Publication: Çok uluslu şirketler nezdinde transfer fiyatladırması ve Türk vergi sistemindeki uygulaması
Abstract
Transfer Fiyatlandırması, Çok Uluslu Şirketler, Vergi ÖZET ÇOK ULUSLU ŞİRKETLER NEZDİNDE TRANSFER FİYATLANDIRMASI VE TÜRK VERGİ SİSTEMİNDEKİ UYGULAMASI Küreselleşme ile birlikte uluslararası ekonominin güçlü aktörlerinden biri haline gelen cok uluslu şirketler, bağlı kuruluşları ile gerçekleştirdikleri mal ve hizmet transferinde belirledikleri fiyatları maniple etmek suretiyle, ülkelerin vergilendirme alanlarını ve vergi gelirlerini olumsuz etkilemiştir. Ülkeler, vergi tabanlarının daralmasını ve vergi matrahının ülke dışına çıkışını engellemek için uluslararası alanda etkili olacak transfer fiyatlandırması kuralları geliştirmek ve uygulamak zorunluluğuyla karşı karşıya kalmışlardır. Bu calışmada, ülkelerin transfer fiyatlandırması manipülasyonu ile mücadelede geliştirdikleri yöntemler, öncelikle Türkiye’nin örnek modeli olması açısından OECD düzenlemeleri kapsamında incelenmiştir. Daha sonra, transfer fiyatlandırmasını ilk uygulayan ülke olan ABD düzenlemelerine yer verilmiştir. Ayrıca, AB, PATA calışmaları ile seçilmiş birkaç ülke uygulamalarına da kısaca değinilmiştir. 5520 sayılı Kanun ile pozitif vergi hukukumuza dahil olan transfer fiyatlandırması kavramına ilişkin uygulamalar, 5422 sayılı Kanun ile karşılaştırmalı olarak acıklanmış ve yeni uygulamada ortaya çıkan özellikli durumlara da yer verilmiştir. Son olarak, transfer fiyatlandırması müessesesinin aksayan yönleri çözüm önerileri ile birlikte değerlendirilerek, mevzuatın uluslararası uygulamalar ile uyumlu bir hale getirildiği ancak yasal düzenlemelerdeki eksikliklerin giderilmesi, konuya ilişkin soru ve sorunların acıklanarak netleştirilmesi gerektiği tespitine varılmıştır. Transfer Pricing, Multinational Corporations, Tax
TRANSFER PRICING IN THE CONTEXT OF MULTINATIONAL CORPORATIONS AND IT’S IMPLEMENTATION IN TURKISH TAX SYSTEM By manipulating the prices that they determine in their transfers of goods and services with their subsidiaries multinational corporations which, together with globalization, became among the powerful actors in the international economy, had a negative affect on the fiscal fields and tax related incomes of countries. To prevent their tax bases from being decreased and the taxable amounts from escaping abroad, countries had to develop and apply transfer-pricing rules effective at the international level. This work examines the methods developed by countries to fight the manipulation of transfer pricing, especially within the framework of the OECD arrangements as an example model for Turkey. The arrangements in the USA have also been included as it was the first country to apply transfer pricing. The work accomplished by the EU, and the PATA as well as the applications in some selected countries have also been briefly mentioned. Applications related to the term “Transfer Pricing” which was included into our positive fiscal law with the Code Number 5520 was explained comparatively with the Code Number 5422 and the special situations arising because of the new applications have also been highlighted. Lastly, the deficiencies of the transfer pricing method have been evaluated together with suggestions for solutions and it has been concluded that the legislation is now in compliance with international applications but that the deficiencies in the legal arrangements have to be made up and that the questions and problems related to the matter have to be explained and clarified.
TRANSFER PRICING IN THE CONTEXT OF MULTINATIONAL CORPORATIONS AND IT’S IMPLEMENTATION IN TURKISH TAX SYSTEM By manipulating the prices that they determine in their transfers of goods and services with their subsidiaries multinational corporations which, together with globalization, became among the powerful actors in the international economy, had a negative affect on the fiscal fields and tax related incomes of countries. To prevent their tax bases from being decreased and the taxable amounts from escaping abroad, countries had to develop and apply transfer-pricing rules effective at the international level. This work examines the methods developed by countries to fight the manipulation of transfer pricing, especially within the framework of the OECD arrangements as an example model for Turkey. The arrangements in the USA have also been included as it was the first country to apply transfer pricing. The work accomplished by the EU, and the PATA as well as the applications in some selected countries have also been briefly mentioned. Applications related to the term “Transfer Pricing” which was included into our positive fiscal law with the Code Number 5520 was explained comparatively with the Code Number 5422 and the special situations arising because of the new applications have also been highlighted. Lastly, the deficiencies of the transfer pricing method have been evaluated together with suggestions for solutions and it has been concluded that the legislation is now in compliance with international applications but that the deficiencies in the legal arrangements have to be made up and that the questions and problems related to the matter have to be explained and clarified.