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Journals / Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2016 / Cilt: 38 - Sayı: 2

A View on The Relation Between Permanent Establishment and Transfer Pricing In The Context of OECD Model Tax Convention and BEPS

Daimi İşyeri ile Transfer Fiyatlandırması İlişkisine OECD Model Vergi Anlaşması ve BEPS Bağlamında Bir Bakış

Yalçın ALGANER
Pages
45–61
Publication Date
2022-10-19
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In this study, the relation between the concept of permanent establishment and transfer pricing is discussed in the context of OECD Model Tax Convention and BEPS

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Having the cross-border character of economic activities makes it difficult to identify the place where multinational companies derives business profits and may give rise to problems of double taxation.
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Key Findings & Data:However, the changin the economic structure creates an important tax base erosion and profit shifting issue.
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Conclusion & Impact:In this study, the relation between the concept of permanent establishment and transfer pricing is discussed in the context of OECD Model Tax Convention and BEPS
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Having the cross-border character of economic activities makes it difficult to identify the place where multinational companies derives business profits and may give rise to problems of double taxation. However, the changin the economic structure creates an important tax base erosion and profit shifting issue. In this study, the relation between the concept of permanent establishment and transfer pricing is discussed in the context of OECD Model Tax Convention and BEPS

Özet

Ekonomik faaliyetlerin sınır ötesi nitelik kazanması çok uluslu şirketler tarafından elde edilen ticari kazançların elde edildiği yerin tespitini güçleştirmekte ve çifte vergilendirme sorununun ortaya çıkmasına neden olabilmektedir. Ancak değişen ekonomik yapı, vergi matrahının aşındırılması ve kârın aktarılmasını da önemli bir sorun haline getirmektedir. Bu çalışmada daimi işyeri kavramı ile transfer fiyatlandırması arasındaki ilişki, OECD Model Vergi Anlaşması ve BEPS bağlamında ele alınmıştır

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Cite This Article

ALGANER, Y. (2022). A View on The Relation Between Permanent Establishment and Transfer Pricing In The Context of OECD Model Tax Convention and BEPS. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 38 - Sayı: 2, 45–61. https://ajindex.com/articles/578638

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References (4)

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