{"id":13439,"date":"2023-07-13T06:00:00","date_gmt":"2023-07-13T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=13439"},"modified":"2023-07-12T18:25:29","modified_gmt":"2023-07-12T15:25:29","slug":"shell-sirk%c9%99tl%c9%99r-n%c9%99y%c9%99-xidm%c9%99t-edir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=13439","title":{"rendered":"\u201cShell\u201d \u015firk\u0259tl\u0259r n\u0259y\u0259 xidm\u0259t edir?"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>\u201cShell\u201d \u015firk\u0259tl\u0259r n\u0259y\u0259 xidm\u0259t edir?<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>Bu \u015firk\u0259tl\u0259r birg\u00fcnl\u00fck \u015firk\u0259tl\u0259r, ka\u011f\u0131z \u00fcz\u0259rind\u0259 \u015firk\u0259t, saxta \u015firk\u0259t adlar\u0131 il\u0259 d\u0259 tan\u0131n\u0131r;<\/strong><\/li>\n<\/ul>\n\n\n\n<ul>\n<li><strong>Bu \u015firk\u0259tl\u0259rin f\u0259aliyy\u0259ti biznes strukturlar\u0131 \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli t\u0259r\u0259fda\u015f olan banklar t\u0259r\u0259find\u0259n son d\u0259r\u0259c\u0259 \u015f\u00fcbh\u0259li hesab edilir;<\/strong><\/li>\n<\/ul>\n\n\n\n<ul>\n<li><strong>\u201cShell\u201d \u015firk\u0259tl\u0259rinin bir \u00e7oxu vergil\u0259ri minimalla\u015fd\u0131rma\u011fa v\u0259 tamamil\u0259 \u00f6d\u0259m\u0259m\u0259y\u0259 \u00e7al\u0131\u015f\u0131rlar.<\/strong><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/shell.jpg\" alt=\"\" class=\"wp-image-13440\" width=\"576\" height=\"324\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/shell.jpg 750w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/shell-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/shell-360x203.jpg 360w\" sizes=\"(max-width: 576px) 100vw, 576px\" \/><\/figure><\/div>\n\n\n<p>Sahibkarl\u0131q m\u00fchitinin getdikc\u0259 t\u0259kmill\u0259\u015fm\u0259si, biznes m\u00fchitind\u0259 t\u0259tbiq edil\u0259n al\u0259tl\u0259r \u015firk\u0259tl\u0259r\u0259 \u00f6z f\u0259aliyy\u0259t istiqam\u0259tl\u0259rini \u015fax\u0259l\u0259ndirm\u0259y\u0259 v\u0259 g\u0259lirl\u0259rini art\u0131rma\u011fa imkan verir. Bir \u00e7ox \u015firk\u0259tl\u0259r yaranm\u0131\u015f f\u00fcrs\u0259tl\u0259rd\u0259n istifad\u0259 ed\u0259r\u0259k bazarda m\u00f6vqel\u0259rini daha da m\u00f6hk\u0259ml\u0259ndirm\u0259k istiqam\u0259tind\u0259 add\u0131mlar at\u0131rlar. Lakin, \u00e7ox t\u0259\u0259ss\u00fcf ki, b\u0259zi hallarda qanunsuz yollarla \u015firk\u0259t yaradaraq g\u0259lir \u0259ld\u0259 etm\u0259y\u0259 \u00e7al\u0131\u015fanlar da olur. Son ill\u0259rd\u0259 &#8220;shell&#8221; \u015firk\u0259tl\u0259rinin yaranmas\u0131 da bu istiqam\u0259td\u0259 diqq\u0259ti \u00e7\u0259k\u0259n m\u0259qamlardand\u0131r.<\/p>\n\n\n\n<ul>\n<li><strong>&#8220;Shell&#8221; \u015firk\u0259tl\u0259ri n\u0259dir?