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Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing

Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing

Elif Sonsuzoğlu, Hayriye Işık
Copyright: © 2017 |Pages: 17
ISBN13: 9781522522454|ISBN10: 152252245X|EISBN13: 9781522522461
DOI: 10.4018/978-1-5225-2245-4.ch006
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MLA

Sonsuzoğlu, Elif, and Hayriye Işık. "Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing." Handbook of Research on Global Enterprise Operations and Opportunities, edited by Mehdi Khosrow-Pour, D.B.A., IGI Global, 2017, pp. 93-109. https://doi.org/10.4018/978-1-5225-2245-4.ch006

APA

Sonsuzoğlu, E. & Işık, H. (2017). Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing. In M. Khosrow-Pour, D.B.A. (Ed.), Handbook of Research on Global Enterprise Operations and Opportunities (pp. 93-109). IGI Global. https://doi.org/10.4018/978-1-5225-2245-4.ch006

Chicago

Sonsuzoğlu, Elif, and Hayriye Işık. "Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing." In Handbook of Research on Global Enterprise Operations and Opportunities, edited by Mehdi Khosrow-Pour, D.B.A., 93-109. Hershey, PA: IGI Global, 2017. https://doi.org/10.4018/978-1-5225-2245-4.ch006

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Abstract

This study aims to evaluate the regulations regarding affiliated person subject to transactions violating the arm's length principle within the context of Distribution of Disguised Earning by Transfer Pricing. In Turkish Tax Laws, DDETP is regulated by Income Tax and Corporation Taxes Act. In these regulations, price or charges used in transactions with the affiliated persons are considered DDETP for real person, trader or corporation performing the transaction. Purpose of the regulations is to prevent the efforts of exclusion of earnings from the tax assessment in a disguised manner and minimizing tax assessment by assuming fees and charges against the arm's length principle in transactions with affiliated persons.

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