&rsquo;inin kurumlar vergisi matrah\u0131ndan indirilebilmesi m\u00fcmk\u00fcn hale gelmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme, T\u00fcrkiye&rsquo;nin uluslararas\u0131 hizmet merkezi yat\u0131r\u0131mlar\u0131 bak\u0131m\u0131ndan rekabet g\u00fcc\u00fcn\u00fc art\u0131rmay\u0131 ama\u00e7lamaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak te\u015fvikten yararlan\u0131labilmesi i\u00e7in baz\u0131 \u015fartlar \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bunlar\u0131n ba\u015f\u0131nda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kazanc\u0131n yurt d\u0131\u015f\u0131ndan elde edilmi\u015f olmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinden kaynaklanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kazanc\u0131n ilgili kurumlar vergisi beyannamesinin verilme s\u00fcresine kadar T\u00fcrkiye&rsquo;ye transfer edilmesi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gelmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u015fartlar, NHM sisteminin ayn\u0131 zamanda d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetleri te\u015fvik eden bir mekanizma olarak tasarland\u0131\u011f\u0131n\u0131 g\u00f6stermektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.5. \u0130stanbul Finans Merkezi \u0130\u00e7in Getirilen \u00d6zel Rejim<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun koyucu, <a href=\"https:\/\/www.bicakhukuk.com\/fr\/istanbul-finans-merkezinde-hukuki-surecler\/\" target=\"_blank\" rel=\"noopener\">\u0130stanbul Finans Merkezi<\/a>&lsquo;ni NHM sisteminin \u00f6nemli bir bile\u015feni olarak konumland\u0131rm\u0131\u015ft\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle \u0130stanbul Finans Merkezi b\u00fcnyesinde faaliyet g\u00f6steren ve gerekli kat\u0131l\u0131mc\u0131 stat\u00fcs\u00fcne sahip NHM&rsquo;ler bak\u0131m\u0131ndan daha avantajl\u0131 bir rejim \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumlar vergisi indirimi %95 yerine %100 olarak uygulanabilmektedir.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir vergisi istisnas\u0131 br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131 yerine be\u015f kat\u0131na kadar \u00e7\u0131kabilmektedir.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Belirli \u015fartlar alt\u0131nda asgari kurumlar vergisi bak\u0131m\u0131ndan ilave avantajlar sa\u011flanabilmektedir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu yakla\u015f\u0131m, T\u00fcrkiye&rsquo;nin \u0130stanbul Finans Merkezi&rsquo;ni yaln\u0131zca bir finans merkezi olarak de\u011fil, ayn\u0131 zamanda b\u00f6lgesel y\u00f6netim ve hizmet merkezi olarak geli\u015ftirmeyi hedefledi\u011fini g\u00f6stermektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.6. 334 Seri No.lu Gelir Vergisi Genel Tebli\u011fi Tasla\u011f\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunun uygulanmas\u0131na ili\u015fkin ilk ikincil d\u00fczenleme \u00e7al\u0131\u015fmas\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan <a href=\"https:\/\/www.alomaliye.com\/2026\/06\/04\/gelir-vergisi-genel-teblig-taslagi-seri-no-334\/?srsltid=AfmBOopsNb-YF6c3UvtxBf-e5hDudamUkQGtrkJnyMuidNIbxf00tuOR\" target=\"_blank\" rel=\"noopener\">334 Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/a> Tasla\u011f\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Taslak Tebli\u011f, \u00f6zellikle nitelikli hizmet personeli kavram\u0131n\u0131n uygulanmas\u0131 ve \u00fccret istisnas\u0131n\u0131n kapsam\u0131 bak\u0131m\u0131ndan \u00f6nemli a\u00e7\u0131klamalar i\u00e7ermektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Tasla\u011fa g\u00f6re;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Maa\u015flar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Primler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130kramiyeler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Fazla \u00e7al\u0131\u015fma \u00fccretleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Para ile \u00f6l\u00e7\u00fclebilen di\u011fer menfaatler<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00fccret kapsam\u0131nda de\u011ferlendirilmekte ve istisna uygulamas\u0131nda dikkate al\u0131nmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Taslak ayr\u0131ca gelir vergisi istisnas\u0131na konu olan \u00fccret \u00f6demelerine ili\u015fkin ka\u011f\u0131tlar\u0131n damga vergisinden de istisna olaca\u011f\u0131n\u0131 a\u00e7\u0131kl\u0131\u011fa kavu\u015fturmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak nitelikli hizmet personelinin kapsam\u0131, y\u00f6neticilerin durumu, hisse bazl\u0131 te\u015fvik sistemleri ve grup \u015firketleri aras\u0131ndaki g\u00f6revlendirmeler gibi baz\u0131 konular\u0131n nihai d\u00fczenlemelerde daha ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klanmas\u0131 beklenmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2.7. D\u00fczenleme Yetkisi ve Beklenen \u0130kincil Mevzuat<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, NHM sisteminin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirleme yetkisini Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131na vermi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu yetki kullan\u0131lmadan \u00f6nce Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Ticaret Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015flerinin al\u0131nmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dolay\u0131s\u0131yla NHM rejiminin nihai \u00e7er\u00e7evesi hen\u00fcz tamamlanm\u0131\u015f de\u011fildir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6n\u00fcm\u00fczdeki d\u00f6nemde yay\u0131mlanacak y\u00f6netmelikler, tebli\u011fler ve uygulama k\u0131lavuzlar\u0131 ile;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM stat\u00fcs\u00fcn\u00fcn kazan\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Faaliyetlerin denetlenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Has\u0131lat \u015fart\u0131n\u0131n tespiti,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli hizmet personelinin belirlenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Te\u015fviklerden yararlanma usulleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi bir\u00e7ok konu netlik kazanacakt\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM sisteminin hukuki altyap\u0131s\u0131 olu\u015fturulmu\u015f olmakla birlikte, uygulaman\u0131n ayr\u0131nt\u0131lar\u0131n\u0131n \u00f6n\u00fcm\u00fczdeki d\u00f6nemde \u015fekillenece\u011fi s\u00f6ylenebilir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3. Hangi \u015eirketler Nitelikli Hizmet Merkezi Kurabilir?<\/span><\/h3>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.1. Genel Olarak<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi (NHM) rejimi, T\u00fcrkiye&rsquo;de faaliyet g\u00f6steren her \u015firket i\u00e7in \u00f6ng\u00f6r\u00fclm\u00fc\u015f genel bir te\u015fvik sistemi de\u011fildir. Kanun koyucu, bu rejimi \u00f6zellikle \u00e7ok uluslu \u015firketlerin b\u00f6lgesel ve k\u00fcresel hizmet operasyonlar\u0131n\u0131 T\u00fcrkiye&rsquo;ye \u00e7ekmek amac\u0131yla tasarlam\u0131\u015ft\u0131r. Bu nedenle NHM stat\u00fcs\u00fcnden yararlanabilmek i\u00e7in belirli yap\u0131sal ve operasyonel \u015fartlar\u0131n birlikte sa\u011flanmas\u0131 gerekmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar incelendi\u011finde, NHM modelinin esasen Global Capability Center (GCC), Shared Services Center (SSC), Global Business Services (GBS) ve Regional Headquarters (RHQ) benzeri yap\u0131lanmalar\u0131 hedefledi\u011fi g\u00f6r\u00fclmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu b\u00f6l\u00fcmde NHM stat\u00fcs\u00fcn\u00fcn kazan\u0131labilmesi i\u00e7in aranan temel \u015fartlar ayr\u0131nt\u0131l\u0131 olarak incelenmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.2. Sermaye \u015eirketi Olma \u015eart\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, NHM olarak faaliyet g\u00f6sterecek kurulu\u015flar\u0131n sermaye \u015firketi niteli\u011finde olmas\u0131n\u0131 zorunlu k\u0131lm\u0131\u015ft\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/fr\/anonim-ile-limited-sirket-arasindaki-farkliliklar\/\" target=\"_blank\" rel=\"noopener\">Anonim \u015firketler<\/a>,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><a href=\"https:\/\/www.bicakhukuk.com\/fr\/anonim-ile-limited-sirket-arasindaki-farkliliklar\/\" target=\"_blank\" rel=\"noopener\">Limited \u015firketler<\/a>,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM stat\u00fcs\u00fcnden yararlanabilecek \u015firket t\u00fcrleri aras\u0131nda yer almaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna kar\u015f\u0131l\u0131k;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eah\u0131s i\u015fletmeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Adi ortakl\u0131klar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kollektif \u015firketler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Adi komandit \u015firketler,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM stat\u00fcs\u00fcne uygun de\u011fildir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulamada \u00e7ok uluslu \u015firketlerin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu T\u00fcrkiye&rsquo;deki yat\u0131r\u0131mlar\u0131n\u0131 anonim \u015firket veya limited \u015firket \u00fczerinden ger\u00e7ekle\u015ftirdi\u011finden, bu \u015fart\u0131n \u00f6nemli bir engel olu\u015fturmas\u0131 beklenmemektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak yat\u0131r\u0131m planlamas\u0131 yap\u0131l\u0131rken \u015firket t\u00fcr\u00fcn\u00fcn NHM rejimiyle uyumlu \u015fekilde belirlenmesi \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.3. En Az \u00dc\u00e7 \u00dclkede Faaliyet G\u00f6steren \u015eirketler Toplulu\u011fu \u015eart\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM d\u00fczenlemesinin en dikkat \u00e7ekici ko\u015fullar\u0131ndan biri, \u015firketler toplulu\u011funun en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6stermesidir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u015fart\u0131n amac\u0131, yaln\u0131zca yerel veya tek \u00fclkeli faaliyet g\u00f6steren \u015firketleri de\u011fil, uluslararas\u0131 operasyonlara sahip grup \u015firketlerini hedeflemektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunun lafz\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda a\u015fa\u011f\u0131daki \u00f6rnekler verilebilir:<\/span><\/p>\n<p data-start=\"149\" data-end=\"693\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ana \u015firketin Almanya&rsquo;da, grup \u015firketlerinin ise T\u00fcrkiye ve Polonya&rsquo;da faaliyet g\u00f6stermesi halinde \u00fc\u00e7 \u00fclke \u015fart\u0131 sa\u011flanm\u0131\u015f olacakt\u0131r. Benzer \u015fekilde, ana \u015firketin Amerika Birle\u015fik Devletleri&rsquo;nde, di\u011fer grup \u015firketlerinin Birle\u015fik Krall\u0131k, T\u00fcrkiye ve Birle\u015fik Arap Emirlikleri&rsquo;nde faaliyet g\u00f6stermesi durumunda da mevzuatta \u00f6ng\u00f6r\u00fclen uluslararas\u0131 faaliyet \u015fart\u0131 kar\u015f\u0131lanmaktad\u0131r.<\/span><\/p>\n<p data-start=\"695\" data-end=\"1139\"><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna kar\u015f\u0131l\u0131k, yaln\u0131zca T\u00fcrkiye&rsquo;de faaliyet g\u00f6steren \u015firketler veya T\u00fcrkiye ile birlikte sadece bir ba\u015fka \u00fclkede faaliyet g\u00f6steren \u015firket gruplar\u0131, kural olarak NHM stat\u00fcs\u00fcnden yararlanamayacakt\u0131r. Bu nedenle, NHM yat\u0131r\u0131m\u0131 planlayan \u015firketlerin \u00f6ncelikle grup yap\u0131lar\u0131n\u0131, i\u015ftirak a\u011flar\u0131n\u0131 ve uluslararas\u0131 faaliyet kapsamlar\u0131n\u0131 ayr\u0131nt\u0131l\u0131 \u015fekilde analiz etmeleri ve yasal \u015fartlar\u0131n kar\u015f\u0131lan\u0131p kar\u015f\u0131lanmad\u0131\u011f\u0131n\u0131 de\u011ferlendirmeleri \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.4. \u0130li\u015fkili \u015eirketlere Hizmet Verme \u015eart\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin temel mant\u0131\u011f\u0131, ba\u011f\u0131ms\u0131z \u00fc\u00e7\u00fcnc\u00fc ki\u015filere hizmet sunmak de\u011fil, grup i\u00e7i hizmet \u00fcretmektir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re NHM&rsquo;ler;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130li\u015fkili \u015firketlere,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ayn\u0131 \u015firketler toplulu\u011fu i\u00e7erisinde yer alan kurulu\u015flara,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">hizmet vermek amac\u0131yla kurulmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM modeli, klasik anlamda d\u0131\u015f m\u00fc\u015fterilere y\u00f6nelik dan\u0131\u015fmanl\u0131k veya hizmet \u015firketlerinden farkl\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin bir NHM;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup \u015firketlerinin muhasebesini tutabilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal raporlama hizmeti verebilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kaynaklar\u0131 s\u00fcre\u00e7lerini y\u00f6netebilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum ve risk y\u00f6netimi hizmetleri sunabilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel teknoloji ve veri analiti\u011fi merkezi olarak faaliyet g\u00f6sterebilir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna kar\u015f\u0131l\u0131k temel faaliyetini ba\u011f\u0131ms\u0131z \u00fc\u00e7\u00fcnc\u00fc taraf m\u00fc\u015fterilere hizmet sunmak \u00fczerine kuran \u015firketlerin NHM rejiminden yararlan\u0131p yararlanamayaca\u011f\u0131 uygulamada ayr\u0131ca de\u011ferlendirilmelidir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.5. %80 Yurtd\u0131\u015f\u0131 Has\u0131lat \u015eart\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM rejiminin en kritik ko\u015fullar\u0131ndan biri de has\u0131lat yap\u0131s\u0131na ili\u015fkindir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re NHM&rsquo;lerin y\u0131ll\u0131k has\u0131latlar\u0131n\u0131n en az %80&rsquo;ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya ayn\u0131 \u015firketler toplulu\u011funa dahil kurulu\u015flardan elde etmeleri gerekmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u015fart, NHM sisteminin esasen hizmet ihracat\u0131n\u0131 te\u015fvik etmeyi ama\u00e7lad\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin; b<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ir NHM&rsquo;nin y\u0131ll\u0131k has\u0131lat\u0131 100 milyon TL ise:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">En az 80 milyon TL&rsquo;sinin yurtd\u0131\u015f\u0131ndaki grup \u015firketlerinden elde edilmesi gerekmektedir.