<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u201cShell\u201d ingilis s\u00f6z\u00fcd\u00fcr v\u0259 t\u0259rc\u00fcm\u0259d\u0259 qab\u0131q dem\u0259kdir. Bu \u015firk\u0259tl\u0259rin energetika sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u0259\u015fhur \u201cShell\u201d \u015firk\u0259ti il\u0259 he\u00e7 bir \u0259laq\u0259si yoxdur. &#8220;Shell&#8221; \u015firk\u0259tl\u0259ri son on ild\u0259 m\u0259\u015fhurla\u015f\u0131b. Son ill\u0259r onlar\u0131n f\u0259aliyy\u0259ti geni\u015fl\u0259nib v\u0259 b\u0259zi hallarda biznes d\u00fcnyas\u0131 \u00fc\u00e7\u00fcn \u00fc\u00e7\u00fcn t\u0259hdid\u0259 \u00e7evrilib. Bu \u015firk\u0259tl\u0259r birg\u00fcnl\u00fck \u015firk\u0259tl\u0259r, ka\u011f\u0131z \u00fcz\u0259rind\u0259 \u015firk\u0259t, saxta \u015firk\u0259t adlar\u0131 il\u0259 d\u0259 tan\u0131n\u0131r. B\u0259zi m\u0259nb\u0259l\u0259r\u0259 g\u00f6r\u0259, &#8220;shell&#8221; \u015firk\u0259tl\u0259ri anlay\u0131\u015f\u0131 birjadan g\u0259lib. Bu, birjada ticar\u0259t aparan, sonra is\u0259 listinqd\u0259n \u00e7\u0131xmasa da f\u0259aliyy\u0259tini dayand\u0131ran \u015firk\u0259tl\u0259rin ad\u0131 idi. M\u00fcasir d\u00f6vrd\u0259 bel\u0259 \u015firk\u0259tl\u0259r h\u0259l\u0259 d\u0259 standartla\u015fd\u0131r\u0131lmay\u0131b. Bu \u015firk\u0259tl\u0259rin f\u0259aliyy\u0259ti \u00f6lk\u0259l\u0259r\u0259 g\u00f6r\u0259 f\u0259rqlidir. &#8220;Shell&#8221; \u015firk\u0259tl\u0259ri he\u00e7 bir iqtisadi v\u0259 \u0259h\u0259miyy\u0259tli f\u0259aliyy\u0259ti olmayan, qeydiyyat yeri qeyri-m\u00fc\u0259yy\u0259n olan v\u0259 vergi orqanlar\u0131na hesabat verm\u0259y\u0259n \u015firk\u0259tl\u0259rdir. Bu 3 meyar Latviyada m\u00fc\u0259yy\u0259n edilib v\u0259 bu kateqoriyaya d\u00fc\u015fm\u00fc\u015f on minl\u0259rl\u0259 \u015firk\u0259t banklarla \u0259m\u0259kda\u015fl\u0131qdan m\u0259hrum edilib. Ba\u015fqa \u00f6lk\u0259l\u0259rd\u0259 d\u0259 buna b\u0259nz\u0259r m\u00fcxt\u0259lif t\u0259dbirl\u0259r h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n<ul>\n<li><strong>&#8220;Shell&#8221; \u015firk\u0259tl\u0259ri \u00fc\u00e7\u00fcn xarakterik c\u0259h\u0259tl\u0259r<\/strong><\/li>\n<\/ul>\n\n\n\n<p>&#8220;Shell&#8221; \u015firk\u0259tl\u0259rinin, bir qayda olaraq, real iqtisadi f\u0259aliyy\u0259ti olmur. \u015eirk\u0259tl\u0259rin real iqtisadi f\u0259aliyy\u0259ti t\u0259kc\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 etm\u0259kl\u0259 deyil, h\u0259m d\u0259 m\u00fc\u0259yy\u0259n x\u0259rcl\u0259rin hesablanmas\u0131, \u00f6hd\u0259likl\u0259rin icras\u0131 v\u0259 m\u00fc\u0259yy\u0259n g\u00fcnd\u0259lik i\u015f prosesi il\u0259 s\u0259ciyy\u0259l\u0259nir. M\u0259s\u0259l\u0259n, \u0259g\u0259r bir \u015firk\u0259t m\u0259sl\u0259h\u0259tl\u0259\u015fm\u0259l\u0259r \u00fc\u00e7\u00fcn illik \u00f6d\u0259ni\u015fl\u0259r