International transfer pricing and a practice in Düzce

The amount of international commerce is getting increased by means of globalization and so the necessity of proccessing the transfer pricing system occurs. Transfer pricing is the system which is used by the companies adopting the centrifugal management structure. Effectively fixing the profitableness and performances of the parts increase the importance of transfer price because of the good and service buying and selling between the responsibility centers. International transfer price is the price that is applied the good which is bought and sold between the group units settled different parts of the world, the service and multinational companies change the levels of profitableness by using transfer price and aim to decrease the amounts of taxes by making use of the tax rates. The difference in the tax rates between the countries is a motivating factor for transfer pricing. The rank of determined transfer price causes positive or negative effects on the multinational companies and the countries they have relatied. With the aim of preventing and decreasing the negative affects, countries take some legal precautions. Firstly it has been taken by the USA. Then some other member countries of OECD has taken some similar precautions as in the USA. In our country, in the law of the new campany tax, some arrangements have been made based on the OECD guide. The aim of study is to show the importance and the necessity of processing the transfer pricing that is inserted to the legal arrangements in our country.