Türkiye'deki Transfer Fiyatlandirma Uygulamalarinin Vergisel Ve Diger Faktörler Dikkate Alinarak Incelenmesi

Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors Globalization has led to an increase in the volume of world trade and the amount of international trade in general, thus also giving rise to an increase in economic activities relating to tax laws. The increase observed has made the reform activities in tax policies necessary for countries. While vertically integrated firms together with their other business units are making transfers of products and semi-finished products, they develop transfer pricing policies trying to choose the most suitable transfer prices. Transfer pricing which includes both national and international procedures can't be put into practice in our country. In this study, the reasons why transfer pricing methods can't be used in the enterprises in Turkey and transfer pricing for tax administrations in this country have been examined considering the transfer pricing methodspractised in the USA and OECD countries.