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;deki grup \u015firketlerinden veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filerden elde edilen gelirler toplam has\u0131lat\u0131n %20&rsquo;sini a\u015fmamal\u0131d\u0131r.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu oran, NHM stat\u00fcs\u00fcn\u00fcn korunmas\u0131 bak\u0131m\u0131ndan s\u00fcrekli olarak takip edilmelidir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.6. NHM Stat\u00fcs\u00fcn\u00fcn Korunmas\u0131 ve S\u00fcreklilik<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun yaln\u0131zca kurulu\u015f an\u0131ndaki \u015fartlar\u0131 de\u011fil, faaliyet s\u00fcresince bu \u015fartlar\u0131n korunmas\u0131n\u0131 da esas almaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM stat\u00fcs\u00fcne sahip \u015firketlerin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup yap\u0131s\u0131ndaki de\u011fi\u015fiklikleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dclke say\u0131s\u0131n\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Has\u0131lat oranlar\u0131n\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Faaliyet alanlar\u0131n\u0131,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">s\u00fcrekli olarak izlemesi gerekecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup \u015firketlerinin kapanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket birle\u015fmeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 yeniden yap\u0131land\u0131rmalar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurtd\u0131\u015f\u0131 gelir oran\u0131n\u0131n d\u00fc\u015fmesi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi durumlar NHM stat\u00fcs\u00fcn\u00fcn etkilenmesine yol a\u00e7abilir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle d\u00fczenli hukuki ve vergisel uyum denetimleri b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.7. Hangi \u015eirketler \u0130\u00e7in NHM Modeli \u00d6zellikle Uygundur?<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Mevcut d\u00fczenleme ve uluslararas\u0131 uygulamalar birlikte de\u011ferlendirildi\u011finde a\u015fa\u011f\u0131daki \u015firketlerin NHM modelinden yararlanma potansiyeli y\u00fcksektir:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans ve Bankac\u0131l\u0131k Gruplar\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel treasury merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal raporlama merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Risk y\u00f6netimi merkezleri.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji \u015eirketleri<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yaz\u0131l\u0131m geli\u015ftirme merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri analiti\u011fi merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapay zek\u00e2 operasyon merkezleri.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcretim ve Sanayi Gruplar\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sat\u0131n alma merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Tedarik zinciri y\u00f6netim merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">M\u00fchendislik ve Ar-Ge koordinasyon merkezleri.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Profesyonel Hizmet Gruplar\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk operasyon merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum ve etik merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u00e7 denetim merkezleri.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7ok Uluslu Holdingler<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel y\u00f6netim merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Shared Services Center yap\u0131lanmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Global Business Services merkezleri.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">3.8. De\u011ferlendirme<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar dikkate al\u0131nd\u0131\u011f\u0131nda NHM rejimi, esas olarak uluslararas\u0131 \u00f6l\u00e7ekte faaliyet g\u00f6steren \u015firket gruplar\u0131n\u0131 hedeflemektedir. Sistem; yerel pazara y\u00f6nelik faaliyetlerden ziyade hizmet ihracat\u0131n\u0131, grup i\u00e7i hizmet sunumunu ve y\u00fcksek katma de\u011ferli uzmanl\u0131k faaliyetlerini te\u015fvik etmektedir. Bu nedenle NHM modeli, T\u00fcrkiye&rsquo;nin yaln\u0131zca bir \u00fcretim merkezi de\u011fil; ayn\u0131 zamanda finans, teknoloji, veri analiti\u011fi, hukuk, uyum ve y\u00f6netim hizmetlerinin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc b\u00f6lgesel bir Global Capability Center (GCC) merkezi haline gelmesine katk\u0131 sa\u011flayabilecek \u00f6nemli bir d\u00fczenleme niteli\u011findedir.<\/span><\/p>\n<h3>4. NHM Kapsam\u0131ndaki Hizmetler<\/h3>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.1. Genel Olarak<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi (NHM) rejiminin en dikkat \u00e7ekici \u00f6zelliklerinden biri, kapsad\u0131\u011f\u0131 faaliyet alanlar\u0131n\u0131n son derece geni\u015f tutulmu\u015f olmas\u0131d\u0131r. Kanun koyucu, yaln\u0131zca finansal hizmetleri veya belirli sekt\u00f6rlere \u00f6zg\u00fc faaliyetleri de\u011fil; \u00e7ok uluslu \u015firketlerin b\u00f6lgesel ve k\u00fcresel operasyonlar\u0131nda ihtiya\u00e7 duydu\u011fu \u00e7ok say\u0131da y\u00fcksek katma de\u011ferli fonksiyonu NHM kapsam\u0131na dahil etmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu yakla\u015f\u0131m, T\u00fcrkiye&rsquo;nin yaln\u0131zca bir \u00fcretim merkezi de\u011fil, ayn\u0131 zamanda y\u00f6netim, teknoloji, veri, hukuk, uyum ve finans alanlar\u0131nda b\u00f6lgesel bir hizmet merkezi olma hedefini yans\u0131tmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda say\u0131lan faaliyetler incelendi\u011finde NHM modelinin uluslararas\u0131 uygulamalardaki Global Capability Center (GCC), Shared Services Center (SSC) ve Global Business Services (GBS) yap\u0131lar\u0131yla b\u00fcy\u00fck \u00f6l\u00e7\u00fcde \u00f6rt\u00fc\u015ft\u00fc\u011f\u00fc g\u00f6r\u00fclmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.2. Finansal Dan\u0131\u015fmanl\u0131k ve Finans Y\u00f6netimi Hizmetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, finansal y\u00f6netim ve finansal dan\u0131\u015fmanl\u0131k faaliyetlerini NHM kapsam\u0131ndaki temel hizmet alanlar\u0131ndan biri olarak kabul etmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda y\u00fcr\u00fct\u00fclebilecek faaliyetler aras\u0131nda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal dan\u0131\u015fmanl\u0131k,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal planlama,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal analiz,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00fct\u00e7eleme,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal raporlama,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u00f6netim raporlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Performans de\u011ferlendirmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal finans hizmetleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yer almaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7ok uluslu \u015firketler bak\u0131m\u0131ndan bu t\u00fcr faaliyetler \u00e7o\u011fu zaman tek bir \u00fclkede kurulan b\u00f6lgesel merkezlerde y\u00fcr\u00fct\u00fclmektedir. NHM modeli sayesinde T\u00fcrkiye&rsquo;nin de bu t\u00fcr finansal operasyonlar\u0131n merkezi haline gelmesi hedeflenmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.3. Risk Y\u00f6netimi ve \u0130\u00e7 Kontrol Faaliyetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcn\u00fcm\u00fczde b\u00fcy\u00fck \u015firket gruplar\u0131n\u0131n en \u00f6nemli fonksiyonlar\u0131ndan biri risk y\u00f6netimidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda a\u00e7\u0131k\u00e7a say\u0131lan faaliyetler aras\u0131nda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Risk y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u00e7 kontrol sistemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal risk de\u011ferlendirmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Operasyonel risk y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal risk y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum risklerinin izlenmesi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">bulunmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle finans, teknoloji, enerji ve uluslararas\u0131 ticaret sekt\u00f6rlerinde faaliyet g\u00f6steren \u015firketler bak\u0131m\u0131ndan risk y\u00f6netimi merkezleri stratejik \u00f6nem ta\u015f\u0131maktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;nin NHM rejimi sayesinde bu t\u00fcr b\u00f6lgesel risk y\u00f6netim merkezlerini \u00e7ekmeyi ama\u00e7lad\u0131\u011f\u0131 anla\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.4. Nakit, Likidite ve Hazine Y\u00f6netimi<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda yer alan bir di\u011fer \u00f6nemli faaliyet grubu hazine (treasury) fonksiyonlar\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bunlar aras\u0131nda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nakit y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Likidite y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Fonlama i\u015flemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bor\u00e7lanma planlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup i\u00e7i finansman s\u00fcre\u00e7leri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sermaye yap\u0131s\u0131n\u0131n y\u00f6netimi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">bulunmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu faaliyetler \u00f6zellikle \u00e7ok uluslu \u015firketlerin b\u00f6lgesel merkezlerinde y\u00fcr\u00fct\u00fclmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu y\u00f6n\u00fcyle NHM sistemi, \u0130stanbul Finans Merkezi mevzuat\u0131nda daha \u00f6nce yer alan \u00ab\u00a0<em>b\u00f6lgesel hazine ve finansal y\u00f6netim merkezi<\/em>\u00a0\u00bb kavram\u0131n\u0131n geni\u015fletilmi\u015f bir versiyonu olarak de\u011ferlendirilebilir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.5. Muhasebe ve Finansal Raporlama Hizmetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Shared Services Center modellerinde en s\u0131k g\u00f6r\u00fclen faaliyetlerden biri muhasebe ve raporlama hizmetleridir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM kapsam\u0131nda y\u00fcr\u00fct\u00fclebilecek muhasebe faaliyetleri aras\u0131nda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal kay\u0131t s\u00fcre\u00e7leri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Konsolidasyon i\u015flemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup raporlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 muhasebe standartlar\u0131 uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u00f6netim raporlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00fct\u00e7e ve performans analizleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yer almaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle IFRS ve di\u011fer uluslararas\u0131 finansal raporlama standartlar\u0131 konusunda uzman ekiplerin T\u00fcrkiye&rsquo;de konumland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn hale gelebilecektir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.6. Dijital D\u00f6n\u00fc\u015f\u00fcm ve Teknoloji Dan\u0131\u015fmanl\u0131\u011f\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, dijital d\u00f6n\u00fc\u015f\u00fcm ve teknoloji dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetlerini a\u00e7\u0131k \u015fekilde NHM kapsam\u0131na dahil etmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dijital d\u00f6n\u00fc\u015f\u00fcm projeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal yaz\u0131l\u0131m sistemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bulut bili\u015fim \u00e7\u00f6z\u00fcmleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u015f s\u00fcre\u00e7lerinin otomasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapay zek\u00e2 uygulamalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri y\u00f6netimi sistemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji stratejisi geli\u015ftirilmesi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi faaliyetler y\u00fcr\u00fct\u00fclebilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme \u00f6zellikle teknoloji \u015firketleri ve dijital d\u00f6n\u00fc\u015f\u00fcm odakl\u0131 uluslararas\u0131 gruplar bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.7. Veri Analiti\u011fi ve \u0130\u015f Zek\u00e2s\u0131 Hizmetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Modern GCC yap\u0131lanmalar\u0131n\u0131n en h\u0131zl\u0131 b\u00fcy\u00fcyen alanlar\u0131ndan biri veri analiti\u011fidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun kapsam\u0131nda;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri analizi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u015f zek\u00e2s\u0131 uygulamalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri modelleme,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri raporlama,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Karar destek sistemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00fcy\u00fck veri analiti\u011fi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">faaliyetleri NHM b\u00fcnyesinde y\u00fcr\u00fct\u00fclebilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle yapay zek\u00e2 destekli veri analiti\u011fi hizmetlerinin \u00f6n\u00fcm\u00fczdeki y\u0131llarda NHM faaliyetleri i\u00e7erisinde \u00f6nemli bir yer edinmesi beklenmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.8. \u0130nsan Kaynaklar\u0131 ve E\u011fitim Hizmetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, insan kaynaklar\u0131 y\u00f6netimi ve e\u011fitim faaliyetlerini de NHM kapsam\u0131na dahil etmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Personel i\u015fe al\u0131m s\u00fcre\u00e7leri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yetenek y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Performans de\u011ferlendirme sistemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kariyer planlama,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal e\u011fitim programlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Liderlik geli\u015ftirme faaliyetleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tek merkezden y\u00fcr\u00fct\u00fclebilecektir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 \u015firketlerin b\u00f6lgesel insan kaynaklar\u0131 merkezlerini T\u00fcrkiye&rsquo;de konumland\u0131rabilmeleri bak\u0131m\u0131ndan