Kredi
yabanci vergi mahsubu
İngilizce: foreign tax credit
Türkçe Tanım
Mukelleflerin ayni gelir uzerinden yabanci bir hukumete odedikleri gelir vergilerini yerel vergi yukumluluklerinden dusurerek cifte vergilendirmeyi onlemelerine olanak taniyan bir vergi indirimi mekanizmasidir. Yabanci vergi mahsubu genellikle yurt disi kaynakli gelir uzerinden normalde odenmesi gereken yerel vergi tutariyla sinirlidir. Uluslararasi vergi sistemlerinin temel bir ozelligi olup ic mevzuat ve ikili vergi anlasmaalri tarafindan duzenlenir.
English Definition
A tax relief mechanism that allows taxpayers to offset income taxes paid to a foreign government against their domestic tax liability on the same income, thereby avoiding double taxation. Foreign tax credits are typically limited to the amount of domestic tax that would otherwise be payable on the foreign-source income. They are a fundamental feature of international tax systems and are governed by domestic legislation and bilateral tax treaties.