{"id":76,"date":"2017-11-03T09:25:03","date_gmt":"2017-11-03T09:25:03","guid":{"rendered":"http:\/\/emrahferhatoglu.net\/?page_id=76"},"modified":"2021-02-11T11:08:58","modified_gmt":"2021-02-11T09:08:58","slug":"makaleler","status":"publish","type":"page","link":"http:\/\/emrahferhatoglu.net\/index.php\/makaleler\/","title":{"rendered":"Makaleler"},"content":{"rendered":"<p>Buz, F., Ferhato\u011flu, E., Grup Vergilendirme Rejimi ve Se\u00e7ilmi\u015f OECD \u00dclkelerinde Grup Vergilendirme Rejimi Uygulamas\u0131, Vergi Sorunlar\u0131, Say\u0131: 389, ss. 44-55 (\u015eubat 2021)<br \/><strong>\u21d3 indir<\/strong><\/p>\n<p>Ferhato\u011flu, E., T\u00fcrk Vergi Anla\u015fmalar\u0131 Hukukunda Sermaye De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131n\u0131n Vergilendirilmesi, Ankara \u00dcniversitesi SBF Dergisi, Cilt: 71, Say\u0131: 1, 2016<br \/><strong><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Turk_Vergi_Anlasmalari_Hukukunda_Sermaye.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u21d3 indir<\/a><\/strong><\/p>\n<p>Ferhato\u011flu, E., \u201cBEPS Projesinin Vergi Anla\u015fmalar\u0131 Hukukunda Hibrit Finansal Ara\u00e7 Sorununa Etkisi\u201d, Vergi Sorunlar\u0131, Say\u0131: 326, s. 17-30 (Kas\u0131m 2015)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_BEPS_Projesinin_Vergi_Anlasmalari_Hukuku.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cVergi Anla\u015fmalar\u0131 Hukukunda Uyu\u015fmazl\u0131klar\u0131n \u00c7\u00f6z\u00fcmlenmesi\u201d, Vergi Sorunlar\u0131, Say\u0131: 301, s. 52-64 (Ekim 2013)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Vergi_Anlasmalari_Hukukunda_Uyusmazlikla.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cAlmanya-T\u00fcrkiye \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131&#8217;nda Ba\u011flama Kurallar\u0131\u201d, Maliye Dergisi, Say\u0131: 161, s. 105-117 (Temmuz-Aral\u0131k 2012)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Almanya-Turkiye_Cifte_Vergilendirmeyi_On.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., Poyraz Ferhato\u011flu, G., \u201cAlternatif Uyu\u015fmazl\u0131k \u00c7\u00f6z\u00fcm Yolu Olarak Vergi ve Ceza Hukukunda Uzla\u015f(t\u0131r)ma: Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Bir Analiz, Vergi D\u00fcnyas\u0131, Y\u0131l: 19, Say\u0131: 342, s. 150-163 (\u015eubat 2010)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Alternatif_Uyusmazlik_Cozum_Yolu_Olarak.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>K\u00f6se, T., Ferhato\u011flu, E., \u201cAra\u015ft\u0131rma Geli\u015ftirme Faaliyetlerinin Te\u015fvikinde Ar-Ge \u0130ndirimi ve Ar-Ge Harcamalar\u0131n\u0131n Muhasebele\u015ftirilmesi\u201d, Muhasebe Bilim D\u00fcnyas\u0131 Dergisi, Cilt: 11, Say\u0131: 3, s. 79-112 (Eyl\u00fcl 2009)<br \/><a href=\"https:\/\/www.academia.edu\/21025494\/Ara%C5%9Ft%C4%B1rma_Geli%C5%9Ftirme_Faaliyetlerinin_Te%C5%9Fvikinde_Ar-Ge_%C4%B0ndirimi_ve_Ar-Ge_Harcamalar%C4%B1n%C4%B1n_Muhasebele%C5%9Ftirilmesi\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>K\u00f6se, T., Ferhato\u011flu, E., \u201cGelir Vergilerine \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 12) Kapsam\u0131nda Sabit K\u0131ymet Yenileme Fonu Uygulamas\u0131n\u0131n De\u011ferlendirilmesi\u201d, Muhasebe ve Denetime Bak\u0131\u015f, Y\u0131l: 9, Say\u0131: 29, s. 43-65 (Eyl\u00fcl 2009)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Gelir_Vergilerine_Iliskin_Turkiye_Muhase.