al\u0131rsa, lakin \u0259slind\u0259 bu m\u0259sl\u0259h\u0259tl\u0259\u015fm\u0259l\u0259ri aparm\u0131rsa, bel\u0259 bir \u015firk\u0259tin f\u0259aliyy\u0259ti bar\u0259d\u0259 sual yaran\u0131r. Bir \u015firk\u0259tin dig\u0259r iki \u015firk\u0259t aras\u0131nda \u201cvasit\u0259\u00e7i\u201d olmas\u0131 da m\u00fc\u0259mmal\u0131 m\u0259qamlardan hesab edilir. M\u0259s\u0259l\u0259n, \u015firk\u0259t bir \u00f6lk\u0259d\u0259 qazanc \u0259ld\u0259 edir, onu dig\u0259r \u00f6lk\u0259y\u0259 k\u00f6\u00e7\u00fcr\u00fcr v\u0259 ikiqat vergitutma m\u00fcqavil\u0259si say\u0259sind\u0259 birinci \u00f6lk\u0259d\u0259 vergi \u00f6d\u0259mir. Sonra is\u0259 d\u0259rhal vergil\u0259rd\u0259n tamamil\u0259 qurtularaq vergid\u0259n azad zonalara pul k\u00f6\u00e7\u00fcrm\u0259 prosesini h\u0259yata ke\u00e7irir. Bu v\u0259ziyy\u0259td\u0259 \u201cshell\u201d \u015firk\u0259tinin v\u0259zif\u0259si, sad\u0259c\u0259, pulu q\u0259bul etm\u0259k v\u0259 g\u00f6nd\u0259rm\u0259kdir. Burada real iqtisadi f\u0259aliyy\u0259t yoxdur. \u015eirk\u0259tl\u0259rin aktivl\u0259rinin olmamas\u0131 da \u201cshell\u201d \u015firk\u0259tl\u0259rini s\u0259ciyy\u0259l\u0259ndir\u0259n amill\u0259rd\u0259n ola bil\u0259r.<\/p>\n\n\n\n<ul>\n<li><strong>\u00dcnvans\u0131z \u015firk\u0259tl\u0259r<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bir \u015firk\u0259t, sad\u0259c\u0259 olaraq, po\u00e7t \u00fcnvan\u0131 il\u0259 qeydiyyatdan ke\u00e7irilm\u0259kl\u0259 uzun ill\u0259r \u0259rzind\u0259 of\u015forda m\u00f6vcud ola bil\u0259r v\u0259 b\u00fct\u00fcn d\u00fcnyada biznes f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259 bil\u0259r. Bel\u0259 hallarda onlarla v\u0259 y\u00fcz minl\u0259rl\u0259 \u015firk\u0259t eyni \u00fcnvanda yerl\u0259\u015fir v\u0259 yaln\u0131z po\u00e7t qutusunun n\u00f6mr\u0259si f\u0259rql\u0259nir. Lakin bu \u015firk\u0259tl\u0259rin f\u0259aliyy\u0259ti biznes strukturlar\u0131 \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli t\u0259r\u0259fda\u015f olan banklar t\u0259r\u0259find\u0259n son d\u0259r\u0259c\u0259 \u015f\u00fcbh\u0259li hesab edilir. Banklar biznes qurumlar\u0131ndan t\u0259kc\u0259 hesabdan \u00e7\u0131xar\u0131\u015f v\u0259 ya biznes plan deyil, h\u0259m d\u0259 qeydiyyatda oldu\u011fu yerd\u0259 h\u0259qiq\u0259t\u0259n m\u00f6vcud oldu\u011funu s\u00fcbut etm\u0259yi t\u0259l\u0259b edir. \u015eirk\u0259tin real olaraq m\u00f6vcud oldu\u011funu g\u00f6st\u0259r\u0259n elementl\u0259r\u0259 real ofisinin, \u0259m\u0259kda\u015flar\u0131n\u0131n, direktorunun, sayt\u0131n\u0131n, \u0259laq\u0259 m\u0259lumatlar\u0131n\u0131n, hesabatl\u0131l\u0131\u011f\u0131n\u0131n v\u0259 s. g\u00f6st\u0259ricil\u0259rinin olmas\u0131 daxildir. Bunlar ona g\u00f6r\u0259 vacibdir ki, \u015firk\u0259t real f\u0259aliyy\u0259tini s\u00fcbut ed\u0259 