Disguised profit distribution via transfer pricing and application of commercial banks
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Abstract (EN)
International trade has grown up rapidly with globalization. This situation causes that economical activities are included to international tax law. Coindence of different taxation authorities at different jurisdictions forced to make arrangements in tax systems of countries.Transfer pricing which have been included in Turkish Tax System is one of these arrangements. Transfer pricing which codified national and international transactions took part in Corporate Tax Code and Income Tax Code.This study analyses transfer pricing in detail. United States of America and OECD arrangements have been included to study this because of their importance.
Author
Elif Arabacı
Institution
How to Cite
Elif Arabacı (Master Thesis). Disguised profit distribution via transfer pricing and application of commercial banks, 2012, TOBB Economics and Technology University.
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