bu d\u00fczenleme \u00f6nemli avantajlar sa\u011flamaktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.9. Sat\u0131\u015f Sonras\u0131 Destek ve Teknik Destek Hizmetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda yer verilen faaliyetlerden biri de sat\u0131\u015f sonras\u0131 destek hizmetleridir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik destek,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">M\u00fc\u015fteri destek operasyonlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Garanti s\u00fcre\u00e7leri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn destek hizmetleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel servis koordinasyonu,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi faaliyetler NHM \u00e7at\u0131s\u0131 alt\u0131nda y\u00fcr\u00fct\u00fclebilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu alan \u00f6zellikle teknoloji, otomotiv, savunma sanayi ve elektronik sekt\u00f6rlerinde faaliyet g\u00f6steren uluslararas\u0131 \u015firketler bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.10. Ara\u015ft\u0131rma ve Geli\u015ftirme (Ar-Ge) Faaliyetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun do\u011frudan Ar-Ge koordinasyonu ve ilgili faaliyetleri de NHM kapsam\u0131na alm\u0131\u015ft\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ar-Ge projelerinin koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dcr\u00fcn geli\u015ftirme faaliyetleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Test ve do\u011frulama s\u00fcre\u00e7leri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Laboratuvar hizmetleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130novasyon y\u00f6netimi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi faaliyetler y\u00fcr\u00fct\u00fclebilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme, NHM modelinin yaln\u0131zca operasyonel hizmetlerle s\u0131n\u0131rl\u0131 olmad\u0131\u011f\u0131n\u0131; y\u00fcksek katma de\u011ferli bilgi \u00fcretimini de te\u015fvik etti\u011fini g\u00f6stermektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.11. Hukuk Dan\u0131\u015fmanl\u0131\u011f\u0131 Faaliyetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunun en dikkat \u00e7ekici yeniliklerinden biri hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetlerinin NHM kapsam\u0131na al\u0131nm\u0131\u015f olmas\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme sayesinde \u00e7ok uluslu \u015firketlerin:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel hukuk departmanlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Legal Operations Center yap\u0131lanmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki s\u00fcre\u00e7 y\u00f6netim merkezleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6zle\u015fme y\u00f6netimi ekipleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;de faaliyet g\u00f6sterebilecektir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak kanun \u00f6nemli bir s\u0131n\u0131rlama da getirmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrk hukukuna veya T\u00fcrkiye&rsquo;deki faaliyetlere ili\u015fkin hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetleri yaln\u0131zca Avukatl\u0131k Kanunu kapsam\u0131nda faaliyet g\u00f6sterebilecek avukatlar veya avukat ortakl\u0131klar\u0131ndan al\u0131nabilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dolay\u0131s\u0131yla NHM b\u00fcnyesinde y\u00fcr\u00fct\u00fclen hukuk faaliyetleri ile T\u00fcrkiye&rsquo;de avukatl\u0131k hizmeti sunulmas\u0131 aras\u0131nda dikkatli bir ayr\u0131m yap\u0131lmas\u0131 gerekecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu konu ilerleyen b\u00f6l\u00fcmlerde ayr\u0131ca ayr\u0131nt\u0131l\u0131 olarak incelenecektir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.12. Uyum (Compliance) ve Kurumsal Y\u00f6neti\u015fim Hizmetleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM modelinin en stratejik faaliyet alanlar\u0131ndan biri de uyum hizmetleridir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal uyum programlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u00e7 politika ve prosed\u00fcrlerin geli\u015ftirilmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Etik kurallar\u0131n uygulanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yolsuzlukla m\u00fccadele sistemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 yapt\u0131r\u0131m uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130hracat kontrol\u00fc uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri koruma uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal y\u00f6neti\u015fim sistemleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tek merkezden y\u00f6netilebilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle uluslararas\u0131 yapt\u0131r\u0131mlar, ihracat kontrolleri, veri koruma ve etik uyum alanlar\u0131nda faaliyet g\u00f6steren merkezlerin T\u00fcrkiye&rsquo;de kurulmas\u0131 \u00f6nemli bir f\u0131rsat olarak de\u011ferlendirilebilir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4.13. NHM Kapsam\u0131ndaki Hizmetlerin Ortak \u00d6zelli\u011fi<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda say\u0131lan t\u00fcm faaliyetler birlikte de\u011ferlendirildi\u011finde ortak bir \u00f6zellik dikkat \u00e7ekmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sistemi;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bilgi yo\u011fun,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kayna\u011f\u0131 odakl\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji destekli,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u00fcksek katma de\u011fer \u00fcreten,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6l\u00e7eklenebilir,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">hizmetleri te\u015fvik etmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu y\u00f6n\u00fcyle NHM modeli, klasik \u00e7a\u011fr\u0131 merkezi veya d\u00fc\u015f\u00fck maliyetli d\u0131\u015f kaynak kullan\u0131m\u0131ndan farkl\u0131 olarak, \u00e7ok uluslu \u015firketlerin stratejik fonksiyonlar\u0131n\u0131 y\u00f6neten Global Capability Center (GCC) yap\u0131lanmalar\u0131n\u0131 hedeflemektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dolay\u0131s\u0131yla NHM d\u00fczenlemesi, T\u00fcrkiye&rsquo;nin yaln\u0131zca \u00fcretim yapan \u015firketleri de\u011fil; hukuk, finans, teknoloji, veri analiti\u011fi, uyum ve y\u00f6netim alanlar\u0131nda uzmanla\u015fm\u0131\u015f b\u00f6lgesel merkezleri de \u00e7ekmeye y\u00f6nelik yeni nesil bir yat\u0131r\u0131m politikas\u0131 olarak de\u011ferlendirilmelidir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5. Hukuk Dan\u0131\u015fmanl\u0131\u011f\u0131 Faaliyetleri ve Avukatl\u0131k Kanunu Boyutu<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi (NHM) d\u00fczenlemesinin en dikkat \u00e7ekici ve T\u00fcrk hukuk sistemi bak\u0131m\u0131ndan en \u00f6zg\u00fcn y\u00f6nlerinden biri, hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 faaliyetlerinin a\u00e7\u0131k\u00e7a NHM kapsam\u0131ndaki hizmetler aras\u0131nda say\u0131lm\u0131\u015f olmas\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 uygulamalarda Global Capability Center (GCC), Shared Services Center (SSC) ve Global Business Services (GBS) yap\u0131lar\u0131 i\u00e7erisinde hukuk departmanlar\u0131, s\u00f6zle\u015fme y\u00f6netim ekipleri, kurumsal uyum birimleri ve b\u00f6lgesel hukuk merkezleri \u00f6nemli bir yer tutmaktad\u0131r. \u00d6zellikle \u00e7ok uluslu \u015firketler, farkl\u0131 \u00fclkelerdeki hukuk operasyonlar\u0131n\u0131 tek bir merkezden y\u00f6netmek amac\u0131yla \u00ab\u00a0<em>Regional Legal Hub<\/em>\u00a0\u00bb veya \u00ab\u00a0<em>Legal Operations Center<\/em>\u00a0\u00bb olarak adland\u0131r\u0131lan yap\u0131lanmalar kurmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrk mevzuat\u0131 da NHM d\u00fczenlemesi ile bu e\u011filimi dikkate alm\u0131\u015f ve hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 faaliyetlerini te\u015fvik edilen hizmet alanlar\u0131 aras\u0131na dahil etmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak hukuk hizmetlerinin niteli\u011fi gere\u011fi, NHM sistemi ile Avukatl\u0131k Kanunu aras\u0131nda dikkatli bir denge kurulmu\u015ftur.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.1. Hukuk Dan\u0131\u015fmanl\u0131\u011f\u0131 NHM Kapsam\u0131nda Bir Faaliyet Alan\u0131d\u0131r<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu&rsquo;na eklenen d\u00fczenleme kapsam\u0131nda hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 faaliyetleri NHM b\u00fcnyesinde y\u00fcr\u00fct\u00fclebilecek hizmetler aras\u0131nda a\u00e7\u0131k\u00e7a say\u0131lm\u0131\u015ft\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme sayesinde \u00e7ok uluslu \u015firketler;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel hukuk operasyonlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6zle\u015fme y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki s\u00fcre\u00e7 koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki risk de\u011ferlendirmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal y\u00f6neti\u015fim,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk teknolojileri uygulamalar\u0131,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi faaliyetleri T\u00fcrkiye&rsquo;de kuracaklar\u0131 Nitelikli Hizmet Merkezleri \u00fczerinden y\u00fcr\u00fctebilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu durum \u00f6zellikle Avrupa, Orta Do\u011fu, Kuzey Afrika ve T\u00fcrk Cumhuriyetleri b\u00f6lgesinde faaliyet g\u00f6steren \u015firket gruplar\u0131 bak\u0131m\u0131ndan \u00f6nemli f\u0131rsatlar yaratmaktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.2. T\u00fcrk Hukukuna \u0130li\u015fkin Hizmetlerde Getirilen \u00d6zel S\u0131n\u0131rlama<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun koyucu hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 faaliyetlerini NHM kapsam\u0131na dahil ederken \u00f6nemli bir s\u0131n\u0131rlama da getirmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re:\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrk hukukuna ili\u015fkin hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 veya T\u00fcrkiye&rsquo;deki faaliyetlere ili\u015fkin hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetleri ancak Avukatl\u0131k Kanunu kapsam\u0131nda hizmet verebilecek avukatlar veya avukat ortakl\u0131klar\u0131 taraf\u0131ndan sunulabilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu h\u00fck\u00fcm son derece \u00f6nemlidir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7\u00fcnk\u00fc NHM sistemi, uluslararas\u0131 \u015firketlerin b\u00f6lgesel hukuk operasyonlar\u0131n\u0131 T\u00fcrkiye&rsquo;ye ta\u015f\u0131mas\u0131na imkan verirken, T\u00fcrkiye&rsquo;de avukatl\u0131k faaliyetlerinin yaln\u0131zca Avukatl\u0131k Kanunu \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmesi ilkesini de korumaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dolay\u0131s\u0131yla NHM b\u00fcnyesinde faaliyet g\u00f6steren bir \u015firket:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel s\u00f6zle\u015fme y\u00f6netimi yapabilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 hukuk ara\u015ft\u0131rmalar\u0131 ger\u00e7ekle\u015ftirebilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki s\u00fcre\u00e7 koordinasyonu sa\u011flayabilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup \u015firketlerine y\u00f6nelik standart politika ve prosed\u00fcrler geli\u015ftirebilir,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ancak T\u00fcrk hukukuna ili\u015fkin ba\u011f\u0131ms\u0131z hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 hizmetlerini do\u011frudan sunamaz. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu hizmetlerin Avukatl\u0131k Kanunu kapsam\u0131nda faaliyet g\u00f6steren avukatlar veya avukat ortakl\u0131klar\u0131ndan al\u0131nmas\u0131 gerekecektir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.4. Avukatl\u0131k Kanunu A\u00e7\u0131s\u0131ndan De\u011ferlendirme<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;de hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 ve avukatl\u0131k faaliyetleri esas olarak 1136 say\u0131l\u0131 Avukatl\u0131k Kanunu ile d\u00fczenlenmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avukatl\u0131k Kanunu uyar\u0131nca:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki m\u00fctalaa verilmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki uyu\u015fmazl\u0131klarda temsil,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Mahkemelerde vekillik,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki hak ve menfaatlerin korunmas\u0131na y\u00f6nelik dan\u0131\u015fmanl\u0131k,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">avukatl\u0131k faaliyetleri aras\u0131nda yer almaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM d\u00fczenlemesi bu temel sistemi de\u011fi\u015ftirmedi. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Aksine, T\u00fcrk hukukuna ili\u015fkin dan\u0131\u015fmanl\u0131k faaliyetlerinin yaln\u0131zca avukatlar veya avukat ortakl\u0131klar\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclebilece\u011fini a\u00e7\u0131k\u00e7a belirterek mevcut mesleki koruma sistemini muhafaza etmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM yap\u0131lanmalar\u0131 ile Avukatl\u0131k Kanunu aras\u0131nda bir \u00e7at\u0131\u015fma de\u011fil, tamamlay\u0131c\u0131l\u0131k ili\u015fkisi kurulmu\u015ftur.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.5. Regional Legal Hub Nedir?