YATIRIM YOLUYLA İKAMET VE VATANDAŞLIK Residence and Citizenship Through Investment

Yıl 2019, Sayı: 39, 83 - 108, 30.07.2019

Dr.öğr.üyesi Nazlı Töre

Öz

Bu makale, yatırım programları

aracılığıyla ikamet izni ve vatandaşlık

kazanılmasını eleştirel yönden

incelemektedir. Her ne kadar, pek çok

kişi bu tür programları onaylamasa

da, devletler giderek kendiyatırım

programları kabul etmektedir.

Üstelik bunlardan bazıları ülkelerinde

yatırım devam ettiği sürece herhangi

başka bir şart aramaksızın kendi

vatandaşlıklarını yabancılara vermekte

istekli görünmektedir. Bununla birlikte

yatırım programlarının [vatandaşlık

kazandırma niteliğinin] ahlaki/hukuki

mülahazalara uygunluğunun ötesinde

başka bazı yan etkileri bulunmaktadır.

Dolayısıyla bunların özellikle

uluslararası vergi sistemi üzerindeki

sonuçları tartışmaya açılmalıdır.

Anahtar Kelimeler

İkamet izni edinme, vatandaşlık edinme

Kaynakça

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