bilm\u0259dikd\u0259 hesab a\u00e7a bilmir v\u0259 ya zamanla a\u00e7\u0131lm\u0131\u015f hesablar\u0131n ba\u011flanmas\u0131 ehtimal\u0131 ortaya \u00e7\u0131x\u0131r. Real xarici \u015firk\u0259tl\u0259rin x\u0259rcl\u0259rini art\u0131ran s\u0259b\u0259bl\u0259rd\u0259n biri s\u0259n\u0259dl\u0259\u015fm\u0259 i\u015fl\u0259rinin t\u0259l\u0259bl\u0259r\u0259 uy\u011fun s\u0259viyy\u0259d\u0259 t\u0259\u015fkilidir.<\/p>\n\n\n\n<ul>\n<li><strong>Vergid\u0259n yay\u0131nmaq \u00fc\u00e7\u00fcn c\u0259hdl\u0259r&#8230;<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bir \u00e7ox \u201cshell\u201d \u015firk\u0259tl\u0259r vergid\u0259n yay\u0131nma\u011fa k\u00f6m\u0259k etm\u0259kl\u0259 tan\u0131n\u0131rlar. Son 10 ild\u0259 d\u00fcnya \u00f6lk\u0259l\u0259ri \u00fczr\u0259 vergi d\u0259r\u0259c\u0259l\u0259rind\u0259 m\u00fc\u0259yy\u0259n art\u0131mlar var. Sahibkarl\u0131q subyektl\u0259rinin vergi \u00f6hd\u0259likl\u0259rini d\u00fczg\u00fcn yerin\u0259 yetirm\u0259l\u0259ri \u00fc\u00e7\u00fcn geni\u015fmiqyasl\u0131 t\u0259dbirl\u0259r h\u0259yata ke\u00e7irilir. O c\u00fcml\u0259d\u0259n \u201cshell\u201d \u015firk\u0259tl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn t\u0259dbirl\u0259r d\u0259 t\u0259kmill\u0259\u015fdirilir.<\/p>\n\n\n\n<p>Birg\u00fcnl\u00fck \u015firk\u0259tl\u0259r haqq\u0131nda Latviyada q\u0259bul edilmi\u015f qanuna g\u00f6r\u0259, onlar\u0131 s\u0259ciyy\u0259l\u0259ndir\u0259n meyarlardan biri \u015firk\u0259tin hesabat t\u0259l\u0259binin olmad\u0131\u011f\u0131 yerd\u0259 qeydiyyatdan ke\u00e7m\u0259sidir. Y\u0259ni d\u00f6vl\u0259t orqanlar\u0131 \u015firk\u0259tin n\u0259 q\u0259d\u0259r qazanc \u0259ld\u0259 etdiyini v\u0259 vergi \u00f6d\u0259yib-\u00f6d\u0259m\u0259m\u0259li oldu\u011funu bilmir. \u00dcm\u00fcmiyy\u0259tl\u0259, d\u00fcnya \u00f6lk\u0259l\u0259rind\u0259 \u015firk\u0259tl\u0259rin hesabatl\u0131l\u0131\u011f\u0131n\u0131n t\u0259min edilm\u0259siyl\u0259 ba\u011fl\u0131 ciddi t\u0259l\u0259bl\u0259r m\u00f6vcuddur. Buna baxmayaraq, sahibkarlar bu m\u0259s\u0259l\u0259y\u0259 b\u0259z\u0259n ciddi yana\u015fm\u0131rlar. Hesabatl\u0131l\u0131\u011f\u0131 olmayan ist\u0259nil\u0259n \u015firk\u0259t \u00fc\u00e7\u00fcn bu amil \u00e7\u0259tinlik yarad\u0131r. M\u0259s\u0259l\u0259n, Latviyada bel\u0259 \u015firk\u0259tl\u0259rin bank \u0259m\u0259liyyatlar\u0131 m\u0259hdudla\u015fd\u0131r\u0131l\u0131r. V\u0259 ya bank \u0259m\u0259liyyat\u0131 \u00fc\u00e7\u00fcn \u015firk\u0259td\u0259n son 3,5,7 ilin hesabat\u0131 t\u0259l\u0259b edilir. \u018fvv\u0259ll\u0259r bank t\u0259r\u0259find\u0259n \u015firk\u0259td\u0259n hesabatl\u0131l\u0131q t\u0259l\u0259b edilm\u0259s\u0259 bel\u0259, yeni qaydalara g\u00f6r\u0259, bu m\u0259s\u0259l\u0259 t\u0259l\u0259b kimi qoyulub. Bank, h\u0259m\u00e7inin, m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t \u0259rzind\u0259 yoxlan\u0131lm\u0131\u015f hesablar \u00fczr\u0259 d\u0259 s\u0259n\u0259dl\u0259ri t\u0259l\u0259b ed\u0259 bil\u0259r.