<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 \u015firketlerin son y\u0131llarda s\u0131kl\u0131kla tercih etti\u011fi modellerden biri Regional Legal Hub yap\u0131lanmalar\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu merkezler genellikle;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6zle\u015fme y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki ara\u015ft\u0131rma,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dava takibi koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">D\u0131\u015f hukuk b\u00fcrolar\u0131n\u0131n y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum s\u00fcre\u00e7lerinin izlenmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki raporlama,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi faaliyetleri y\u00fcr\u00fctmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Orta Do\u011fu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Afrika,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Asya-Pasifik,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">b\u00f6lgesindeki hukuk operasyonlar\u0131 tek bir merkezden y\u00f6netilebilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;nin NHM sistemi, bu t\u00fcr b\u00f6lgesel hukuk merkezlerinin kurulabilmesi bak\u0131m\u0131ndan \u00f6nemli bir hukuki zemin olu\u015fturmaktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.6. Legal Operations Center Yap\u0131lanmalar\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Son y\u0131llarda hukuk departmanlar\u0131nda ortaya \u00e7\u0131kan en \u00f6nemli d\u00f6n\u00fc\u015f\u00fcmlerden biri \u00ab\u00a0<em>Legal Operations<\/em>\u00a0\u00bb yakla\u015f\u0131m\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Legal Operations ekipleri genellikle:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk teknolojileri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6zle\u015fme ya\u015fam d\u00f6ng\u00fcs\u00fc y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk b\u00fct\u00e7elerinin y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">D\u0131\u015f hukuk b\u00fcrolar\u0131n\u0131n koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Performans \u00f6l\u00e7\u00fcm\u00fc,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00fcre\u00e7 optimizasyonu,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi faaliyetleri y\u00fcr\u00fctmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu faaliyetlerin \u00f6nemli bir b\u00f6l\u00fcm\u00fc klasik avukatl\u0131k hizmeti niteli\u011finde de\u011fildir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM modeli, Legal Operations Center yap\u0131lanmalar\u0131n\u0131n T\u00fcrkiye&rsquo;de kurulmas\u0131 i\u00e7in uygun bir zemin sa\u011flayabilir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.7. Compliance Center ve Ethics Office Yap\u0131lanmalar\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Modern \u015firketlerde hukuk departmanlar\u0131 ile uyum departmanlar\u0131 aras\u0131ndaki ili\u015fki giderek g\u00fc\u00e7lenmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda \u00e7ok uluslu \u015firketler;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Compliance Center,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ethics Office,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Corporate Governance Office,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Internal Investigations Unit,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi birimler olu\u015fturmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu merkezler:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yolsuzlukla m\u00fccadele,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Etik kurallar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dc\u00e7\u00fcnc\u00fc taraf incelemeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapt\u0131r\u0131m uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130hracat kontrol\u00fc uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri koruma uyumu,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">alanlar\u0131nda faaliyet g\u00f6stermektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanunda uyum faaliyetlerinin NHM kapsam\u0131na a\u00e7\u0131k\u00e7a dahil edilmi\u015f olmas\u0131, T\u00fcrkiye&rsquo;nin bu t\u00fcr merkezler i\u00e7in b\u00f6lgesel bir \u00fcs haline gelmesini destekleyebilecek \u00f6nemli bir geli\u015fmedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.8. Uluslararas\u0131 Yapt\u0131r\u0131mlar ve \u0130hracat Kontrolleri Boyutu<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin gelecekte en \u00f6nemli kullan\u0131m alanlar\u0131ndan biri de yapt\u0131r\u0131m ve ihracat kontrol\u00fc uyum merkezleri olabilir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ABD yapt\u0131r\u0131mlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">AB yapt\u0131r\u0131mlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Birle\u015fik Krall\u0131k yapt\u0131r\u0131mlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130hracat kontrol d\u00fczenlemeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7ift kullan\u0131ml\u0131 \u00fcr\u00fcn kontrolleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">konular\u0131nda faaliyet g\u00f6steren uluslararas\u0131 \u015firketler, b\u00f6lgesel uyum operasyonlar\u0131n\u0131 belirli merkezlerde toplamaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;nin co\u011frafi konumu ve geli\u015fen hizmet sekt\u00f6r\u00fc dikkate al\u0131nd\u0131\u011f\u0131nda, NHM rejimi bu t\u00fcr b\u00f6lgesel uyum merkezlerinin kurulmas\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemli f\u0131rsatlar sunabilir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">5.9. NHM Rejiminin Hukuk Sekt\u00f6r\u00fc A\u00e7\u0131s\u0131ndan \u00d6nemi<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM d\u00fczenlemesi yaln\u0131zca yat\u0131r\u0131mc\u0131lar i\u00e7in de\u011fil, hukuk sekt\u00f6r\u00fc a\u00e7\u0131s\u0131ndan da \u00f6nemli sonu\u00e7lar do\u011furmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6n\u00fcm\u00fczdeki d\u00f6nemde:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Regional Legal Hub,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Legal Operations Center,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Compliance Center,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Data Protection Office,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sanctions &amp; Export Controls Hub,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi yap\u0131lanmalar\u0131n T\u00fcrkiye&rsquo;de kurulmas\u0131 halinde, bunlar\u0131n yerel hukuk deste\u011fi ihtiyac\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde artacakt\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrk hukukuna ili\u015fkin dan\u0131\u015fmanl\u0131k faaliyetlerinin yaln\u0131zca avukatlar ve avukat ortakl\u0131klar\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclebilecek olmas\u0131, uluslararas\u0131 \u015firketlerin yerel hukuk b\u00fcrolar\u0131yla daha yak\u0131n \u00e7al\u0131\u015fmas\u0131n\u0131 gerektirecektir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu durum, uluslararas\u0131 yat\u0131r\u0131mc\u0131larla \u00e7al\u0131\u015fan ve kurumsal uyum, veri koruma, uluslararas\u0131 ticaret, yapt\u0131r\u0131mlar ve \u015firketler hukuku alanlar\u0131nda uzmanla\u015fm\u0131\u015f hukuk b\u00fcrolar\u0131 i\u00e7in yeni f\u0131rsatlar yaratmaktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6. NHM&rsquo;lere Sa\u011flanan Vergi Te\u015fvikleri<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi (NHM) d\u00fczenlemesinin en \u00f6nemli unsurlar\u0131ndan biri, yat\u0131r\u0131mc\u0131lar ve \u00e7al\u0131\u015fanlar i\u00e7in \u00f6ng\u00f6r\u00fclen kapsaml\u0131 vergi te\u015fvikleridir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun koyucu, NHM modelini yaln\u0131zca yeni bir \u015firket stat\u00fcs\u00fc olarak de\u011fil, ayn\u0131 zamanda T\u00fcrkiye&rsquo;nin y\u00fcksek katma de\u011ferli hizmet ihracat\u0131n\u0131 art\u0131racak stratejik bir yat\u0131r\u0131m arac\u0131 olarak tasarlam\u0131\u015ft\u0131r. Bu nedenle NHM&rsquo;lere hem kurumlar vergisi hem de gelir vergisi bak\u0131m\u0131ndan \u00f6nemli avantajlar sa\u011flanm\u0131\u015ft\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7ok uluslu \u015firketlerin b\u00f6lgesel hizmet merkezlerini T\u00fcrkiye&rsquo;ye ta\u015f\u0131malar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u00fcksek nitelikli \u00e7al\u0131\u015fanlar\u0131n istihdam edilmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">D\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlerin art\u0131r\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul Finans Merkezi&rsquo;nin cazibesinin g\u00fc\u00e7lendirilmesi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ama\u00e7lar\u0131 do\u011frultusunda olduk\u00e7a g\u00fc\u00e7l\u00fc te\u015fvik mekanizmalar\u0131 olu\u015fturulmu\u015ftur. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu b\u00f6l\u00fcmde NHM&rsquo;lere sa\u011flanan vergi avantajlar\u0131 ayr\u0131nt\u0131l\u0131 olarak incelenmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.1. Kurumlar Vergisi Avantajlar\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin en dikkat \u00e7ekici te\u015fviki kurumlar vergisine ili\u015fkindir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re Nitelikli Hizmet Merkezlerinin m\u00fcnhas\u0131ran NHM faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95&rsquo;i kurumlar vergisi matrah\u0131ndan indirilebilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ba\u015fka bir ifadeyle;\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinden elde edilen kazanc\u0131n yaln\u0131zca %5&rsquo;lik k\u0131sm\u0131 kurumlar vergisi matrah\u0131na dahil edilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu oran, T\u00fcrkiye&rsquo;de mevcut yat\u0131r\u0131m te\u015fvik sistemleri i\u00e7erisinde en g\u00fc\u00e7l\u00fc vergi avantajlar\u0131ndan biri olarak de\u011ferlendirilebilir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rnek: b<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ir NHM&rsquo;nin ilgili hesap d\u00f6neminde NHM faaliyetlerinden elde etti\u011fi kazan\u00e7 100 milyon TL ise;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">95 milyon TL kurumlar vergisi matrah\u0131ndan indirilebilecek,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yaln\u0131zca 5 milyon TL vergilendirilebilir kazan\u00e7 olarak dikkate al\u0131nacakt\u0131r.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu durum NHM yat\u0131r\u0131mlar\u0131n\u0131n finansal cazibesini \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131rmaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumlar vergisi avantaj\u0131 yaln\u0131zca belirli kazan\u00e7lar bak\u0131m\u0131ndan uygulanmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Te\u015fvikin uygulanabilmesi i\u00e7in kazanc\u0131n:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinden kaynaklanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden elde edilmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hizmet ihrac\u0131 niteli\u011fi ta\u015f\u0131mas\u0131,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gerekmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dolay\u0131s\u0131yla;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;deki \u00fc\u00e7\u00fcnc\u00fc ki\u015filere verilen hizmetlerden elde edilen gelirler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM kapsam\u0131 d\u0131\u015f\u0131nda kalan faaliyetlerden do\u011fan kazan\u00e7lar,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ayn\u0131 avantajdan yararlanamayacakt\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle gelirlerin ve faaliyetlerin do\u011fru \u015fekilde ayr\u0131\u015ft\u0131r\u0131lmas\u0131 b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM te\u015fvik sisteminin en dikkat \u00e7ekici \u00f6zelliklerinden biri de s\u00fcresidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re kurumlar vergisi indirimi;\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM&rsquo;nin faaliyete ge\u00e7ti\u011fi tarihten itibaren yirmi hesap d\u00f6nemi boyunca uygulanabilecektir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;deki bir\u00e7ok yat\u0131r\u0131m te\u015fvikinde daha k\u0131sa s\u00fcreler \u00f6ng\u00f6r\u00fcl\u00fcrken, NHM sisteminde yirmi y\u0131ll\u0131k bir avantaj sa\u011flanmas\u0131 yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan \u00f6nemli bir \u00f6ng\u00f6r\u00fclebilirlik yaratmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu s\u00fcre, \u00f6zellikle b\u00fcy\u00fck \u00f6l\u00e7ekli b\u00f6lgesel merkez yat\u0131r\u0131mlar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemli bir g\u00fcvence niteli\u011findedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumlar vergisi avantaj\u0131ndan yararlan\u0131labilmesi i\u00e7in \u00f6nemli bir \u015fart daha bulunmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinden elde edilen kazan\u00e7lar\u0131n, ilgili hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesinin verilme s\u00fcresine kadar T\u00fcrkiye&rsquo;ye transfer edilmesi gerekmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u015fart\u0131n amac\u0131:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">D\u00f6viz giri\u015fini te\u015fvik etmek,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;nin cari i\u015flemler dengesine katk\u0131 sa\u011flamak,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hizmet ihracat\u0131n\u0131 art\u0131rmakt\u0131r.