ARTICLE · 28 OCTOBER 2010

Transfer Pricing Regulations in Turkey

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In Turkey, the transfer pricing requirements has been stated under the Article 13 of Corporate Tax Law with the heading of "disguised profit distribution via transfer pricing".

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Metin Duran, YMM

In Turkey, the transfer pricing requirements has been stated under the Article 13 of Corporate Tax Law with the heading of "disguised profit distribution via transfer pricing". The General Communiqué on disguised profit distribution via Transfer Pricing, dated November 18, 2007 and a government decree dated December 6 determines details about implementation.

I. Methods can be used for determining arm's length price:

The article 13 of the Corporate Tax Law (CTL) states that for determining arm's length price taxpayers should use the most appropriate method according to characteristic of the transaction. The article 13 states that traditional methods and unspecified methods can be used for determining transfer prices.

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