{"status":true,"post":{"id":17931,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:24:56","created_at":"2018-02-14T21:00:00.000000Z","updated_at":"2022-10-21T07:24:56.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17931,"is_featured":0,"title":"Vergilendirmede ili\u015fkili ki\u015fi ve transfer fiyatland\u0131rmas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin 1\u2019inci f\u0131kras\u0131nda h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cKurumlar ili\u015fkili ki\u015filerle emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit ettikleri bedel veya fiyat \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunursa kazan\u00e7 tamamen veya k\u0131smen transfer fiyatland\u0131r\u0131lmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lm\u0131\u015f say\u0131l\u0131r.\u201d <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kanun maddesinin 6\u2019nc\u0131 f\u0131kras\u0131 gere\u011fi olarak da \u201cTamamen veya k\u0131smen transfer fiyatland\u0131r\u0131lmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7 Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n uygulanmas\u0131nda hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak bu \u00e7er\u00e7evede \u201cili\u015fkili ki\u015fi\u201dler ile yap\u0131lan mal veya hizmet al\u0131m ya da sat\u0131m i\u015flemlerine ili\u015fkin transfer fiyat\u0131n\u0131n tespit edilmesinde belli bir d\u00f6nem i\u00e7in uygulanacak y\u00f6ntem, m\u00fckellefin istemi \u00fczerine idare ile anla\u015f\u0131larak belirlenebilir. Bu t\u00fcr anla\u015fmalar \u201cPe\u015fin Fiyatland\u0131rma Anla\u015fmas\u0131\u201d olarak isimlendirilir.<\/span><\/p>  <p><span class=\"large\">Belli bir d\u00f6nem i\u00e7in yap\u0131lan anla\u015fma ile \u201cTransfer Fiyatland\u0131rmas\u0131 Y\u00f6ntemi\u201d kapsam\u0131nda; ili\u015fkili ki\u015filer ve i\u015flemler, anla\u015fman\u0131n s\u00fcresi, transfer fiyat\u0131 (k\u00e2r marj\u0131, faiz oran\u0131, bedel, fiyat vb.) <\/span><span class=\"large\">ve kritik varsay\u0131mlar gibi hususlar belirlenmektedir. <\/span><\/p>  <p><span class=\"large\">Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131n\u0131n kapsam\u0131na kurumlar vergisi m\u00fckellefleri girmektedir. Bu \u00e7er\u00e7evede;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar vergisi m\u00fckelleflerinin ili\u015fkili ki\u015filerle yapt\u0131klar\u0131 yurt d\u0131\u015f\u0131 i\u015flemleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar vergisi m\u00fckelleflerinin serbest b\u00f6lgelerde faaliyette bulunan kurumlar vergisi m\u00fckellefleriyle ili\u015fkili ki\u015fi kapsam\u0131nda yapt\u0131klar\u0131 i\u015flemleri,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Serbest b\u00f6lgede faaliyette bulunmayan kurumlar vergisi m\u00fckellefleri ile ili\u015fkili ki\u015fi kapsam\u0131nda yapt\u0131klar\u0131 i\u015flemler ile ilgili olarak belirlenecek y\u00f6ntem konusunda idareye ba\u015fvurmalar\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak m\u00fckellefler yaz\u0131l\u0131 ba\u015fvurudan \u00f6nce idare ile \u00f6n g\u00f6r\u00fc\u015fme yapabilmektedirler. Bu ba\u011flamda \u00f6n g\u00f6r\u00fc\u015fmede anla\u015fman\u0131n kapsam\u0131 ve ilgili i\u015flemler ile anla\u015fma ba\u015fvurusunun uygunlu\u011fu gibi konular ele al\u0131nmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131na ili\u015fkin s\u00fcre\u00e7, m\u00fckellefin yaz\u0131l\u0131 ba\u015fvurusu ile ba\u015flamaktad\u0131r. S\u00f6z konusu ba\u015fvuru \u201cTransfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131ndaki 3 Seri Numaral\u0131 Tebli\u011f ekinde yer alan ba\u015fvuru formuna uygun olarak yap\u0131l\u0131r. (07.12.2017 g\u00fcn ve 30263 say\u0131l\u0131 Resmi Gazete.)