BibTex RIS Cite

A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS

Year 2010, Volume: 10 Issue: 3, 855 - 869, 01.08.2010

Abstract

Payment under letter of credit L/C and payment against documents as international payment terms are used in order to prevent probable difficulties between the drawee and the drawer. Banks acting as intermediaries in foreign trade by using those payment terms charge various commissions and taxes. As a result of the shortage of uniform customs for commission amounts in practice, critiques of banks charging inequitablecommissions and taxes are made at times. Considering those charges causing conflicts between the drawer drawee and their banks as both parties of foreign trade, this study is designed to recommend resolutions with the help of various applications and to emphasize the importance of international chamber of commerce to prevent the conflicts

References

  • Bağriaçik A. (2004): Uygulamalı Dış Ticaret İşlemleri, Bilim Teknik Yayınevi, İstanbul.
  • Carter H.C., (2007): “Standby Letter Of Credit Rules And Practices Misunderstood Or Little Understood By Applicants And Beneficiaries”, Unıform Commercial Code Law Journal, (40-2), P.127.
  • Collyer, G.(2007): The Guide To Documentary Credits, 3rd Edition, London.
  • Collyer, G. (2009): “The Curse Of The 'Spurious' Discrepancies” Newsletter, Www.Ifsalearning.Org/Pdfs/Coastline_Presentation .Pdf (13.08.2009).
  • Doğan V.(2003): Uluslararası Ticarette Ödeme Aracı Olarak Akreditif, Yetkin Yayınları, Ankara.
  • Dunn J., Knoll J., Dempsey M. (2009): “Letters Of Credit In Construction Projects”, Http://Www.Dorsey.Com/Files/Publication/Letters%20of%20credit%20constructi on%20law_Feb_09.Pdf (10.11.2009).
  • Eiseman S.(1989): Das Dokumenten-Akkreditif Im Internationalen Handelsverkehr, Heidelberg.
  • Icc,(2007): Icc Uniform Customs And Practice For Documentary Credits 2007 Revision, Ucp 600 (July).
  • Icc,(1995): Icc Uniform Rules For Collections A Commentary Urc 522, Icc Publication Nr. 550, France.
  • Kaplan Y. (1999): “Milletlerarası Ticaeri Tahkime Milli Hukuk Dışı Kuralların Uygulanması”, Erzincan Hukuk Fakültesi Dergisi, Cilt Iii, S.18.
  • Kaya S. (2003): Uluslararası Bankacılık Uygulamaları, Bankalarda Dış Ticaret İşlemleri Ve Uygulaması, Icc-Ucp 500 Ve Eucp, Seçkin Yayınları, Ankara.
  • Kocaimamoğlu S.(1980): Bankacılık Ansiklopedisi, Türkiye İş Bankası Kültür Yayınları, Ankara.
  • Kursad, R. (2006);” Uluslararası Ticaret Odası Hakemlik Mahkemesi”, Http://Www.Turkhukuksitesi.Com/Makale_262.Htm. (10.12.2009).).
  • Mann R. (2000):”The Role Of Letters Of Credit In Payment”, Michigan Law Review, Vol.98:2494, August, 2000.
  • Nielsen J.(1984): Aktuelle Rechtsfragen Zum Dokumentenakkreditif, Köln.
  • Reisoğlu S. (1995): Türk Hukukunda Ve Bankacılık Uygulamasında Akreditif, Ankara.
  • Reisoğlu S. (2007): Hukuki Açıdan Akreditif Ve Uygulama Sorunları, Http://Alevunalan.Blogcu.Com/Hukuki-Acidan-Akreditif-Incelemesi/ 2413865 (10.12.2009).
  • Verkuil P. (1973): “Bank Solvency And Guaranty Letters Of Credit”, Stanford Law Review, Vol. 25, No. 5 (May).
  • Vermes A. (2009): “Insurance Law In Mirror Of Economic Crisis”, Dávid R. Et Al.(Eds) The Conference Proceedings, 1. Edition.,Cofola.

ULUSLARARASI ÖDEME ŞEKİLLERİNDE BANKALARCA ALINAN KOMİSYON VE VERGİ ÜZERİNE ELEŞTİREL BİR YAKLAŞIM

Year 2010, Volume: 10 Issue: 3, 855 - 869, 01.08.2010

Abstract

Uluslararası ticarette ödeme şekillerinden, akreditifli ödeme ve vesaik karşılığı ödeme yöntemleri kullanılarak, ithalatçı ve ihracatçı arasında ortaya çıkabilecek sorunlar önlenmeye çalışılmaktadır. Bu ödeme yöntemlerini kullanarak dış ticarete aracılık eden bankalar, yaptıkları bu hizmet nedeniyle çeşitli miktarlarda komisyon ve komisyon üzerinden vergi almaktadırlar. Uygulamada, komisyon miktarları ile ilgili yeknesak kurallar olmamasından hareketle zaman zaman bankalarca haksız komisyon ve vergi alındığı yönünde eleştiriler yapılmaktadır. Çalışmada, alınan komisyon ve vergilerin, dış ticaret işlemlerinin tarafları olan ithalatçı-ihracatçı ile her iki tarafın bankaları arasında çeşitli anlaşmazlıklara yol açması nedeniyle, bunların önlenmesinde Milletler arası Ticaret Odası’ nın yeri ve önemi belirtilerek, çeşitli uygulama örnekleri çerçevesinde konuya ilişkin çözüm önerileri getirilmeye çalışılacaktır

