Peçeleme in Tax Law

Peçeleme is tax payers? tangling around of the tax law by using their liberty of contract in private law. In peçeleme, the point of issue is that the tax payers? application to a transaction that is not consistent with their final economical aim so as to get unfair tax advantage. Peçeleme is a kind of evasion of law under the title of tax law and it involves the abuse of right. Transfer pricing and the distribution of thin capitalization are the most important examples of peçeleme.The governing and the judicial bodies decide whether transactions by tax payers can be called as peçeleme with an economical approach. Peçeleme transactions are defeated party or wholly by tax administration. The transaction that is within the context of tax law and consistent with the final economical aim is taken into consideration while taxation. In the detection of peçeleme,additional or arbitrary assessment, tax payer?s paying for the moratory interest and various tax penalties applied to the tax payer are discussed.