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM sistemi ayn\u0131 zamanda d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetleri destekleyen bir mekanizma olarak tasarlanm\u0131\u015ft\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.1. \u0130stanbul Finans Merkezi \u0130\u00e7in \u00d6zel Kurumlar Vergisi Rejimi<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun koyucu, <a href=\"https:\/\/www.bicakhukuk.com\/fr\/istanbul-finans-merkezinde-hukuki-surecler\/\" target=\"_blank\" rel=\"noopener\">\u0130stanbul Finans Merkezi<\/a>&lsquo;ni NHM sisteminin merkezi unsurlar\u0131ndan biri olarak g\u00f6rmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle \u0130stanbul Finans Merkezi b\u00fcnyesinde faaliyet g\u00f6steren ve gerekli kat\u0131l\u0131mc\u0131 stat\u00fcs\u00fcne sahip NHM&rsquo;ler bak\u0131m\u0131ndan daha avantajl\u0131 bir rejim \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda; <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul Finans Merkezi i\u00e7erisinde faaliyet g\u00f6steren NHM&rsquo;lerin ilgili kazan\u00e7lar\u0131n\u0131n %100&rsquo;\u00fc kurumlar vergisi matrah\u0131ndan indirilebilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme teorik olarak NHM faaliyetlerinden elde edilen kazanc\u0131n tamam\u0131n\u0131n kurumlar vergisi matrah\u0131 d\u0131\u015f\u0131nda kalabilmesine imkan sa\u011flamaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun yaln\u0131zca \u0130stanbul Finans Merkezi&rsquo;ni de\u011fil, belirli end\u00fcstri b\u00f6lgelerini de desteklemektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan ve Cumhurba\u015fkan\u0131 taraf\u0131ndan uygun g\u00f6r\u00fclen baz\u0131 b\u00f6lgelerde faaliyet g\u00f6steren NHM&rsquo;ler i\u00e7in de %100 kazan\u00e7 indirimi uygulanabilecektir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu yakla\u015f\u0131m, T\u00fcrkiye&rsquo;nin yaln\u0131zca \u0130stanbul merkezli de\u011fil, farkl\u0131 b\u00f6lgelerde de y\u00fcksek katma de\u011ferli hizmet k\u00fcmelenmeleri olu\u015fturmak istedi\u011fini g\u00f6stermektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.3. Nitelikli Hizmet Personeline Sa\u011flanan Gelir Vergisi \u0130stisnas\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin ikinci \u00f6nemli te\u015fvik aya\u011f\u0131 \u00e7al\u0131\u015fanlara y\u00f6neliktir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir Vergisi Kanunu&rsquo;na eklenen d\u00fczenleme ile NHM&rsquo;lerde \u00e7al\u0131\u015fan nitelikli hizmet personelinin \u00fccretlerinin belirli bir k\u0131sm\u0131 gelir vergisinden istisna edilmi\u015ftir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Genel uygulamada;\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131na kadar olan k\u0131sm\u0131 gelir vergisinden istisnad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme \u00f6zellikle y\u00fcksek nitelikli i\u015f g\u00fcc\u00fcn\u00fcn T\u00fcrkiye&rsquo;de istihdam edilmesini te\u015fvik etmeyi ama\u00e7lamaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">334 Seri No.lu Gelir Vergisi Genel Tebli\u011fi Tasla\u011f\u0131&rsquo;nda \u00fccret kavram\u0131 geni\u015f yorumlanmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Buna g\u00f6re \u00fccret kapsam\u0131nda;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Maa\u015flar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Primler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130kramiyeler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Fazla \u00e7al\u0131\u015fma \u00fccretleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Para ile \u00f6l\u00e7\u00fclebilen di\u011fer menfaatler,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yer alabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle istisna yaln\u0131zca \u00e7\u0131plak \u00fccretle s\u0131n\u0131rl\u0131 de\u011fildir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.4. \u0130stanbul Finans Merkezi ve End\u00fcstri B\u00f6lgelerinde Gelir Vergisi Avantaj\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, \u0130stanbul Finans Merkezi b\u00fcnyesinde faaliyet g\u00f6steren NHM&rsquo;lerde \u00e7al\u0131\u015fan nitelikli hizmet personeli i\u00e7in daha avantajl\u0131 bir sistem \u00f6ng\u00f6rmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu durumda gelir vergisi istisnas\u0131; <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131 yerine be\u015f kat\u0131na kadar uygulanabilmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ayn\u0131 avantaj belirli end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren NHM&rsquo;ler i\u00e7in de ge\u00e7erlidir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu d\u00fczenleme \u00f6zellikle:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yaz\u0131l\u0131m m\u00fchendisleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapay zek\u00e2 uzmanlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri bilimcileri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Siber g\u00fcvenlik uzmanlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans uzmanlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk dan\u0131\u015fmanlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum uzmanlar\u0131,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi y\u00fcksek \u00fccretli \u00e7al\u0131\u015fanlar\u0131n T\u00fcrkiye&rsquo;de istihdam edilmesini desteklemektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.5. Damga Vergisi \u0130stisnas\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun yaln\u0131zca gelir vergisi avantaj\u0131 sa\u011flamakla yetinmemi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir vergisinden istisna edilen \u00fccret \u00f6demelerine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar da damga vergisinden istisna edilmi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu sayede hem i\u015fveren hem de \u00e7al\u0131\u015fan bak\u0131m\u0131ndan ilave maliyet avantaj\u0131 ortaya \u00e7\u0131kmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Her ne kadar damga vergisi avantaj\u0131 kurumlar vergisi ve gelir vergisi te\u015fvikleri kadar b\u00fcy\u00fck olmasa da, NHM sisteminin genel te\u015fvik yap\u0131s\u0131n\u0131 g\u00fc\u00e7lendiren unsurlardan biridir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.6. Cumhurba\u015fkan\u0131na Tan\u0131nan Yetkiler<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun, NHM te\u015fvik sisteminin ekonomik ko\u015fullara g\u00f6re uyarlanabilmesi amac\u0131yla Cumhurba\u015fkan\u0131na \u00f6nemli yetkiler vermi\u015ftir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Cumhurba\u015fkan\u0131:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumlar Vergisi \u0130ndirimi Bak\u0131m\u0131ndan<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130ndirim oranlar\u0131n\u0131 %50&rsquo;ye kadar d\u00fc\u015f\u00fcrebilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">%100&rsquo;e kadar art\u0131rabilir.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir Vergisi \u0130stisnas\u0131 Bak\u0131m\u0131ndan<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dc\u00e7 ve be\u015f katl\u0131k s\u0131n\u0131rlar\u0131 azaltabilir,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130ki kat\u0131na kadar art\u0131rabilir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM te\u015fviklerinin gelecekte ekonomik ve yat\u0131r\u0131m politikalar\u0131na ba\u011fl\u0131 olarak de\u011fi\u015febilmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">6.7. NHM Te\u015fviklerinin Uluslararas\u0131 Rekabet G\u00fcc\u00fc<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sistemi uluslararas\u0131 uygulamalarla kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda olduk\u00e7a dikkat \u00e7ekici avantajlar sunmaktad\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yirmi y\u0131ll\u0131k te\u015fvik s\u00fcresi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">%95 ve %100 kazan\u00e7 indirimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli personel \u00fccretlerine y\u00f6nelik gelir vergisi avantaj\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul Finans Merkezi ile entegrasyon,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;yi b\u00f6lgesel hizmet merkezi yat\u0131r\u0131mlar\u0131 bak\u0131m\u0131ndan g\u00fc\u00e7l\u00fc adaylardan biri haline getirmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bununla birlikte yat\u0131r\u0131mc\u0131lar\u0131n yaln\u0131zca vergi te\u015fviklerini de\u011fil;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Transfer fiyatland\u0131rmas\u0131 kurallar\u0131n\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup i\u00e7i hizmet s\u00f6zle\u015fmelerini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7al\u0131\u015fma izinlerini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri koruma y\u00fck\u00fcml\u00fcl\u00fcklerini,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">D\u00fczenleyici uyum gerekliliklerini,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">de birlikte de\u011ferlendirmeleri gerekmektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7. NHM&rsquo;lerde Veri Koruma ve Siber G\u00fcvenlik<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezleri (NHM), b\u00fcy\u00fck \u00f6l\u00e7\u00fcde bilgi yo\u011fun faaliyetler y\u00fcr\u00fctmek \u00fczere tasarlanm\u0131\u015f yap\u0131lard\u0131r. Kanunda say\u0131lan faaliyet alanlar\u0131 incelendi\u011finde; finansal raporlama, insan kaynaklar\u0131 y\u00f6netimi, veri analiti\u011fi, teknoloji dan\u0131\u015fmanl\u0131\u011f\u0131, hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 koordinasyonu, uyum faaliyetleri ve dijital d\u00f6n\u00fc\u015f\u00fcm hizmetlerinin \u00f6nemli \u00f6l\u00e7\u00fcde veri i\u015flenmesini gerektirdi\u011fi g\u00f6r\u00fclmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle veri koruma ve siber g\u00fcvenlik, NHM sisteminin yaln\u0131zca teknik de\u011fil ayn\u0131 zamanda hukuki a\u00e7\u0131dan da en kritik unsurlar\u0131ndan biridir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle \u00e7ok uluslu \u015firketlerin b\u00f6lgesel hizmet merkezleri bak\u0131m\u0131ndan a\u015fa\u011f\u0131daki sorular \u00f6nem kazanmaktad\u0131r:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ki\u015fisel veriler hangi \u00fclkede i\u015flenecektir?<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veriler hangi \u00fclkelere aktar\u0131lacakt\u0131r?<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup \u015firketleri aras\u0131nda veri payla\u015f\u0131m\u0131 nas\u0131l yap\u0131lacakt\u0131r?<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapay zek\u00e2 sistemlerinde kullan\u0131lan veriler nas\u0131l korunacakt\u0131r?<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Siber sald\u0131r\u0131lara kar\u015f\u0131 hangi \u00f6nlemler al\u0131nacakt\u0131r?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM&rsquo;lerin s\u00fcrd\u00fcr\u00fclebilir ve g\u00fcvenli \u015fekilde faaliyet g\u00f6sterebilmesi i\u00e7in bu sorulara uygun hukuki ve teknik \u00e7\u00f6z\u00fcmler geli\u015ftirilmesi gerekmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.1. NHM&rsquo;lerde \u0130\u015flenen Veri T\u00fcrleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetleri do\u011fas\u0131 gere\u011fi geni\u015f kapsaml\u0131 veri i\u015fleme faaliyetlerini i\u00e7ermektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin: <\/span><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan Kaynaklar\u0131 Faaliyetleri<\/span><\/strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"> \u00e7er\u00e7evesinde \u00e7<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">al\u0131\u015fan bilgileri, p<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">erformans kay\u0131tlar\u0131, \u00fc<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">cret bilgileri, e<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u011fitim kay\u0131tlar\u0131;\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Finans ve Muhasebe Faaliyetleri<\/strong> \u00e7er\u00e7evesinde f<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">inansal veriler, m<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00fc\u015fteri kay\u0131tlar\u0131, \u00f6<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">deme bilgileri, t<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">icari s\u0131rlar;\u00a0<\/span><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk ve Uyum Faaliyetleri<\/span><\/strong> <span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00e7er\u00e7evesinde s<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00f6zle\u015fmeler, i<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00e7 soru\u015fturma dosyalar\u0131, u<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yum kay\u0131tlar\u0131, r<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">isk de\u011ferlendirme raporlar\u0131;\u00a0<\/span><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji ve Veri Analiti\u011fi Faaliyetleri<\/span><\/strong><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"> \u00e7er\u00e7evesinde s<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">istem loglar\u0131, k<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ullan\u0131c\u0131 verileri, b<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00fcy\u00fck veri setleri, y<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">apay zek\u00e2 e\u011fitim verilerinin <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00f6nemli bir k\u0131sm\u0131 ki\u015fisel veri veya ticari s\u0131r niteli\u011fi ta\u015f\u0131yabilmektedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.2. KVKK Kapsam\u0131ndaki Y\u00fck\u00fcml\u00fcl\u00fckler<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;de ki\u015fisel verilerin korunmas\u0131 esas olarak 6698 say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanunu (<a href=\"https:\/\/www.bicakhukuk.com\/fr\/guncel-gelismeler-isiginda-kvkk-uyum-egitimi\/\" target=\"_blank\" rel=\"noopener\">KVKK<\/a>) kapsam\u0131nda d\u00fczenlenmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM b\u00fcnyesinde faaliyet g\u00f6steren \u015firketler;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri sorumlusu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri i\u015fleyen,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ortak veri sorumlusu,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">s\u0131fatlar\u0131ndan biri veya birka\u00e7\u0131 kapsam\u0131nda de\u011ferlendirilebilir. Bu nedenle NHM&rsquo;lerin a\u015fa\u011f\u0131daki y\u00fck\u00fcml\u00fcl\u00fcklere uyum sa\u011flamas\u0131 gerekecektir:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Ayd\u0131nlatma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>:\u00a0\u0130lgili ki\u015filere veri i\u015fleme faaliyetleri hakk\u0131nda bilgi verilmesi.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Hukuki \u0130\u015fleme Sebebi<\/strong>: Veri i\u015fleme faaliyetlerinin kanuni dayana\u011fa sahip olmas\u0131.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Veri G\u00fcvenli\u011fi<\/strong>: Uygun teknik ve idari tedbirlerin al\u0131nmas\u0131.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Veri Minimizasyonu<\/strong>: Gerekli olmayan verilerin i\u015flenmemesi.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Saklama ve \u0130mha<\/strong>: Verilerin ihtiya\u00e7 sona erdi\u011finde silinmesi veya anonim hale getirilmesi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle \u00e7ok uluslu NHM yap\u0131lanmalar\u0131nda KVKK uyumu merkezi \u00f6neme sahip olacakt\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.3. Uluslararas\u0131 Veri Transferleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM&rsquo;lerin en \u00f6nemli \u00f6zelliklerinden biri farkl\u0131 \u00fclkelerde bulunan grup \u015firketlerine hizmet sunmalar\u0131d\u0131r.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle s\u0131n\u0131r \u00f6tesi veri transferleri NHM faaliyetlerinin ayr\u0131lmaz bir par\u00e7as\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;deki NHM Almanya&rsquo;daki grup \u015firketine hizmet verebilir.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kaynaklar\u0131 verileri Fransa&rsquo;daki merkez ile payla\u015f\u0131labilir.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal raporlama Polonya&rsquo;daki i\u015ftirakler i\u00e7in haz\u0131rlanabilir.