ARTICLE · 01 OCTOBER 2013

Is Possible To Benefit From Advance Pricing Agreement For Transfer Pricing In Turkey?

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Transfer pricing is an issue that is as important as to require a special proficiency and it has a wide and detailed field of application.

TurkeyTax

Özgür Biyan

Transfer pricing is an issue that is as important as to require a special proficiency and it has a wide and detailed field of application. Transfer pricing is an application that is basically used and developed in order to take tax avoidances during operations of international entities between countries under control, and in order to prevent tax evasions.

"Application of disguised profit distribution" that was in 5422 number Corporate Tax Law that was abolished, was rearranged under the title "Disguised Profit Distribution through Transfer Pricing" which is in the 13^th article of 5520 number Corporate Tax Law that was published in 2006 in Turkey. In this rearrangement, developments in international field and especially regularizations of OECD were taken into consideration.

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