Ülkemizde Transfer Fiyatlandırmasının Yol Açtığı Tahmini Kurumlar Vergisi Kaybı(The Estimated Corporate Tax Loss Due To Transfer Pricing In Our Country)

Abstract

States, though in order to grasp taxable income have created legal infrastructure; with the reason of lack of efficient tax audit, they have been exposed to important tax losses due to transfer pricing.The amount of tax losses due to over invoiced imports and under invoiced exports that are determined as estimation; has shown that tax audit had not been efficient in transfer pricing. In order to minimize corporate tax losses that occured due to transfer pricing, it is required to take precautionary measures oriented in increasing efficiency in tax audit

Keywords

• Transfer Fiyatlandırması
• Emsallere Uygunluk İlkesi
• Kartil
• Vergi Denetimi
• Transfer Pricing
• Arm’s Lenght Principle
• Quartile
• Tax Audit