ARTICLE · 15 SEPTEMBER 2020

Amendments In Transfer Pricing General Communiqué

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With 2151 numbered Decision on Hidden Income Distribution by Transfer Pricing, there have been amendments made in the General Communique Regarding Hidden Income...

TurkeyTax

With 2151 numbered Decision on Hidden Income Distribution by Transfer Pricing, there have been amendments made in the General Communique Regarding Hidden Income Distribution by Transfer Pricing published on the Official Gazette No. 31231, dated 01.09.2020.

Amendments are as follows.

In order to be deemed to be within the scope of hidden income distribution, situations where a related person bond is formed through partnership, it is required to have at least 10% partnership, voting or dividend right,
The term of advance pricing agreement is to be a maximum of 5 years,
In cases of renewing advance pricing agreement is required, an application shall be made at least 6 months prior to agreement's expiration date,

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