Finans
ust sirket fonlamasi
İngilizce: upstream funding
Türkçe Tanım
Ust sirket fonlamasi, bir kurumsal grup yapisi icerisinde bagla sirket veya alt kademe kurulustan ana sirkete veya ust duzey kurulusua finansal kaynaklarin transferini ifade eder. Bu fon akisi, temettue, sirketler arasi krediler, yonetim ucretleri veya sermaye geri goenderimleri seklinde olabilir. Ust sirket fonlama duzenlmeleri, olumsuz vergi sonuclarindan kacinmak icin gecerli sirketler hukuku, ince sermaye kurallari ve transfer fiyatlandirma duzenlemelerine uygun olmalidir.
English Definition
Upstream funding refers to the transfer of financial resources from a subsidiary or lower-tier entity to its parent company or a higher-level entity within a corporate group structure. This flow of funds may take the form of dividends, intercompany loans, management fees, or capital repatriations. Upstream funding arrangements must comply with applicable corporate law, thin capitalisation rules, and transfer pricing regulations to avoid adverse tax consequences.