Uluslararası
yurt disi kaynakli gelir
İngilizce: foreign source income
Türkçe Tanım
Bir mukellefin vergi mukim oldugu ulke disindaki kaynaklardan elde ettigi, yurt disi ticari faaliyetlerden elde edilen karlar, yabanci yatirimlardan elde edilen temettuler ve yurt disindan alinan telif haklari veya ucretler dahil gelirdir. Yurt disi kaynakli gelirin vergi muamelesi yargi alanlarina gore farklilik gosterir ve ic vergi kanunlari ile cifte vergilendirmeyi onleme anlasmaalriyla duzenlenir. Gelir kaynaginbellrlenmesi yabanci vergi mahsbu talep etmek ve cifte vergilendirmeden kacinmak icin kritiktir.
English Definition
Income earned by a taxpayer from sources outside their country of tax residence, including profits from foreign business operations, dividends from foreign investments, and royalties or fees received from abroad. The tax treatment of foreign source income varies by jurisdiction and is governed by domestic tax laws and double taxation agreements. Determining the source of income is critical for claiming foreign tax credits and avoiding double taxation.