The definition of "Related transactions" in tax law in Turkey

THE DEFINITION OF "RELATED TRANSACTIONS" IN TAX LAW IN TURKEY Transactions made by taxpayers with affiliated parties are defined as related transactions, and if taxable transactions are made with affiliated parties, it is aimed that the tax base will not be affected by the related transaction. This issue is mainly addressed within the framework of the Disguised Profit Distribution Through Transfer Pricing of Corporate Tax. In this study, we have broadly tried to bring together all the tax regulations that are affected by the relationship in tax laws, especially the Corporate Tax Code, from the perspective of related transactions, at the level of discuss about what the regulation is rather than Article 13 of Corporate Tax Code and the Customs Code. The Turkish Commercial Code, Capital Markets Code, Insurance Code and Banking Code, which are outside the tax legislation and must be reviewed in terms of tax, also formed the secondary link we studied. We tried to explain the concept of Disguised Profit Distribution Through Transfer Pricing, which is the main regulation in terms of related transactions in tax, regulated in Article 13 of the Corporate Tax Code, through case studies and specific titles. We discussed this subject by comparing it with the related transaction regulations existing in the Turkish Commercial Code, the Capital Markets Code and the Customs Code. The most important and original aspects of this study are our evaluations and suggestions based on our professional observations regarding the many case studies and specific problems.