Transfer pricing and treasury losses in Turkey

In this paper, since transfer pricing is an application for securing the tax revenues, it has been tried to detect approaches which are aiming to remove obstacles on code implementation with (tax losses, deficient income) treasury losses depending on regulation of transfer pricing. According to the amendments, companies are not only subjected to tax liabilities, but also they have to follow other legal acts. Treasury losses, constituted by jurisprudences and also taken place in the tax code by 2008, impeded repetetitive taxation, however, it caused some issues. At the end of the paper, it is acknowledged that treasury losses subject should be integrated to other codes and the specified issues should be clarified in terms of code implementation.