Publication: Transfer fiyatlandırmasında emsal bedeli belirleme yöntemleri
Abstract
Sanayi devriminin bir sonucu olan üretim şirketlerinin iş hacimlerindeki büyüme ve birden çok alanda üretim yapar hale gelmeleri şirketlerin üretim bölümleri arasında mal ve hizmet alışverişini zorunlu hale getirmiş ve şirketler bazı yarı mamulleri piyasadan temin etmek yerine genişleyen yapıları içerisinde yer alan bölümlerinden temin etmeye başlamışlardır. Bunun bir sonucu olarak da bir işletme politikası olarak transfer fiyatlandırması uygulaması doğmuştur. Dünya ekonomisindeki küreselleşmenin bir sonucu olarak ortaya çıkan çok uluslu şirketler de transfer fiyatlandırması uygulamasının uluslararası boyut kazanmasını sağlamıştır. Şirketler ilk olarak vergi dışı amaçlar için kullandıkları transfer fiyatlandırmasını zamanla vergisel amaçlarla da kullanmaya başlamışlardır. Bu duruma paralel olarak Ülkeler de şirketlerin transfer fiyatlandırması yoluyla vergi gelirlerinde erozyon yaratmalarının önüne geçmek amacıyla vergi düzenlemeleri yapmışlardır. Bu çalışmada temel olarak transfer fiyatlandırmasında uygulanan yöntemler irdelenmiş olup, çalışmanın içerisinde transfer fiyatlandırmasının genel tarihçesine, uygulama alanlarına, ABD ve OECD düzenlemelerine, ülkemizdeki emsal bedel kavramına ilişkin bilgilendirme yapılmış, ülkemizdeki transfer fiyatlandırması yoluyla örtülü kazanç dağıtımı müessesinin ve özellikle transfer fiyatlandırmasında uygulanan yöntemlerin detaylı açıklaması yapılmış ve uygulanmalarının olumlu olumsuz yönleri ortaya konulmuştur. Bunun yanında transfer fiyatlandırmasına ilişkin yapılan vergi incelemelerinde emsal bedel tespitine ilişkin dış emsal uygulaması ve yabancı veri tabanlarının kullanımında yaşanan belli başlı sorunlara değinilerek çözüm yolları üretilmeye çalışılmıştır.
As a result of the industrial revolution, the growth in the business volumes of the manufacturing companies and their production in more than one field made it necessary to exchange goods and services between the production departments of the companies, and the companies started to procure some semi-finished products from the departments within their expanding structures instead of supplying them from the market. As a result of this, transfer pricing application has emerged as a business policy. Multinational companies that emerged as a result of globalization in the world economy have also enabled the transfer pricing practice to reach an international dimension. Companies have started to use transfer pricing, which they used for non-tax purposes at first, for tax purposes as well. In parallel with this situation, countries have also made tax regulations in order to prevent companies from causing erosion in tax revenues through transfer pricing. In this study, mainly the methods applied in transfer pricing were examined, and in the study, information was given about the general history of transfer pricing, its application areas, the USA and OECD regulations, the concept of precedent value in our country, and a detailed explanation of the method of disguised profit distribution through transfer pricing in our country and especially the methods applied in transfer pricing and the positive and negative aspects of their applications were revealed. In addition, it has been tried to provide solutions by referring to the main problems experienced in the use of external precedent and foreign databases related to precedent determination in tax examinations related to transfer pricing.
As a result of the industrial revolution, the growth in the business volumes of the manufacturing companies and their production in more than one field made it necessary to exchange goods and services between the production departments of the companies, and the companies started to procure some semi-finished products from the departments within their expanding structures instead of supplying them from the market. As a result of this, transfer pricing application has emerged as a business policy. Multinational companies that emerged as a result of globalization in the world economy have also enabled the transfer pricing practice to reach an international dimension. Companies have started to use transfer pricing, which they used for non-tax purposes at first, for tax purposes as well. In parallel with this situation, countries have also made tax regulations in order to prevent companies from causing erosion in tax revenues through transfer pricing. In this study, mainly the methods applied in transfer pricing were examined, and in the study, information was given about the general history of transfer pricing, its application areas, the USA and OECD regulations, the concept of precedent value in our country, and a detailed explanation of the method of disguised profit distribution through transfer pricing in our country and especially the methods applied in transfer pricing and the positive and negative aspects of their applications were revealed. In addition, it has been tried to provide solutions by referring to the main problems experienced in the use of external precedent and foreign databases related to precedent determination in tax examinations related to transfer pricing.