Transfer pricing and its effects on financial reports

In parallel with the increase in capital movements with globalization and the fact that multinational companies have an important place in commercial life, money transfers, service transfers and distribution-based product or service transactions between group companies have increased. This increase brought about the importance of the transactions between the group companies in terms of their suitability to peers and the effects of tax losses such as tax loss and public loss. In this case, the local legislation of the countries, the group of companies, related to the arrangements made between the parties involved in the transactions. These arrangements, also called transfer pricing, and case study of transfer pricing applications are the subject of this thesis.