Transfer fiyatlandırmasında belgelendirme

Transfer pricing is the price determined for the sale of goods and services realized between associated enterprises. Recently, the process for determining the terms and conditions for transfer pricing is being manipulated by companies to minimize their overall tax burden. For this reason, the legislatures of a number of countries intend to introduce, revise or govern their transfer pricing requirements, especially in the transfer pricing documentation area, to prevent taxation base erosion in their jurisdictions. These reforms require careful legal consideration. This thesis aims to analyze and highlight the legal deliberations currently being undertaken in relation to transfer pricing documentation, rather than economical aspects. It examines the transfer pricing documentation requirements, burden of proof and penalty provisions and their legal considerations at the international, supranational and different national practice levels with a specific focus on Turkey. Within the scope of the current worldwide transfer pricing documentation requirements, this thesis first examines the OECD and PATA at the international level, the EU as a supranational practice and the United States, Germany and Sweden at the national level. This thesis then conducts a detailed study of current Turkish transfer pricing documentation practices. The findings of this study indicate that current Turkish transfer pricing documentation legislation is unconstitutional. In response to these findings, this thesis makes recommendations to constitutionalize the Turkish transfer pricing documentation legislation. Finally, this thesis includes the future transfer pricing documentation practices within the scope of the OECD BEPS Action Plan. Therefore, this thesis is not limited to current transfer pricing documentation practices, but also applies to future legal practice. Keywords: Transfer pricing, transfer pricing documentation, burden of proof,unconstitutionality, Turkey, OECD, BEPS Action Plan