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., K\u00f6se T., \u201cAr-Ge \u0130ndiriminin Gelir Vergilerine \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 12) Bak\u0131m\u0131ndan De\u011ferlendirilmesi\u201d, Mali \u00c7\u00f6z\u00fcm, Y\u0131l: 19, Say\u0131: 94, s. 33-58 (Temmuz-A\u011fustos 2009)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Ar-Ge_Indiriminin_Gelir_Vergilerine_Ilis.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., G\u00fcm\u00fc\u015f, E., \u201cMali Milad\u0131n Yenisi: 5811 Say\u0131l\u0131 Kanun\u201d, E-Yakla\u015f\u0131m, Say\u0131: 195, Mart 2009<br \/><a href=\"https:\/\/ogu.academia.edu\/EmrahFerhatoglu\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., K\u00f6se, T., \u201cGrup \u015eirketleri Aras\u0131ndaki K\u00f6pr\u00fc Kredi \u0130li\u015fkilerinin \u00d6rt\u00fcl\u00fc Sermaye M\u00fcessesesi A\u00e7\u0131s\u0131ndan De\u011ferlendirilmesi\u201d, Vergi Raporu, Y\u0131l: 17, Say\u0131: 112, s. 51-61 (Ocak 2009)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Grup_Sirketleri_Arasindaki_Kopru_Kredi_I.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cUluslararas\u0131 Vergi Uyu\u015fmazl\u0131klar\u0131n\u0131n Giderilmesi: Avrupa Birli\u011fi Tahkim Anla\u015fmas\u0131\u201d, Ankara \u00dcniversitesi Hukuk Fak\u00fcltesi Dergisi, Cilt: 57, Say\u0131: 4, s. 191-218 (2008)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Uluslararasi_Vergi_Uyusmazliklarinin_Gid.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., K\u00f6se, T., \u201cOrtaklardan Al\u0131nan Sipari\u015f Avanslar\u0131n\u0131n \u00d6rt\u00fcl\u00fc Sermaye M\u00fcessesesi Bak\u0131m\u0131ndan De\u011ferlendirilmesi\u201d, Mali \u00c7\u00f6z\u00fcm, Y\u0131l: 18, Say\u0131: 89, s. 27-46 (Eyl\u00fcl-Ekim 2008)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Ortaklardan_Alinan_Siparis_Avanslarinin.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cBireysel Emeklilik Sistemi \u00d6demelerinin Vergilendirilmesi: Gelir Vergisi mi? Servet Vergisi mi?\u201d, Mali Pusula, Y\u0131l: 3, Say\u0131: 26, s. 128-133 (\u015eubat 2007)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Bireysel_Emeklilik_Sistemi_Odemelerinin.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cAvrupa Birli\u011fi Ortak Katma De\u011fer Vergisinde Elektronik Ticaret\u201d, Eski\u015fehir Osmangazi \u00dcniversitesi Sosyal Bilimler Dergisi, Cilt: 7, Say\u0131: 2, s. 47-65 (2006)<br \/><a href=\"https:\/\/www.academia.edu\/20979365\/Avrupa_Birli%C4%9Fi_Ortak_Katma_De%C4%9Fer_Vergisinde_Elektronik_Ticaret\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cUluslararas\u0131 Vergi Rekabeti ve S\u00fcr\u00fckleyici G\u00fc\u00e7leri\u201d, Eski\u015fehir Osmangazi \u00dcniversitesi Sosyal Bilimler Dergisi, Cilt: 7, Say\u0131: 1, s. 79-96 (2006)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Uluslararasi_Vergi_Rekabeti_ve_Surukleyi.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cAvrupa\u2019da D\u00fcz Oranl\u0131 Vergi Sistemi \u00c7al\u0131\u015fmalar\u0131 ve Ba\u015far\u0131s\u0131\u201d, Vergi D\u00fcnyas\u0131, Y\u0131l: 25, Say\u0131: 298, s. 170-176 (Haziran 2006)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Avrupada_Duz_Oranli_Vergi_Sistemi_Calism.