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum faaliyetleri Birle\u015fik Arap Emirlikleri&rsquo;ndeki \u015firketleri kapsayabilir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu t\u00fcr durumlarda veri transferlerinin KVKK ve ilgili d\u00fczenlemelere uygun \u015fekilde ger\u00e7ekle\u015ftirilmesi gerekir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle 2024 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren s\u0131n\u0131r \u00f6tesi veri aktar\u0131m\u0131na ili\u015fkin yeni d\u00fczenlemeler, NHM&rsquo;ler a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.4. GDPR ve Avrupa Birli\u011fi Boyutu<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bir\u00e7ok NHM&rsquo;nin Avrupa merkezli \u015firketlere veya Avrupa&rsquo;daki i\u015ftiraklere hizmet vermesi beklenmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle yaln\u0131zca KVKK de\u011fil, Avrupa Birli\u011fi Genel Veri Koruma T\u00fcz\u00fc\u011f\u00fc (GDPR) da \u00f6nem kazanacakt\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">GDPR;<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa Birli\u011fi vatanda\u015flar\u0131n\u0131n verilerini i\u015fleyen kurulu\u015flara,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa&rsquo;daki grup \u015firketlerine hizmet veren merkezlere,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa&rsquo;dan veri alan yap\u0131lara,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">uygulanabilmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda NHM&rsquo;lerin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri i\u015fleme envanteri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri transfer mekanizmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri i\u015fleme s\u00f6zle\u015fmeleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri koruma etki de\u011ferlendirmeleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi GDPR gerekliliklerini de dikkate almalar\u0131 gerekebilir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.5. Grup \u015eirketleri Aras\u0131nda Veri Payla\u015f\u0131m\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminde en s\u0131k kar\u015f\u0131la\u015f\u0131lacak konulardan biri grup i\u00e7i veri payla\u015f\u0131m\u0131d\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kaynaklar\u0131 verileri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal raporlar<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum kay\u0131tlar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">M\u00fc\u015fteri bilgileri<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">ayn\u0131 \u015firket grubuna ait farkl\u0131 \u00fclkelerdeki \u015firketler aras\u0131nda payla\u015f\u0131labilir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ancak ayn\u0131 \u015firketler toplulu\u011funa ait olmak, veri koruma mevzuat\u0131n\u0131n uygulanmayaca\u011f\u0131 anlam\u0131na gelmez. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Her veri aktar\u0131m\u0131n\u0131n:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki dayana\u011f\u0131n\u0131n bulunmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gerekli s\u00f6zle\u015fmelerin yap\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcvenlik \u00f6nlemlerinin al\u0131nmas\u0131,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gerekmektedir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle grup i\u00e7i veri y\u00f6neti\u015fimi NHM&rsquo;ler a\u00e7\u0131s\u0131ndan kritik \u00f6nemdedir.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.6. Siber G\u00fcvenlik Riskleri<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM&rsquo;ler yo\u011fun veri i\u015fleyen ve y\u00fcksek teknoloji kullanan yap\u0131lar olduklar\u0131 i\u00e7in siber sald\u0131r\u0131lar bak\u0131m\u0131ndan \u00f6nemli hedefler haline gelebilir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal veriler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ticari s\u0131rlar,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ar-Ge bilgileri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuki belgeler,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum raporlar\u0131,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">siber sald\u0131rganlar a\u00e7\u0131s\u0131ndan y\u00fcksek de\u011fer ta\u015f\u0131maktad\u0131r.\u00a0Kar\u015f\u0131la\u015f\u0131labilecek ba\u015fl\u0131ca riskler \u015funlard\u0131r:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Yetkisiz Eri\u015fim<\/strong>: Kurumsal sistemlere izinsiz giri\u015f yap\u0131lmas\u0131.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Fidye Yaz\u0131l\u0131mlar\u0131<\/strong>: Verilerin \u015fifrelenerek fidye talep edilmesi.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Veri S\u0131z\u0131nt\u0131lar\u0131<\/strong>: Ki\u015fisel veya ticari verilerin d\u0131\u015far\u0131ya aktar\u0131lmas\u0131.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>\u0130\u00e7 Tehditler<\/strong>: \u00c7al\u0131\u015fanlar veya y\u00fckleniciler taraf\u0131ndan ger\u00e7ekle\u015ftirilen ihlaller.<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Tedarik Zinciri Sald\u0131r\u0131lar\u0131<\/strong>: \u00dc\u00e7\u00fcnc\u00fc taraf hizmet sa\u011flay\u0131c\u0131lar \u00fczerinden sistemlere eri\u015filmesi.<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.7. NHM&rsquo;lerde Al\u0131nmas\u0131 Gereken Teknik Tedbirler<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM&rsquo;lerin a\u015fa\u011f\u0131daki teknik \u00f6nlemleri de\u011ferlendirmesi \u00f6nem ta\u015f\u0131maktad\u0131r:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7ok fakt\u00f6rl\u00fc kimlik do\u011frulama (MFA)<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">A\u011f segmentasyonu<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri \u015fifreleme<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yedekleme sistemleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcvenlik olay y\u00f6netimi (SIEM)<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Eri\u015fim kontrol sistemleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Zafiyet taramalar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Penetrasyon testleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fcvenlik operasyon merkezleri (SOC)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu tedbirler yaln\u0131zca hukuki uyum a\u00e7\u0131s\u0131ndan de\u011fil, i\u015f s\u00fcreklili\u011fi bak\u0131m\u0131ndan da \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.8. Yapay Zek\u00e2 ve Veri Y\u00f6neti\u015fimi<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinin \u00f6nemli bir k\u0131sm\u0131n\u0131n gelecekte yapay zek\u00e2 destekli sistemlerle y\u00fcr\u00fct\u00fclmesi beklenmektedir.\u00a0<\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri analiti\u011fi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kaynaklar\u0131 y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal analiz,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum kontrolleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6zle\u015fme incelemeleri,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">alanlar\u0131nda yapay zek\u00e2 uygulamalar\u0131n\u0131n kullan\u0131m\u0131 artmaktad\u0131r. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle NHM&rsquo;lerin a\u015fa\u011f\u0131daki konular\u0131 da de\u011ferlendirmesi gerekir:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapay zek\u00e2 y\u00f6neti\u015fimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Algoritmik \u015feffafl\u0131k,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri kalitesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yapay zek\u00e2 risk y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan g\u00f6zetimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Model g\u00fcvenli\u011fi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6n\u00fcm\u00fczdeki y\u0131llarda Avrupa Birli\u011fi Yapay Zek\u00e2 T\u00fcz\u00fc\u011f\u00fc (AI Act) ve benzeri d\u00fczenlemeler bu alanda daha fazla \u00f6nem kazanacakt\u0131r.<\/span><\/p>\n<h4><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">7.9. Veri Koruma ve Siber G\u00fcvenlik Uyum Program\u0131<\/span><\/h4>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ba\u015far\u0131l\u0131 bir NHM yap\u0131lanmas\u0131n\u0131n yaln\u0131zca vergi ve \u015firketler hukuku boyutlar\u0131yla de\u011fil, veri koruma ve siber g\u00fcvenlik a\u00e7\u0131s\u0131ndan da planlanmas\u0131 gerekir. <\/span><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda \u015firketlerin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri envanteri haz\u0131rlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri ak\u0131\u015flar\u0131n\u0131 haritaland\u0131rmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KVKK uyum program\u0131 olu\u015fturmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">GDPR de\u011ferlendirmesi yapmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Siber g\u00fcvenlik risk analizi ger\u00e7ekle\u015ftirmesi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Olay m\u00fcdahale planlar\u0131 haz\u0131rlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7al\u0131\u015fan e\u011fitimleri d\u00fczenlemesi,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00f6nerilmektedir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;.<\/p>\n<h1><\/h1>\n<h1><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14. NHM Kurulu\u015f S\u00fcreci: Ad\u0131m Ad\u0131m Yol Haritas\u0131<\/span><\/h1>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.1. Genel Olarak<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi (NHM) rejimi, T\u00fcrkiye&rsquo;nin uluslararas\u0131 yat\u0131r\u0131m ortam\u0131na kazand\u0131rd\u0131\u011f\u0131 yeni ve stratejik bir modeldir. Ancak NHM stat\u00fcs\u00fcnden yararlanabilmek i\u00e7in yaln\u0131zca bir \u015firket kurmak yeterli de\u011fildir. \u015eirket yap\u0131s\u0131n\u0131n, faaliyet modelinin, gelir kaynaklar\u0131n\u0131n, insan kaynaklar\u0131 planlamas\u0131n\u0131n ve vergisel s\u00fcre\u00e7lerin NHM mevzuat\u0131na uygun \u015fekilde tasarlanmas\u0131 gerekmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle NHM sisteminin yeni olmas\u0131 nedeniyle, yat\u0131r\u0131mc\u0131lar\u0131n kurulu\u015f a\u015famas\u0131nda hukuki, vergisel ve operasyonel konular\u0131 birlikte de\u011ferlendirmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">A\u015fa\u011f\u0131da NHM yat\u0131r\u0131m\u0131 planlayan \u015firketler i\u00e7in \u00f6nerilen ad\u0131m ad\u0131m yol haritas\u0131 yer almaktad\u0131r.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.2. Birinci A\u015fama: \u00d6n Uygunluk Analizi<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM projesine ba\u015flanmadan \u00f6nce yap\u0131lmas\u0131 gereken ilk \u00e7al\u0131\u015fma, yat\u0131r\u0131mc\u0131n\u0131n NHM rejimine uygun olup olmad\u0131\u011f\u0131n\u0131n de\u011ferlendirilmesidir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu a\u015famada a\u015fa\u011f\u0131daki hususlar analiz edilmelidir:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup Yap\u0131s\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirketler toplulu\u011fu en az \u00fc\u00e7 \u00fclkede faaliyet g\u00f6steriyor mu?<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup yap\u0131s\u0131 yeterince belgelenebiliyor mu?<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Faaliyet Alanlar\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Verilecek hizmetler NHM kapsam\u0131na giriyor mu?<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hizmetlerin grup \u015firketlerine verilmesi planlan\u0131yor mu?<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir Yap\u0131s\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Has\u0131lat\u0131n en az %80&rsquo;i yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden elde edilebilecek mi?<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan Kayna\u011f\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli hizmet personeli istihdam edilebilecek mi?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu \u00f6n de\u011ferlendirme yap\u0131lmadan NHM yat\u0131r\u0131m\u0131na ba\u015flanmas\u0131 ileride ciddi uyum sorunlar\u0131na yol a\u00e7abilir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.3. \u0130kinci A\u015fama: NHM \u0130\u015f Modelinin Tasarlanmas\u0131<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM kurulmadan \u00f6nce i\u015f modelinin netle\u015ftirilmesi gerekir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu a\u015famada a\u015fa\u011f\u0131daki sorular cevapland\u0131r\u0131lmal\u0131d\u0131r:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hangi Hizmetler Sunulacak?<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans ve muhasebe hizmetleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji hizmetleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri analiti\u011fi<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kaynaklar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk operasyonlar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum hizmetleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ar-Ge koordinasyonu<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hizmet Verilecek \u00dclkeler Hangileridir?<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Orta Do\u011fu<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kuzey Afrika<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrk Cumhuriyetleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">K\u00fcresel operasyonlar<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hangi Grup \u015eirketleri Hizmet Alacakt\u0131r?<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ana \u015firket<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel i\u015ftirakler<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ba\u011fl\u0131 ortakl\u0131klar<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu yap\u0131 transfer fiyatland\u0131rmas\u0131 ve vergi planlamas\u0131 bak\u0131m\u0131ndan temel olu\u015fturacakt\u0131r.