<\/p>\n\n\n\n<p>\u015eirk\u0259tin hesabatl\u0131l\u0131\u011f\u0131 ilk n\u00f6vb\u0259d\u0259 vergil\u0259rin \u00f6d\u0259nilm\u0259si il\u0259 s\u0259ciyy\u0259l\u0259nir. \u201cShell\u201d \u015firk\u0259tl\u0259rinin bir \u00e7oxu vergil\u0259ri minimalla\u015fd\u0131rma\u011fa v\u0259 tamamil\u0259 \u00f6d\u0259m\u0259m\u0259y\u0259 \u00e7al\u0131\u015f\u0131rlar. Banklar, vergid\u0259n yay\u0131nanlar \u00fc\u00e7\u00fcn hesabatl\u0131l\u0131q v\u0259 s\u0259rt c\u0259zalar vergil\u0259rin m\u0259nf\u0259\u0259tin \u0259ld\u0259 edildiyi yerd\u0259 \u00f6d\u0259nilm\u0259sin\u0259, h\u0259m\u00e7inin, vergil\u0259rd\u0259n tamamil\u0259 azad olmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif ikit\u0259r\u0259fli m\u00fcqavil\u0259l\u0259rd\u0259n istifad\u0259 olunmamas\u0131na xidm\u0259t edir. B\u0259zi xarici t\u0259cr\u00fcb\u0259l\u0259rd\u0259 bank \u015firk\u0259tin vergid\u0259n yay\u0131nmas\u0131ndan \u015f\u00fcbh\u0259l\u0259nirs\u0259, bu bar\u0259d\u0259 h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131na m\u0259lumat ver\u0259, h\u0259tta v\u0259ziyy\u0259t ayd\u0131nla\u015fana q\u0259d\u0259r hesab\u0131 dondura bil\u0259r.<\/p>\n\n\n\n<p>Dig\u0259r vacib m\u0259qam bel\u0259 \u015firk\u0259tl\u0259rin \u0259sl sahibinin kim olmas\u0131d\u0131r. \u201cShell\u201d \u015firk\u0259tl\u0259ri tez-tez h\u0259m direktor, h\u0259m d\u0259 s\u0259hmdar rolunda namiz\u0259dl\u0259rd\u0259n istifad\u0259 edirl\u0259r. Bu, m\u00fc\u0259yy\u0259n qanunvericilikl\u0259rd\u0259 qada\u011fan olunmu\u015f prosedur deyil, lakin t\u0259nziml\u0259yici orqanlar h\u0259mi\u015f\u0259 h\u0259qiqi benefisiar haqq\u0131nda m\u0259lumat almaq h\u00fcququna malikdirl\u0259r. H\u0259qiqi benefisiar\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si qeyri-m\u00fcmk\u00fcn olan zaman yenid\u0259n suallar yaran\u0131r. D\u00fcnya \u00f6lk\u0259l\u0259rinin t\u0259cr\u00fcb\u0259sind\u0259 benefisiarlar\u0131n reyestrinin t\u0259rtib edilm\u0259si t\u0259l\u0259bl\u0259ri geni\u015fl\u0259nir. B\u0259zi hallarda bu reyestr B\u00f6y\u00fck Britaniyada oldu\u011fu kimi ictimaiyy\u0259t\u0259 a\u00e7\u0131qd\u0131r, b\u0259zi \u00f6lk\u0259l\u0259rd\u0259 is\u0259 yaln\u0131z x\u00fcsusi sor\u011fular \u0259sas\u0131nda h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131na t\u0259qdim olunur.<\/p>\n\n\n\n<ul>\n<li><strong>\u00d6lk\u0259mizd\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Az\u0259rbaycanda da qanunsuz biznes f\u0259aliyy\u0259ti il\u0259 m\u00fcbariz\u0259 \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif metodlar t\u0259tbiq edilir. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti \u00f6lk\u0259mizd\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259nin effektivliyinin art\u0131r\u0131lmas\u0131, vergi h\u00fcquqpozmalar\u0131n\u0131n yaranma s\u0259b\u0259bl\u0259rinin aradan qald\u0131r\u0131lmas\u0131 yolunda yeni innovativ t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir. Bel\u0259 ki, &#8220;shell&#8221; \u015firk\u0259tl\u0259rin yaranmas\u0131 il\u0259 ba\u011fl\u0131 s\u0259b\u0259bl\u0259rin t\u0259hlil olunaraq riskl\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si, bununla ba\u011fl\u0131 h\u00fcquqi \u015f\u0259xsl\u0259rin qeydiyyat prosedurlar\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si, vergid\u0259n yay\u0131nma cinay\u0259tl\u0259rini t\u00f6r\u0259d\u0259n vergi \u00f6d\u0259yicil\u0259rinin faktiki r\u0259hb\u0259rl\u0259rinin (benefisiarlar\u0131n) a\u015fkarlanmas\u0131, vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259 sah\u0259sind\u0259 risk v\u0259 t\u0259hdidl\u0259rin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. D\u00f6vl\u0259t Vergi Xidm\u0259ti bu sah\u0259d\u0259 beyn\u0259lxalq \u0259m\u0259kda\u015fl\u0131q mexanizml\u0259rinin t\u0259min edilm\u0259si v\u0259 beyn\u0259lxalq t\u0259cr\u00fcb\u0259 \u00fczr\u0259 m\u0259lumat m\u00fcbadil\u0259sinin apar\u0131lmas\u0131n\u0131 da h\u0259yata ke\u00e7irir. Bu t\u0259dbirl\u0259r biznes m\u00fchitind\u0259 leqal f\u0259aliyy\u0259tin, m\u0259suliyy\u0259tli yana\u015fman\u0131n v\u0259 \u00f6hd\u0259likl\u0259rin icras\u0131na xidm\u0259t edir.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/vergiler.az\/news\/article\/24904.html\" target=\"_blank\" rel=\"noopener\" title=\"\">G\u00fclay N\u0259biyeva<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cShell\u201d \u015firk\u0259tl\u0259r n\u0259y\u0259 xidm\u0259t edir? Sahibkarl\u0131q m\u00fchitinin getdikc\u0259 t\u0259kmill\u0259\u015fm\u0259si, biznes m\u00fchitind\u0259 t\u0259tbiq edil\u0259n al\u0259tl\u0259r \u015firk\u0259tl\u0259r\u0259 \u00f6z f\u0259aliyy\u0259t istiqam\u0259tl\u0259rini \u015fax\u0259l\u0259ndirm\u0259y\u0259 v\u0259 g\u0259lirl\u0259rini art\u0131rma\u011fa imkan verir. Bir \u00e7ox \u015firk\u0259tl\u0259r yaranm\u0131\u015f f\u00fcrs\u0259tl\u0259rd\u0259n istifad\u0259 ed\u0259r\u0259k bazarda m\u00f6vqel\u0259rini daha da&#8230;<\/p>\n","protected":false},"author":2,"featured_media":13440,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13439"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13439"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13439\/revisions"}],"predecessor-version":[{"id":13446,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13439\/revisions\/13446"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/13440"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}