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cAvrupa Birli\u011fi\u2019nde Zarar Verici Vergi Rekabetine Kar\u015f\u0131 Y\u00fcr\u00fct\u00fclen \u00c7al\u0131\u015fmalar\u201d, Yakla\u015f\u0131m, Say\u0131: 162, s. 190-197 (Haziran 2006)<br \/><a href=\"https:\/\/www.academia.edu\/20979936\/Avrupa_Birli%C4%9Fi_nde_Zarar_Verici_Vergi_Rekabetine_Kar%C5%9F%C4%B1_Y%C3%BCr%C3%BCt%C3%BClen_%C3%87al%C4%B1%C5%9Fmalar\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201c2004 Geni\u015flemesi Sonras\u0131nda Avrupa Birli\u011fi\u2019nde Vergi Rekabeti ve Sonu\u00e7lar\u0131\u201d, E-Akademi, Say\u0131: 51, May\u0131s 2006<br \/><a href=\"https:\/\/www.academia.edu\/20980192\/2004_Geni%C5%9Flemesi_Sonras%C4%B1nda_Avrupa_Birli%C4%9Fi_nde_Vergi_Rekabeti_ve_Sonu%C3%A7lar%C4%B1\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cAvrupa Birli\u011fi\u2019nde Tasarruflar\u0131n Vergilendirilmesi\u201d, Vergi Sorunlar\u0131, Y\u0131l: 29, Say\u0131: 212, s. 145-156 (May\u0131s 2006)<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Avrupa_Birligi_nde_Tasarruflarin_Vergile.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cBir Kamu Harcamas\u0131 T\u00fcr\u00fc Olarak Vergi Harcamas\u0131 ve T\u00fcrk Kurumlar Vergisi A\u00e7\u0131s\u0131ndan De\u011ferlendirilmesi\u201d, Osmangazi \u00dcniversitesi Sosyal Bilimler Dergisi, Cilt:6, Say\u0131:2, s: 78-92 (2005)<br \/><a href=\"https:\/\/www.academia.edu\/20981488\/Bir_Kamu_Harcamas%C4%B1_T%C3%BCr%C3%BC_Olarak_Vergi_Harcamas%C4%B1_ve_T%C3%BCrk_Kurumlar_Vergisi_A%C3%A7%C4%B1s%C4%B1ndan_De%C4%9Ferlendirilmesi\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cAvrupa Birli\u011fi Ortak \u00c7evre Politikas\u0131 \u00c7er\u00e7evesinde \u00c7evre Vergileri\u201d, E-Yakla\u015f\u0131m, Y\u0131l: 11, Say\u0131 130, Ekim 2003<br \/><a href=\"http:\/\/emrahferhatoglu.net\/wp-content\/uploads\/2017\/11\/eferhatoglu_Avrupa_Birliginde_Ortak_Cevre_Politikasi.pdf\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n<p>Ferhato\u011flu, E., \u201cGelir Teorileri Ba\u011flam\u0131nda Avrupa Birli\u011fi ve T\u00fcrkiye\u2019deki Gelir Tan\u0131mlamas\u0131 ve Sonu\u00e7lar\u0131\u201d, E-Akademi, Say\u0131: 19, Eyl\u00fcl 2003<br \/><a href=\"http:\/\/www.e-akademi.org\/makaleler\/eferhatoglu-1.htm\"><strong>\u21d3 indir<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Buz, F., Ferhato\u011flu, E., Grup Vergilendirme Rejimi ve Se\u00e7ilmi\u015f OECD \u00dclkelerinde Grup Vergilendirme Rejimi Uygulamas\u0131, Vergi Sorunlar\u0131, Say\u0131: 389, ss. 44-55 (\u015eubat 2021)\u21d3 indir Ferhato\u011flu, E., T\u00fcrk Vergi Anla\u015fmalar\u0131 Hukukunda Sermaye De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131n\u0131n Vergilendirilmesi, Ankara \u00dcniversitesi SBF Dergisi, Cilt: 71, Say\u0131: 1, 2016\u21d3 indir Ferhato\u011flu, E., \u201cBEPS Projesinin Vergi Anla\u015fmalar\u0131 Hukukunda Hibrit Finansal Ara\u00e7 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-76","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/pages\/76","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/comments?post=76"}],"version-history":[{"count":0,"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/pages\/76\/revisions"}],"wp:attachment":[{"href":"http:\/\/emrahferhatoglu.net\/index.php\/wp-json\/wp\/v2\/media?parent=76"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}