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.4. \u00dc\u00e7\u00fcnc\u00fc A\u015fama: \u015eirket Kurulu\u015fu<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun uyar\u0131nca NHM&rsquo;ler sermaye \u015firketi olarak kurulmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulamada en \u00e7ok tercih edilmesi beklenen \u015firket t\u00fcrleri:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Anonim \u015eirket<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avantajlar\u0131:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal yap\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yat\u0131r\u0131mc\u0131 dostu y\u00f6netim modeli<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hisse devri kolayl\u0131\u011f\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 yat\u0131r\u0131mc\u0131lar\u0131n a\u015fina oldu\u011fu yap\u0131<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Limited \u015eirket<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avantajlar\u0131:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Daha basit kurulu\u015f s\u00fcreci<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Daha d\u00fc\u015f\u00fck idari maliyetler<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00fcy\u00fck \u00f6l\u00e7ekli GCC ve NHM yat\u0131r\u0131mlar\u0131nda anonim \u015firket modelinin daha yayg\u0131n tercih edilmesi beklenmektedir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.5. D\u00f6rd\u00fcnc\u00fc A\u015fama: Lokasyon Se\u00e7imi<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM yat\u0131r\u0131mlar\u0131nda lokasyon se\u00e7imi stratejik \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul Finans Merkezi<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri analiti\u011fi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">merkezleri bak\u0131m\u0131ndan \u00f6nemli avantajlar sunmaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130FM i\u00e7erisinde faaliyet g\u00f6steren NHM&rsquo;ler:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">%100 kurumlar vergisi avantaj\u0131ndan<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Geni\u015fletilmi\u015f gelir vergisi istisnalar\u0131ndan<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yararlanabilmektedir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji Odakl\u0131 Merkezler<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ankara<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130zmir<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kocaeli<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bursa<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi \u015fehirler de\u011ferlendirilebilir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">End\u00fcstri B\u00f6lgeleri<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Belirli \u015fartlarda ek te\u015fviklerden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn olabilir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.6. Be\u015finci A\u015fama: NHM Organizasyon Yap\u0131s\u0131n\u0131n Kurulmas\u0131<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurulu\u015f sonras\u0131nda organizasyon yap\u0131s\u0131n\u0131n olu\u015fturulmas\u0131 gerekir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu kapsamda:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Y\u00f6netim Yap\u0131s\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Genel M\u00fcd\u00fcr<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Operasyon Direkt\u00f6r\u00fc<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans Direkt\u00f6r\u00fc<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik Kadrolar<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yaz\u0131l\u0131m m\u00fchendisleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri bilimcileri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans uzmanlar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Risk y\u00f6neticileri<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk ve Uyum Kadrolar\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Legal Counsel<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Compliance Officer<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Data Protection Officer<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sanctions Compliance Specialist<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi pozisyonlar olu\u015fturulabilir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.7. Alt\u0131nc\u0131 A\u015fama: Transfer Fiyatland\u0131rmas\u0131 Yap\u0131s\u0131n\u0131n Kurulmas\u0131<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin temelinde grup i\u00e7i hizmetler bulundu\u011fu i\u00e7in transfer fiyatland\u0131rmas\u0131 en kritik alanlardan biridir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu a\u015famada:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup \u0130\u00e7i Hizmet S\u00f6zle\u015fmeleri<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">haz\u0131rlanmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Fiyatland\u0131rma Politikas\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">olu\u015fturulmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Emsal Analizleri<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">OECD Uyum \u00c7al\u0131\u015fmalar\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tamamlanmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurulu\u015f a\u015famas\u0131nda yap\u0131lacak do\u011fru yap\u0131land\u0131rma ileride ortaya \u00e7\u0131kabilecek vergi risklerini \u00f6nemli \u00f6l\u00e7\u00fcde azaltacakt\u0131r.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.8. Yedinci A\u015fama: Vergi ve Muhasebe Altyap\u0131s\u0131n\u0131n Olu\u015fturulmas\u0131<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM te\u015fviklerinden yararlan\u0131labilmesi i\u00e7in muhasebe sisteminin uygun \u015fekilde kurulmas\u0131 gerekir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM gelirlerinin ayr\u0131\u015ft\u0131r\u0131lmas\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup \u015firketleri baz\u0131nda gelir takibi<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hizmet ihracat\u0131 kay\u0131tlar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Te\u015fvik kapsam\u0131ndaki kazan\u00e7lar\u0131n izlenmesi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu a\u015famada vergi dan\u0131\u015fmanlar\u0131 ve mali m\u00fc\u015favirlerle koordineli \u00e7al\u0131\u015f\u0131lmas\u0131 tavsiye edilir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.9. Sekizinci A\u015fama: Veri Koruma ve Siber G\u00fcvenlik Uyumunun Sa\u011flanmas\u0131<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinin \u00f6nemli bir b\u00f6l\u00fcm\u00fc veri i\u015fleme faaliyetleri i\u00e7erdi\u011finden:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KVKK Uyum Program\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">haz\u0131rlanmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri Transfer Haritalar\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">olu\u015fturulmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">GDPR De\u011ferlendirmesi<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Siber G\u00fcvenlik Politikalar\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">uygulanmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle uluslararas\u0131 veri transferleri kurulu\u015f a\u015famas\u0131nda planlanmal\u0131d\u0131r.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.10. Dokuzuncu A\u015fama: \u0130nsan Kaynaklar\u0131 ve \u00c7al\u0131\u015fma \u0130zinleri<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM modelinin ba\u015far\u0131s\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde insan kayna\u011f\u0131na ba\u011fl\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu nedenle:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u015fe Al\u0131m Planlamas\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Personeli Analizi<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">tamamlanmal\u0131d\u0131r.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yabanc\u0131 \u00c7al\u0131\u015fan \u0130htiyac\u0131<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">de\u011ferlendirilmelidir.<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00c7al\u0131\u015fma \u0130zinleri<\/span><\/h3>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">zaman\u0131nda al\u0131nmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle b\u00f6lgesel y\u00f6neticiler ve uzman personel bak\u0131m\u0131ndan uluslararas\u0131 i\u015fe al\u0131m s\u00fcre\u00e7leri \u00f6nem kazanabilir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.11. Onuncu A\u015fama: Operasyonel Ba\u015flang\u0131\u00e7 ve Uyum Denetimleri<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyete ba\u015flad\u0131ktan sonra d\u00fczenli uyum denetimleri yap\u0131lmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">A\u015fa\u011f\u0131daki konular periyodik olarak g\u00f6zden ge\u00e7irilmelidir:<\/span><\/p>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM \u015eartlar\u0131n\u0131n Korunmas\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00dc\u00e7 \u00fclke \u015fart\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">%80 yurtd\u0131\u015f\u0131 has\u0131lat \u015fart\u0131<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Vergi Te\u015fvikleri<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumlar vergisi avantajlar\u0131<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Gelir vergisi istisnalar\u0131<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Transfer Fiyatland\u0131rmas\u0131<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Emsal analizleri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dok\u00fcmantasyon<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri Koruma<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KVKK<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">GDPR<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Siber G\u00fcvenlik<\/span><\/h3>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknik kontroller<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Olay y\u00f6netimi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu denetimler NHM stat\u00fcs\u00fcn\u00fcn s\u00fcrd\u00fcr\u00fclebilirli\u011fi a\u00e7\u0131s\u0131ndan kritik \u00f6neme sahiptir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.12. \u0130stanbul Finans Merkezi \u0130\u00e7in \u0130lave Ad\u0131mlar<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yat\u0131r\u0131m\u0131n \u0130stanbul Finans Merkezi i\u00e7erisinde planlanmas\u0131 halinde ek s\u00fcre\u00e7ler de dikkate al\u0131nmal\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6rne\u011fin:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kat\u0131l\u0131mc\u0131 stat\u00fcs\u00fcn\u00fcn de\u011ferlendirilmesi<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kat\u0131l\u0131mc\u0131 belgesi ba\u015fvurusu<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130FM mevzuat\u0131na uyum<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Tek Durak B\u00fcro s\u00fcre\u00e7leri<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130FM te\u015fviklerinden yararlanma planlamas\u0131<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bu i\u015flemler NHM yap\u0131lanmas\u0131yla koordineli \u015fekilde y\u00fcr\u00fct\u00fclmelidir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.13. Tipik NHM Kurulu\u015f Takvimi<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uygulamada bir NHM yat\u0131r\u0131m\u0131n\u0131n a\u015fa\u011f\u0131daki s\u00fcrelerde tamamlanmas\u0131 m\u00fcmk\u00fcnd\u00fcr:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>A\u015fama<\/strong><\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Tahmini S\u00fcre<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6n uygunluk analizi<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2-4 hafta<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yap\u0131land\u0131rma ve planlama<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2-6 hafta<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket kurulu\u015fu<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">1-2 hafta<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">S\u00f6zle\u015fme ve vergi altyap\u0131s\u0131<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">2-6 hafta<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Personel al\u0131m\u0131<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4-12 hafta<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Operasyonel haz\u0131rl\u0131k<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">4-8 hafta<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Faaliyete ge\u00e7i\u015f<\/span><\/td>\n<td><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">1-3 ay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yat\u0131r\u0131m\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne ve karma\u015f\u0131kl\u0131\u011f\u0131na ba\u011fl\u0131 olarak s\u00fcreler de\u011fi\u015fiklik g\u00f6sterebilir.<\/span><\/p>\n<h2><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">14.14. \u0130lk De\u011ferlendirme<\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM kurulumu, s\u0131radan bir \u015firket kurulu\u015fundan \u00e7ok daha kapsaml\u0131 bir s\u00fcre\u00e7tir. Ba\u015far\u0131l\u0131 bir NHM yap\u0131lanmas\u0131; \u015firketler hukuku, vergi hukuku, transfer fiyatland\u0131rmas\u0131, i\u015f hukuku, veri koruma, siber g\u00fcvenlik ve uluslararas\u0131 yat\u0131r\u0131m hukuku konular\u0131n\u0131n birlikte de\u011ferlendirilmesini gerektirir. \u00d6zellikle \u00fc\u00e7 \u00fclke \u015fart\u0131, %80 yurtd\u0131\u015f\u0131 has\u0131lat \u015fart\u0131, grup i\u00e7i hizmet yap\u0131s\u0131 ve vergi te\u015fvikleri kurulu\u015f a\u015famas\u0131nda dikkatle planlanmal\u0131d\u0131r. \u0130stanbul Finans Merkezi i\u00e7erisinde kurulacak NHM&rsquo;ler bak\u0131m\u0131ndan ise ilave f\u0131rsatlar ve ilave uyum y\u00fck\u00fcml\u00fcl\u00fckleri s\u00f6z konusu olacakt\u0131r. Do\u011fru yap\u0131land\u0131r\u0131lm\u0131\u015f bir NHM, T\u00fcrkiye&rsquo;yi Avrupa, Orta Do\u011fu, Kuzey Afrika ve T\u00fcrk Cumhuriyetlerine hizmet veren g\u00fc\u00e7l\u00fc bir b\u00f6lgesel operasyon merkezi olarak kullanmak isteyen \u00e7ok uluslu \u015firketler i\u00e7in \u00f6nemli avantajlar sa\u011flayabilir.<\/span><\/p>\n<ol start=\"15\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong> S\u0131k Sorulan Sorular (FAQ)<\/strong><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Nitelikli Hizmet Merkezi (NHM) nedir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi, en az \u00fc\u00e7 farkl\u0131 \u00fclkede faaliyet g\u00f6steren bir \u015firketler toplulu\u011funa hizmet vermek amac\u0131yla kurulan ve y\u0131ll\u0131k has\u0131lat\u0131n\u0131n en az %80&rsquo;ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden elde eden sermaye \u015firketlerini ifade etmektedir. NHM sistemi, T\u00fcrkiye&rsquo;nin Global Capability Center (GCC), Shared Services Center (SSC) ve b\u00f6lgesel hizmet merkezi yat\u0131r\u0131mlar\u0131n\u0131 \u00e7ekmek amac\u0131yla olu\u015fturdu\u011fu yeni bir yat\u0131r\u0131m modelidir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM kurabilmek i\u00e7in T\u00fcrkiye&rsquo;de \u015firket kurmak zorunlu mudur?