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ARTICLE · 18 MARCH 2020

Amendments Regarding Documentation In Decree On Disguised Profit Distribution Through Transfer Pricing

ADMD/Mavioglu & Alkan Law Office
ADMD/Mavioglu & Alkan Law Office
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ADMD/Mavioglu & Alkan Law Office

ADMD/Mavioglu & Alkan Law Office

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President Decree on the Amendment of the Decision on Disguised Profit Distribution Through Transfer Pricing entered into force after being published in the Official Gazette dated February 25, 2020 and numbered 31050.

TurkeyTax
Kardelen Lule
Kardelen Lule
Zeynep Özbaran
Zeynep Özbaran
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President Decree ("Decree") on the Amendment of the Decision on Disguised Profit Distribution Through Transfer Pricing entered into force after being published in the Official Gazette dated February 25, 2020 and numbered 31050. Article 19 of the related Decree has been changed together with its title and also Article 19/A titled "Documentation and Remission" has been added to the same Decree. Pursuant to 19th Article of the Decree titled "Documentation"; The certification consists of a master file, local file, and a country by country report.

1) Master File

The master file includes the organizational structure of the multinational group of company, the definition of the company's operating activities, intangible rights, intra-group financial transactions and tax status.

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