References

  • Bağriaçik A. (2004): Uygulamalı Dış Ticaret İşlemleri, Bilim Teknik Yayınevi, İstanbul.
  • Carter H.C., (2007): “Standby Letter Of Credit Rules And Practices Misunderstood Or Little Understood By Applicants And Beneficiaries”, Unıform Commercial Code Law Journal, (40-2), P.127.
  • Collyer, G.(2007): The Guide To Documentary Credits, 3rd Edition, London.
  • Collyer, G. (2009): “The Curse Of The 'Spurious' Discrepancies” Newsletter, Www.Ifsalearning.Org/Pdfs/Coastline_Presentation .Pdf (13.08.2009).
  • Doğan V.(2003): Uluslararası Ticarette Ödeme Aracı Olarak Akreditif, Yetkin Yayınları, Ankara.
  • Dunn J., Knoll J., Dempsey M. (2009): “Letters Of Credit In Construction Projects”, Http://Www.Dorsey.Com/Files/Publication/Letters%20of%20credit%20constructi on%20law_Feb_09.Pdf (10.11.2009).
  • Eiseman S.(1989): Das Dokumenten-Akkreditif Im Internationalen Handelsverkehr, Heidelberg.
  • Icc,(2007): Icc Uniform Customs And Practice For Documentary Credits 2007 Revision, Ucp 600 (July).
  • Icc,(1995): Icc Uniform Rules For Collections A Commentary Urc 522, Icc Publication Nr. 550, France.
  • Kaplan Y. (1999): “Milletlerarası Ticaeri Tahkime Milli Hukuk Dışı Kuralların Uygulanması”, Erzincan Hukuk Fakültesi Dergisi, Cilt Iii, S.18.
  • Kaya S. (2003): Uluslararası Bankacılık Uygulamaları, Bankalarda Dış Ticaret İşlemleri Ve Uygulaması, Icc-Ucp 500 Ve Eucp, Seçkin Yayınları, Ankara.
  • Kocaimamoğlu S.(1980): Bankacılık Ansiklopedisi, Türkiye İş Bankası Kültür Yayınları, Ankara.
  • Kursad, R. (2006);” Uluslararası Ticaret Odası Hakemlik Mahkemesi”, Http://Www.Turkhukuksitesi.Com/Makale_262.Htm. (10.12.2009).).
  • Mann R. (2000):”The Role Of Letters Of Credit In Payment”, Michigan Law Review, Vol.98:2494, August, 2000.
  • Nielsen J.(1984): Aktuelle Rechtsfragen Zum Dokumentenakkreditif, Köln.
  • Reisoğlu S. (1995): Türk Hukukunda Ve Bankacılık Uygulamasında Akreditif, Ankara.
  • Reisoğlu S. (2007): Hukuki Açıdan Akreditif Ve Uygulama Sorunları, Http://Alevunalan.Blogcu.Com/Hukuki-Acidan-Akreditif-Incelemesi/ 2413865 (10.12.2009).
  • Verkuil P. (1973): “Bank Solvency And Guaranty Letters Of Credit”, Stanford Law Review, Vol. 25, No. 5 (May).
  • Vermes A. (2009): “Insurance Law In Mirror Of Economic Crisis”, Dávid R. Et Al.(Eds) The Conference Proceedings, 1. Edition.,Cofola.
There are 19 citations in total.

Details

Other ID JA92CT46VV
Journal Section Research Article
Authors

Hatice Yurtsever This is me

Publication Date August 1, 2010
Published in Issue Year 2010 Volume: 10 Issue: 3

Cite

APA Yurtsever, H. (2010). A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS. Ege Academic Review, 10(3), 855-869.
AMA Yurtsever H. A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS. ear. August 2010;10(3):855-869.
Chicago Yurtsever, Hatice. “A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS”. Ege Academic Review 10, no. 3 (August 2010): 855-69.
EndNote Yurtsever H (August 1, 2010) A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS. Ege Academic Review 10 3 855–869.
IEEE H. Yurtsever, “A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS”, ear, vol. 10, no. 3, pp. 855–869, 2010.
ISNAD Yurtsever, Hatice. “A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS”. Ege Academic Review 10/3 (August 2010), 855-869.
JAMA Yurtsever H. A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS. ear. 2010;10:855–869.
MLA Yurtsever, Hatice. “A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS”. Ege Academic Review, vol. 10, no. 3, 2010, pp. 855-69.
Vancouver Yurtsever H. A CRITICAL APPROACH TO THE COMMISSIONS AND TAXES CHARGED BY BANKS ON INTERNATIONAL PAYMENT TERMS. ear. 2010;10(3):855-69.