Evaluation of transfer pricing practices in group of companies in terms of Tax Legislation

The aim of this study is to evaluate the transfer pricing practices in the group of companies in terms of tax legislation in our globalizing world. Transfer pricing has been examined on the basis of the group of companies, starting from the term meanings of the companies until the place of transfer pricing in the Turkish Tax Legislation. In the process of preparing a thesis which is enjoyable and exhausting, my determination to determine the position of the thesis is my greatest supporter and my esteemed teacher and counselor. The concept of transfer pricing has emerged as a result of a manifestation of the problem under which the pricing will be determined when such an event occurs that businesses may need to use their goods and services. The concept, which was initially only seen as a branch of management accounting, gained importance as the huge size of the companies in the future and the tax planning could lead to treasury losses for the other states, and the efforts of these multinational corporations from all over the world to work together to prevent the misuse of the event. It has set. Keywords: Turkish Tax System, Company, Finance.