\r\n In this article, it is suggested by providing sound reasons that Transfer Pricing Reports, which are prepared and submitted by taxpayers who have related party transactions only after it is demanded by related Authority pursuant to Transfer Pricing General Communiqué Serial No. 1, might better be submitted within the prescribed period without any call for it.\r\n
📌 3 Key Takeaways
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Objective & Hypothesis:\r\n In this article, it is suggested by providing sound reasons that Transfer Pricing Reports, which are prepared and submitted by taxpayers who have related party transactions only after it is demanded by related Authority pursuant to Transfer Pricing General Communiqué Serial No. 1, might better be submitted within the prescribed period without any call for it.\r\n
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Key Findings & Data:\r\n In this article, it is suggested by providing sound reasons that Transfer Pricing Reports, which are prepared and submitted by taxpayers who have related party transactions only after it is demanded by related Authority pursuant to Transfer Pricing General Communiqué Serial No. 1, might better be submitted within the prescribed period without any call for it.\r\n
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Conclusion & Impact:\r\n In this article, it is suggested by providing sound reasons that Transfer Pricing Reports, which are prepared and submitted by taxpayers who have related party transactions only after it is demanded by related Authority pursuant to Transfer Pricing General Communiqué Serial No. 1, might better be submitted within the prescribed period without any call for it.\r\n
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Transfer Fiyatlandırması Raporu · Transfer Fiyatlandırması · İbraz
Abstract
\r\n In this article, it is suggested by providing sound reasons that Transfer Pricing Reports, which are prepared and submitted by taxpayers who have related party transactions only after it is demanded by related Authority pursuant to Transfer Pricing General Communiqué Serial No. 1, might better be submitted within the prescribed period without any call for it.\r\n
Özet
\r\n Bu makalede, ilişkili kişilerle işlemleri olan mükellefler tarafından, Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında 1 Seri Numaralı Genel Tebliğin ilgili kısmı gereği hazırlanması gereken ve istenmesi durumunda İdare’ye veya vergi incelemesi yapmaya yetkili olanlara ibraz etme zorunluluğu bulunan Transfer Fiyatlandırması Raporlarının düzenlenmesi öngörülen süre içerisinde talep edilmesine gerek duyulmaksızın sunulması hususu gerekçeleriyle birlikte önerilmiştir.\r\n
USTA, F. (2020). Transfer fiyatlandirmasi raporlarinin sunulmasina ilişkin bir öneri. Vergi Sorunları Dergisi, Cilt: 1 Sayı: 300. https://ajindex.com/articles/1053407