BEPS 13 No’lu Eylem Planı Kapsamında Transfer Fiyatlandırması Belgelendirme Yükümlülüğü ve Ülke Bazlı Raporlama: Türkiye Uygulamasına İlişkin Bir Değerlendirme
İmran ARITI ERDEM,
Hakkı ODABAŞ
Abstract:The OECD’s Base Erosion and Profit Shifting (BEPS) Project provides a solution for the transfer pricing problem through documentation and international exchange of information in BEPS Action 13, titled “Transfer Pricing Documentation and Countryby-Country Reporting”. This documentation is founded on a three-tiered standardized approach; the master file, the local file, and the country-by-country report (CbCR). Türkiye also follows this progressive approach, and the necessary legal framework has recently been m… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.