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Evet. NHM stat\u00fcs\u00fcnden yararlanabilmek i\u00e7in T\u00fcrkiye&rsquo;de bir sermaye \u015firketi kurulmas\u0131 gerekmektedir. Uygulamada anonim \u015firket veya limited \u015firket tercih edilmesi beklenmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;ler hangi faaliyetlerde bulunabilir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanun kapsam\u0131nda NHM&rsquo;ler;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finansal dan\u0131\u015fmanl\u0131k,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Risk y\u00f6netimi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Muhasebe ve finansal raporlama,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Dijital d\u00f6n\u00fc\u015f\u00fcm,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Teknoloji dan\u0131\u015fmanl\u0131\u011f\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri analiti\u011fi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130nsan kaynaklar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">E\u011fitim,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Ar-Ge koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Sat\u0131\u015f sonras\u0131 destek,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uyum faaliyetleri<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">gibi bir\u00e7ok y\u00fcksek katma de\u011ferli hizmeti sunabilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;ler \u00fc\u00e7\u00fcnc\u00fc ki\u015filere hizmet verebilir mi?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM sisteminin temel amac\u0131 grup \u015firketlerine hizmet sunulmas\u0131d\u0131r. Bu nedenle faaliyet modelinin a\u011f\u0131rl\u0131kl\u0131 olarak yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlere y\u00f6nelik olmas\u0131 gerekmektedir. Ayr\u0131ca y\u0131ll\u0131k has\u0131lat\u0131n en az %80&rsquo;inin yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden elde edilmesi \u015fartt\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM kurmak i\u00e7in en az ka\u00e7 \u00fclkede faaliyet g\u00f6sterilmelidir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kanuna g\u00f6re \u015firketler toplulu\u011funun en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6stermesi gerekmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;lerde hangi \u00e7al\u0131\u015fanlar vergi te\u015fviklerinden yararlanabilir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli hizmet faaliyetlerini do\u011frudan y\u00fcr\u00fcten ve destek personeli niteli\u011finde olmayan \u00e7al\u0131\u015fanlar \u00ab\u00a0nitelikli hizmet personeli\u00a0\u00bb olarak kabul edilmektedir. Yaz\u0131l\u0131m m\u00fchendisleri, veri bilimcileri, finans uzmanlar\u0131, hukuk ve uyum uzmanlar\u0131 bu kapsamda de\u011ferlendirilebilir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM \u00e7al\u0131\u015fanlar\u0131 i\u00e7in gelir vergisi avantaj\u0131 var m\u0131d\u0131r?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Evet. NHM&rsquo;lerde \u00e7al\u0131\u015fan nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131na kadar olan k\u0131sm\u0131 gelir vergisinden istisnad\u0131r. \u0130stanbul Finans Merkezi b\u00fcnyesinde faaliyet g\u00f6steren NHM&rsquo;lerde ve belirli end\u00fcstri b\u00f6lgelerinde bu s\u0131n\u0131r br\u00fct asgari \u00fccretin be\u015f kat\u0131na kadar \u00e7\u0131kabilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;lere sa\u011flanan kurumlar vergisi avantaj\u0131 nedir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM faaliyetlerinden elde edilen ve kanunda belirtilen \u015fartlar\u0131 sa\u011flayan kazan\u00e7lar\u0131n %95&rsquo;i kurumlar vergisi matrah\u0131ndan indirilebilmektedir. \u0130stanbul Finans Merkezi b\u00fcnyesindeki NHM&rsquo;lerde bu oran belirli \u015fartlar alt\u0131nda %100&rsquo;e ula\u015fabilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;lerde transfer fiyatland\u0131rmas\u0131 kurallar\u0131 uygulan\u0131r m\u0131?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Evet. NHM&rsquo;lerin temel faaliyetleri grup \u015firketlerine hizmet sunulmas\u0131na dayand\u0131\u011f\u0131ndan transfer fiyatland\u0131rmas\u0131 kurallar\u0131 do\u011frudan uygulanmaktad\u0131r. Hizmet bedellerinin emsallere uygun \u015fekilde belirlenmesi ve gerekli dok\u00fcmantasyonun haz\u0131rlanmas\u0131 gerekmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM ile B\u00f6lgesel Y\u00f6netim Merkezi aras\u0131ndaki fark nedir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u00f6lgesel Y\u00f6netim Merkezleri ticari faaliyet y\u00fcr\u00fctmeyen ve gelir elde etmeyen yap\u0131lard\u0131r. NHM&rsquo;ler ise hizmet sunabilen, gelir elde edebilen, fatura kesebilen ve \u00f6nemli vergi te\u015fviklerinden yararlanabilen ticari \u015firketlerdir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;ler \u0130stanbul Finans Merkezi i\u00e7erisinde kurulabilir mi?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Evet. NHM d\u00fczenlemesi \u00f6zellikle \u0130stanbul Finans Merkezi ile entegre \u015fekilde tasarlanm\u0131\u015ft\u0131r. \u0130FM i\u00e7erisinde faaliyet g\u00f6steren NHM&rsquo;ler ilave vergi avantajlar\u0131ndan yararlanabilmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM sistemi hangi sekt\u00f6rler i\u00e7in uygundur?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Finans, teknoloji, yaz\u0131l\u0131m, veri analiti\u011fi, yapay zek\u00e2, siber g\u00fcvenlik, insan kaynaklar\u0131, hukuk, uyum, m\u00fchendislik, Ar-Ge ve profesyonel hizmetler alan\u0131nda faaliyet g\u00f6steren \u00e7ok uluslu \u015firketler NHM modelinden yararlanabilir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM&rsquo;lerde yabanc\u0131 personel \u00e7al\u0131\u015ft\u0131r\u0131labilir mi?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Evet. Gerekli \u00e7al\u0131\u015fma izinlerinin al\u0131nmas\u0131 \u015fart\u0131yla yabanc\u0131 uzmanlar ve y\u00f6neticiler NHM b\u00fcnyesinde istihdam edilebilir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>NHM yat\u0131r\u0131mlar\u0131 i\u00e7in T\u00fcrkiye neden tercih edilmelidir?<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Avrupa, Orta Do\u011fu, Kuzey Afrika ve T\u00fcrk Cumhuriyetleri aras\u0131nda stratejik konuma sahip olmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Geni\u015f ve nitelikli i\u015f g\u00fcc\u00fc havuzu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul Finans Merkezi altyap\u0131s\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">G\u00fc\u00e7l\u00fc vergi te\u015fvikleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Geli\u015fen teknoloji ekosistemi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">sayesinde b\u00f6lgesel hizmet merkezleri bak\u0131m\u0131ndan \u00f6nemli avantajlar sunmaktad\u0131r.<\/span><\/p>\n<ol start=\"16\">\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong> B\u0131\u00e7ak Hukuk B\u00fcrosu NHM ve GCC Dan\u0131\u015fmanl\u0131\u011f\u0131<\/strong><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi yat\u0131r\u0131mlar\u0131; \u015firketler hukuku, do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar hukuku, vergi hukuku, transfer fiyatland\u0131rmas\u0131, i\u015f hukuku, veri koruma hukuku, teknoloji hukuku ve d\u00fczenleyici uyum alanlar\u0131n\u0131 bir araya getiren \u00e7ok disiplinli bir yakla\u015f\u0131m gerektirmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">B\u0131\u00e7ak Hukuk B\u00fcrosu olarak yerli ve yabanc\u0131 yat\u0131r\u0131mc\u0131lara NHM ve Global Capability Center (GCC) projelerinde u\u00e7tan uca hukuki dan\u0131\u015fmanl\u0131k hizmeti sunmaktay\u0131z.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hizmetlerimiz aras\u0131nda:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM uygunluk analizi,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Yat\u0131r\u0131m ve kurulu\u015f planlamas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u015eirket kurulu\u015f i\u015flemleri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130stanbul Finans Merkezi kat\u0131l\u0131mc\u0131 s\u00fcre\u00e7leri,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Grup i\u00e7i hizmet s\u00f6zle\u015fmelerinin haz\u0131rlanmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Transfer fiyatland\u0131rmas\u0131 koordinasyonu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u0130\u015f hukuku ve \u00e7al\u0131\u015fma izinleri dan\u0131\u015fmanl\u0131\u011f\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">KVKK ve GDPR uyum \u00e7al\u0131\u015fmalar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Veri transfer mekanizmalar\u0131n\u0131n olu\u015fturulmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Siber g\u00fcvenlik ve uyum programlar\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Hukuk ve uyum merkezlerinin yap\u0131land\u0131r\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Uluslararas\u0131 yapt\u0131r\u0131mlar ve ihracat kontrol\u00fc uyumu,<\/span><\/li>\n<li><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Kurumsal y\u00f6neti\u015fim ve risk y\u00f6netimi dan\u0131\u015fmanl\u0131\u011f\u0131<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">yer almaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">\u00d6zellikle Avrupa, Orta Do\u011fu, Kuzey Afrika ve T\u00fcrk Cumhuriyetleri b\u00f6lgesine hizmet vermeyi planlayan \u00e7ok uluslu \u015firketler bak\u0131m\u0131ndan T\u00fcrkiye&rsquo;nin sundu\u011fu NHM ve \u0130stanbul Finans Merkezi f\u0131rsatlar\u0131n\u0131n de\u011ferlendirilmesi konusunda kapsaml\u0131 destek sa\u011flamaktay\u0131z.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\"><strong>Sonu\u00e7<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Nitelikli Hizmet Merkezi modeli, T\u00fcrkiye&rsquo;nin son y\u0131llarda do\u011frudan yabanc\u0131 yat\u0131r\u0131mlar alan\u0131nda att\u0131\u011f\u0131 en \u00f6nemli yap\u0131sal ad\u0131mlardan biridir. D\u00fczenleme, yaln\u0131zca yeni bir vergi te\u015fvik sistemi olu\u015fturmakla kalmamakta; ayn\u0131 zamanda T\u00fcrkiye&rsquo;yi y\u00fcksek katma de\u011ferli hizmet ihracat\u0131n\u0131n, b\u00f6lgesel y\u00f6netim fonksiyonlar\u0131n\u0131n ve bilgi yo\u011fun operasyonlar\u0131n merkezi haline getirmeyi hedeflemektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">NHM rejimi; Global Capability Center (GCC), Shared Services Center (SSC), Global Business Services (GBS), Regional Headquarters (RHQ), Legal Hub ve Compliance Center gibi uluslararas\u0131 yat\u0131r\u0131m modellerinin T\u00fcrkiye&rsquo;de geli\u015fmesi i\u00e7in g\u00fc\u00e7l\u00fc bir hukuki ve vergisel altyap\u0131 sunmaktad\u0131r. \u00d6zellikle \u0130stanbul Finans Merkezi ile birlikte de\u011ferlendirildi\u011finde, T\u00fcrkiye&rsquo;nin Avrupa, Orta Do\u011fu, Kuzey Afrika ve T\u00fcrk Cumhuriyetleri aras\u0131nda faaliyet g\u00f6steren \u00e7ok uluslu \u015firketler i\u00e7in stratejik bir operasyon merkezi haline gelmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Bununla birlikte NHM yat\u0131r\u0131mlar\u0131 yaln\u0131zca vergi avantajlar\u0131ndan ibaret de\u011fildir. \u015eirket yap\u0131s\u0131n\u0131n do\u011fru kurgulanmas\u0131, transfer fiyatland\u0131rmas\u0131 kurallar\u0131na uyum sa\u011flanmas\u0131, veri koruma ve siber g\u00fcvenlik y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesi, insan kayna\u011f\u0131 planlamas\u0131n\u0131n yap\u0131lmas\u0131 ve d\u00fczenleyici gerekliliklerin dikkatle y\u00f6netilmesi gerekmektedir.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">Do\u011fru yap\u0131land\u0131r\u0131lm\u0131\u015f bir NHM, yat\u0131r\u0131mc\u0131lara uzun vadeli mali avantajlar sa\u011flaman\u0131n \u00f6tesinde; b\u00f6lgesel operasyonlar\u0131n merkezile\u015ftirilmesi, kurumsal verimlili\u011fin art\u0131r\u0131lmas\u0131 ve uluslararas\u0131 b\u00fcy\u00fcme stratejilerinin desteklenmesi bak\u0131m\u0131ndan da \u00f6nemli f\u0131rsatlar sunmaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 14pt;\">T\u00fcrkiye&rsquo;nin gen\u00e7 ve nitelikli i\u015f g\u00fcc\u00fc, stratejik co\u011frafi konumu, geli\u015fen teknoloji ekosistemi, \u0130stanbul Finans Merkezi altyap\u0131s\u0131 ve NHM rejimi kapsam\u0131nda sunulan g\u00fc\u00e7l\u00fc te\u015fvikler birlikte de\u011ferlendirildi\u011finde, \u00f6n\u00fcm\u00fczdeki y\u0131llarda \u00fclkenin b\u00f6lgesel hizmet merkezleri ve Global Capability Center yat\u0131r\u0131mlar\u0131 a\u00e7\u0131s\u0131ndan \u00f6ne \u00e7\u0131kan merkezlerden biri haline gelmesi beklenmektedir.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Giri\u015f\u00a0 K\u00fcresel ekonomide son yirmi y\u0131lda ya\u015fanan d\u00f6n\u00fc\u015f\u00fcm, \u00e7ok uluslu \u015firketlerin faaliyet modellerini \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015ftirmi\u015ftir. Geleneksel \u00fcretim ve sat\u0131\u015f odakl\u0131 organizasyon yap\u0131lar\u0131 yerini, belirli fonksiyonlar\u0131n uzmanla\u015fm\u0131\u015f merkezlerde topland\u0131\u011f\u0131 daha verimli ve entegre yap\u0131lara b\u0131rakm\u0131\u015ft\u0131r. Muhasebe, finans, insan kaynaklar\u0131, teknoloji, veri analiti\u011fi, hukuk, uyum, risk y\u00f6netimi ve ara\u015ft\u0131rma-geli\u015ftirme gibi faaliyetler art\u0131k \u00e7o\u011fu uluslararas\u0131 \u015firket [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":31536,"comment_status":"open","ping_status":"open","sticky":false,"template":"page-fullwidth.php","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[745,739,793,742],"tags":[],"class_list":["post-31535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dis-ticaret-hukuku","category-gorusler-dusunceler","category-gorusler","category-ticaret-hukuku"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Nitelikli Hizmet Merkezleri (NHM) Rehberi | B\u0131\u00e7ak Hukuk B\u00fcrosu<\/title>\n<meta name=\"description\" content=\"Nitelikli Hizmet Merkezleri NHM te\u015fvik kurumlar vergisi indirim gelir istisnas\u0131 Global Capability Center GCC yat\u0131r\u0131m Hukuk B\u00fcro Avukat Rehberi\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bicakhukuk.com\/fr\/nitelikli-hizmet-merkezleri-nhm-rehberi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nitelikli Hizmet Merkezleri (NHM) Rehberi %\" \/>\n<meta property=\"og:description\" content=\"1. Giri\u015f\u00a0 K\u00fcresel ekonomide son yirmi y\u0131lda ya\u015fanan d\u00f6n\u00fc\u015f\u00fcm, \u00e7ok uluslu \u015firketlerin faaliyet modellerini \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015ftirmi\u015ftir. 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