Publication: Türkiye’de transfer fiyatlandırması yoluyla örtülü kazanç dağıtımının vergisel boyut, AB uyumlaştırması ve seçilmiş ülkeler karşılaştırması
Abstract
Transfer Fiyatlandırması, Vergilendirme, OECD ve AB Düzenlemeleri, Seçilmiş Ülke Örnekleri ÖZET TÜRKİYE’DE TRANSFER FİYATLANDIRMASI YOLUYLA ÖRTÜLÜ KAZANÇ DAĞITIMININ VERGİSEL BOYUTU, AB UYUMLAŞTIRMASI VE SEÇİLMİŞ ÜLKELER KARŞILAŞTIRMASI Dünya, globalleşmeyle ortaya çıkan ticari ve finansal liberalizasyon hareketlerine paralel olarak, uluslararası ticaretin boyutunun arttığı bir sürece sahne olmuştur. Bu durum çok uluslu şirketlerin faaliyetlerinin artmasına neden olmuş ve transfer fiyatlandırmasının önemini artırmıştır. Transfer fiyatlandırması çok boyutlu ve dinamik bir kavramdır. Hem uluslararası alanda hem de ülkelerde yeni düzenlemeler yapmaktadır. OECD ve AB, transfer fiyatlandırması hakkında devamlı olarak çalışmakta ve güncelleme yapmaktadır. Ülkeler ise OECD çalışmalarını takip etmektedir. Uluslararası alandaki gelişmeleri Türkiye'de takip etmiştir. Transfer fiyatlandırması yoluyla örtülü kazanç dağıtımı konusu ülkemizde 5520 sayılı Kurumlar Vergisi Kanununda düzenlenmiştir. 5520 sayılı Kurumlar Vergisi Kanunu ile gelen düzenlemelerden biri de “Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı” dır. Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı, 5422 sayılı Eski Kurumlar Vergisi Kanununun 17. maddesinde düzenlenmiş olan “Örtülü Kazanç” başlığının derinleştirilip düzenlenmiş halidir. Bu çalışmanın amacı, gerek uluslararası kuruluşların düzenlemeleri gerekse de seçilmiş ülke uygulamalarıyla ülkemiz uygulamasını karşılaştırmak olup böylece yeni öneriler getirebilmektir. Transfer Pricing, Taxing, Arrangements of OECD and EU, Examples of Selected Countries
THE TAX DIMENSION OF DISTRIBUTION OF COVERED GAINS WITH TRANSFER PRICING IN TURKEY, EU INTEGRATION AND SELECTED COUNTRİES WİTH COMPARİSON The world witnessed a process in which the dimension of the international trade increased parallel to the commercial and financial liberalization movements that had come with globalization. This situation led to an increase in the activities of multinational corporations and increased importance of transfer pricing. Transfer pricing is a multidimensional and dynamic concept. In the international arena and both countries are making new arrangements. The EU and OECD always works and uptades about transfer pricing. The Tax Administration of Countries follow EU and OECD’s arrangements. Turkey has followed the developments in the international arena. Distribution of Covered Gains with Transfer Pricing in our country was organized in 5520 Corporate Income Tax Law. One of regulations about 5520 numbered Cooperation Tax Law is “Distribution of Covered Gains with Transfer Pricing”. Distribution of covered gains with transfer pricing is a state of that arranged deepening title of “Covered Gains” the clause of 17 of 5422 numbered former Cooperation Tax Law. The purpose of this study compare with both arrangements of international organizations and practices of selected countries practice of our country and thus new proposals can suggest.
THE TAX DIMENSION OF DISTRIBUTION OF COVERED GAINS WITH TRANSFER PRICING IN TURKEY, EU INTEGRATION AND SELECTED COUNTRİES WİTH COMPARİSON The world witnessed a process in which the dimension of the international trade increased parallel to the commercial and financial liberalization movements that had come with globalization. This situation led to an increase in the activities of multinational corporations and increased importance of transfer pricing. Transfer pricing is a multidimensional and dynamic concept. In the international arena and both countries are making new arrangements. The EU and OECD always works and uptades about transfer pricing. The Tax Administration of Countries follow EU and OECD’s arrangements. Turkey has followed the developments in the international arena. Distribution of Covered Gains with Transfer Pricing in our country was organized in 5520 Corporate Income Tax Law. One of regulations about 5520 numbered Cooperation Tax Law is “Distribution of Covered Gains with Transfer Pricing”. Distribution of covered gains with transfer pricing is a state of that arranged deepening title of “Covered Gains” the clause of 17 of 5422 numbered former Cooperation Tax Law. The purpose of this study compare with both arrangements of international organizations and practices of selected countries practice of our country and thus new proposals can suggest.