Transfer pricing regulations in Turkish tax system

In the last century, the world witnessed a process in which the dimension of the international trade extended rapidly parallel to the commercial and financial liberalization movements that had come with globalization. This situation causes that economical activities (international tax competition, tax havens, electronic commerce, derivatives and international transfer pricing) are included to international tax law.Coindence of different taxation authorities at different jurisdictions forced to make arrangements in tax systems of countries. Transfer pricing which have been included in Turkish Tax System is one of these arrangements.Transfer pricing has been well acknowledged across both the scholar and professional globes. It is a multidisciplinary concept inhibiting not only taxation, but accounting, finance, law and economics.In this thesis, we examine transfer pricing, as our tax statute stipulates and with all aspects. United States of America, OECD, and EU arrangements have been included to study this because of their importance.