<\/span><\/p>  <p><span class=\"large\">Anla\u015fma i\u00e7in idareye ba\u015fvuruda bulunan m\u00fckelleflerin sunmalar\u0131 gereken temel bilgi ve belgeler a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u015fvuru formu,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00dcstlenilen i\u015flevleri, sahip olunan riskleri ve kullan\u0131lan varl\u0131klar\u0131 i\u00e7eren t\u00fcm bilgiler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kritik varsay\u0131mlara ili\u015fkin bilgiler ve gerek\u00e7eleri (\u00f6nerilen transfer fiyatland\u0131rmas\u0131 y\u00f6ntemi ile bu y\u00f6ntemin se\u00e7imine ve uygulanmas\u0131na esas te\u015fkil eden ko\u015fullara ve varsay\u0131mlara ili\u015fkin a\u00e7\u0131klamalar, analizler ve yap\u0131lan di\u011fer \u00e7al\u0131\u015fmalar.)<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gayri maddi varl\u0131klar\u0131n m\u00fclkiyetine ve al\u0131nan veya \u00f6denen gayri maddi hak ve bedellerine ili\u015fkin bilgi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130li\u015fkili ki\u015filer taraf\u0131ndan farkl\u0131 muhasebe standartlar\u0131 ve y\u00f6ntemleri kullan\u0131l\u0131yor ise bunlara ili\u015fkin bilgi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u015fvuru tarihinin i\u00e7inde bulundu\u011fu hesap d\u00f6nemine ili\u015fkin \u00fcr\u00fcn maliyetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130li\u015fkili ki\u015filer aras\u0131nda i\u015flemlere uygulanan \u015firket i\u00e7i fiyatland\u0131rma politikas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u015fvuru tarihinin i\u00e7inde bulundu\u011fu hesap d\u00f6neminde ili\u015fkili ve ili\u015fkisiz ki\u015filerle yap\u0131lan i\u015flemlerin miktar\u0131 ile fatura, dekont ve benzeri belgeler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130li\u015fkili ki\u015filerin son \u00fc\u00e7 y\u0131la ili\u015fkin mali tablolar\u0131, gelir veya kurumlar vergisi beyanname \u00f6rnekleri, yurtd\u0131\u015f\u0131 i\u015flemlerine ait s\u00f6zle\u015fmelerin \u00f6rnekleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6nerilen transfer fiyatland\u0131rmas\u0131 y\u00f6ntemini destekleyen son \u00fc\u00e7 y\u0131la ait finansal veriler ve bunlarla ilgili belgeler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130ki veya daha fazla kar\u015f\u0131la\u015ft\u0131r\u0131labilir i\u015flemin olmas\u0131 durumunda belirlenen emsal fiyat aral\u0131\u011f\u0131 ve bu aral\u0131\u011f\u0131n tespitinde kullan\u0131lan y\u00f6ntem,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Emsal fiyat\u0131n tespit edilmesi i\u00e7in gerekli di\u011fer belgeler.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130dare gerekli g\u00f6rd\u00fc\u011f\u00fc takdirde m\u00fckelleften ilave (ek) bilgi ve belge isteminde bulunabilir. Konuya ili\u015fkin bilgi ve belgelerin yabanc\u0131 dilde yaz\u0131lm\u0131\u015f olmalar\u0131 halinde, bunlar\u0131n T\u00fcrk\u00e7e \u00e7evirilerinin de ibraz edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak \u201cDe\u011ferlendirme ve analiz s\u00fcrecinin, tek tarafl\u0131 pe\u015fin fiyatland\u0131rma anla\u015fma ba\u015fvurusunda 6 ay, iki tarafl\u0131 ve \u00e7ok tarafl\u0131 pe\u015fin fiyatland\u0131rma anla\u015fmalar\u0131 ba\u015fvurular\u0131nda 12 ay i\u00e7inde sonu\u00e7land\u0131r\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergilendirmede-iliskili-kisi-ve-transfer-fiyatlandirmasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergilendirmede ili\u015fkili ki\u015fi ve transfer fiyatland\u0131rmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":102,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18030,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17931,"locale":"tr","category_id":73,"title":"Vergilendirmede