Distribution of concealed income through transfer pricing and Turkey implementations

In this study, 5520 No. Corporate Tax Law ?Distribution of Concealed Income Through Transfer Pricing? title, multinational companies, harmful tax competition concepts with the help describes. The announcement made when the first chapter, the concept of the theoretical sub-structure with the OECD and EU applications were examined. In the second part; 5520 No. Corporate Income Tax Act provisions application principles are described. Last section, the United States and OECD practices and Turkey applications in comparison tackles, Turkey's transfer pricing legislation, international legislation, more and more into line came was seen. Legislation be evaluated by and likely to be encountered problems, the solution proposed in the has been. As a result, the; regulations in short time due to structural incompatibilities contributing to the national economy would be limited, but in time, structural problems with the reform process is exceeded as a result, the country contribution to the economy and will increase further in the transfer period, the topic of pricing will increase even further it was concluded.