Anali̇si̇ng the problems of determi̇ni̇ng arm's length price for transfer pri̇ci̇ng i̇n frame of Turki̇sh tax legi̇slati̇on

Global trade and the international markets have improved since the globalisation occured. Two-thirds of the global trade is consisting of the movements of multi-national companies. Since the mutual transfer of goods and services between connected sunjects use prices that the goverments have to tax, which affects the state incomer, caused a clash between different goverments taxation areas. Thus, goverments began to make arrangements on the transfer price that is going to be used between the connected subjects. Arrangements about ''Taxation of Institutions Act'' and '' Act of Income Taxation'' are written in the Turkish Taxation System. In this essay, the applications of USA, EU and OECD about the arrangement of transfer prices has been argued firstly, and then the situation in Turkey. Finally, the most important point about this issue, the aggreement on sample price has been argued and to conclude, some problems mentioned and some suggestions given.