ili\u015fkili ki\u015fi ve transfer fiyatland\u0131rmas\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 13\u2019\u00fcnc\u00fc maddesinin 1\u2019inci f\u0131kras\u0131nda h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere \u201cKurumlar ili\u015fkili ki\u015filerle emsallere uygunluk ilkesine ayk\u0131r\u0131 olarak tespit ettikleri bedel veya fiyat \u00fczerinden mal veya hizmet al\u0131m ya da sat\u0131m\u0131nda bulunursa kazan\u00e7 tamamen veya k\u0131smen transfer fiyatland\u0131r\u0131lmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lm\u0131\u015f say\u0131l\u0131r.\u201d <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kanun maddesinin 6\u2019nc\u0131 f\u0131kras\u0131 gere\u011fi olarak da \u201cTamamen veya k\u0131smen transfer fiyatland\u0131r\u0131lmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7 Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n uygulanmas\u0131nda hesap d\u00f6neminin son g\u00fcn\u00fc itibar\u0131yla da\u011f\u0131t\u0131lm\u0131\u015f k\u00e2r pay\u0131 veya dar m\u00fckellefler i\u00e7in ana merkeze aktar\u0131lan tutar say\u0131l\u0131r.<\/span><\/p>  <p><span class=\"large\">Ancak bu \u00e7er\u00e7evede \u201cili\u015fkili ki\u015fi\u201dler ile yap\u0131lan mal veya hizmet al\u0131m ya da sat\u0131m i\u015flemlerine ili\u015fkin transfer fiyat\u0131n\u0131n tespit edilmesinde belli bir d\u00f6nem i\u00e7in uygulanacak y\u00f6ntem, m\u00fckellefin istemi \u00fczerine idare ile anla\u015f\u0131larak belirlenebilir. Bu t\u00fcr anla\u015fmalar \u201cPe\u015fin Fiyatland\u0131rma Anla\u015fmas\u0131\u201d olarak isimlendirilir.<\/span><\/p>  <p><span class=\"large\">Belli bir d\u00f6nem i\u00e7in yap\u0131lan anla\u015fma ile \u201cTransfer Fiyatland\u0131rmas\u0131 Y\u00f6ntemi\u201d kapsam\u0131nda; ili\u015fkili ki\u015filer ve i\u015flemler, anla\u015fman\u0131n s\u00fcresi, transfer fiyat\u0131 (k\u00e2r marj\u0131, faiz oran\u0131, bedel, fiyat vb.) <\/span><span class=\"large\">ve kritik varsay\u0131mlar gibi hususlar belirlenmektedir. <\/span><\/p>  <p><span class=\"large\">Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131n\u0131n kapsam\u0131na kurumlar vergisi m\u00fckellefleri girmektedir. Bu \u00e7er\u00e7evede;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar vergisi m\u00fckelleflerinin ili\u015fkili ki\u015filerle yapt\u0131klar\u0131 yurt d\u0131\u015f\u0131 i\u015flemleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar vergisi m\u00fckelleflerinin serbest b\u00f6lgelerde faaliyette bulunan kurumlar vergisi m\u00fckellefleriyle ili\u015fkili ki\u015fi kapsam\u0131nda yapt\u0131klar\u0131 i\u015flemleri,<\/span><\/li>  <\/ul>  <p><span class=\"large\">Serbest b\u00f6lgede faaliyette bulunmayan kurumlar vergisi m\u00fckellefleri ile ili\u015fkili ki\u015fi kapsam\u0131nda yapt\u0131klar\u0131 i\u015flemler ile ilgili olarak belirlenecek y\u00f6ntem konusunda idareye ba\u015fvurmalar\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak m\u00fckellefler yaz\u0131l\u0131 ba\u015fvurudan \u00f6nce idare ile \u00f6n g\u00f6r\u00fc\u015fme yapabilmektedirler. Bu ba\u011flamda \u00f6n g\u00f6r\u00fc\u015fmede anla\u015fman\u0131n kapsam\u0131 ve ilgili i\u015flemler ile anla\u015fma ba\u015fvurusunun uygunlu\u011fu gibi konular ele al\u0131nmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131na ili\u015fkin s\u00fcre\u00e7, m\u00fckellefin yaz\u0131l\u0131 ba\u015fvurusu ile ba\u015flamaktad\u0131r. S\u00f6z konusu ba\u015fvuru \u201cTransfer Fiyatland\u0131rmas\u0131 Yoluyla \u00d6rt\u00fcl\u00fc Kazan\u00e7 Da\u011f\u0131t\u0131m\u0131 Hakk\u0131ndaki 3 Seri Numaral\u0131 Tebli\u011f ekinde yer alan ba\u015fvuru formuna uygun olarak yap\u0131l\u0131r. (07.12.2017 g\u00fcn ve 30263 say\u0131l\u0131 Resmi Gazete.)