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Turkey Transfer Pricing.pdf

transfer-pricing-country-profile-turkey.pdf
Preview of Turkey Transfer Pricing
🔗 Source: oecd.org
📊 Size: 909 KB
👤 Author: OECD
⬇️ Downloads: 428

Summary

Turkey's domestic legislation references the Arm's Length Principle, defining it as the price or consideration that would occur between unrelated parties. The OECD Transfer Pricing Guidelines are considered in preparing transfer pricing legislation. Related parties are defined, including shareholders, individuals or entities related to the corporation or its shareholders, and those with control or being controlled by the corporation. Transfer pricing methods allowed include CUP, Resale Price, Cost Plus, TNMM, Profit Split, and other appropriate methods. The most appropriate method is used, with no hierarchy. Comparability analysis follows OECD TPG guidance, with no preference for domestic over foreign comparables. Secret comparables can be used, and arm's length ranges and statistical measures are allowed. Comparability adjustments are required if necessary. Guidance specific to intangibles and intra-group services is provided, but not for financial transactions or hard-to-value intangibles.

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Description

Turkey's domestic legislation references the Arm's Length Principle, defining it as the price or consideration that would occur between unrelated parties.

Technical Information

  • File Format: PDF
  • File Size: 909 KB
  • Pages: 10
  • Language: EN
  • Author: OECD
  • Total Downloads: 428
  • Last Updated: 1 week ago

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This PDF document about Turkey Transfer Pricing provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Turkey Transfer Pricing.

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