<\/span><\/p>  <p><span class=\"large\">Anla\u015fma i\u00e7in idareye ba\u015fvuruda bulunan m\u00fckelleflerin sunmalar\u0131 gereken temel bilgi ve belgeler a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u015fvuru formu,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00dcstlenilen i\u015flevleri, sahip olunan riskleri ve kullan\u0131lan varl\u0131klar\u0131 i\u00e7eren t\u00fcm bilgiler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kritik varsay\u0131mlara ili\u015fkin bilgiler ve gerek\u00e7eleri (\u00f6nerilen transfer fiyatland\u0131rmas\u0131 y\u00f6ntemi ile bu y\u00f6ntemin se\u00e7imine ve uygulanmas\u0131na esas te\u015fkil eden ko\u015fullara ve varsay\u0131mlara ili\u015fkin a\u00e7\u0131klamalar, analizler ve yap\u0131lan di\u011fer \u00e7al\u0131\u015fmalar.)<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gayri maddi varl\u0131klar\u0131n m\u00fclkiyetine ve al\u0131nan veya \u00f6denen gayri maddi hak ve bedellerine ili\u015fkin bilgi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130li\u015fkili ki\u015filer taraf\u0131ndan farkl\u0131 muhasebe standartlar\u0131 ve y\u00f6ntemleri kullan\u0131l\u0131yor ise bunlara ili\u015fkin bilgi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u015fvuru tarihinin i\u00e7inde bulundu\u011fu hesap d\u00f6nemine ili\u015fkin \u00fcr\u00fcn maliyetleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130li\u015fkili ki\u015filer aras\u0131nda i\u015flemlere uygulanan \u015firket i\u00e7i fiyatland\u0131rma politikas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u015fvuru tarihinin i\u00e7inde bulundu\u011fu hesap d\u00f6neminde ili\u015fkili ve ili\u015fkisiz ki\u015filerle yap\u0131lan i\u015flemlerin miktar\u0131 ile fatura, dekont ve benzeri belgeler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130li\u015fkili ki\u015filerin son \u00fc\u00e7 y\u0131la ili\u015fkin mali tablolar\u0131, gelir veya kurumlar vergisi beyanname \u00f6rnekleri, yurtd\u0131\u015f\u0131 i\u015flemlerine ait s\u00f6zle\u015fmelerin \u00f6rnekleri,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6nerilen transfer fiyatland\u0131rmas\u0131 y\u00f6ntemini destekleyen son \u00fc\u00e7 y\u0131la ait finansal veriler ve bunlarla ilgili belgeler,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130ki veya daha fazla kar\u015f\u0131la\u015ft\u0131r\u0131labilir i\u015flemin olmas\u0131 durumunda belirlenen emsal fiyat aral\u0131\u011f\u0131 ve bu aral\u0131\u011f\u0131n tespitinde kullan\u0131lan y\u00f6ntem,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Emsal fiyat\u0131n tespit edilmesi i\u00e7in gerekli di\u011fer belgeler.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130dare gerekli g\u00f6rd\u00fc\u011f\u00fc takdirde m\u00fckelleften ilave (ek) bilgi ve belge isteminde bulunabilir. Konuya ili\u015fkin bilgi ve belgelerin yabanc\u0131 dilde yaz\u0131lm\u0131\u015f olmalar\u0131 halinde, bunlar\u0131n T\u00fcrk\u00e7e \u00e7evirilerinin de ibraz edilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin olarak \u201cDe\u011ferlendirme ve analiz s\u00fcrecinin, tek tarafl\u0131 pe\u015fin fiyatland\u0131rma anla\u015fma ba\u015fvurusunda 6 ay, iki tarafl\u0131 ve \u00e7ok tarafl\u0131 pe\u015fin fiyatland\u0131rma anla\u015fmalar\u0131 ba\u015fvurular\u0131nda 12 ay i\u00e7inde sonu\u00e7land\u0131r\u0131lmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"vergilendirmede-iliskili-kisi-ve-transfer-fiyatlandirmasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Vergilendirmede ili\u015fkili ki\u015fi ve transfer fiyatland\u0131rmas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":102,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}