Balkanlarda Transfer Fiyatlaması

Year 2017, Issue: Temmuz 2017 (Özel Sayı), 152 - 164, 15.07.2017

Batuhan Güvemli Halil İbrahim Alpaslan Mehmet Emre Şuşoğlu

https://doi.org/10.25095/mufad.402679

Abstract

Bu çalışma Balkan ülkelerindeki transfer fiyatlaması uygulamalarındaki gelişmeleri ve farklılıkları incelemektedir. Transfer fiyatlaması konusunda OECD’nin transfer fiyatlaması yönetmelikleri belirleyici bir rol oynamaktadır. Bu nedenle, Bulgaristan, Yunanistan, Romanya, Makedonya, Arnavutluk, Sırbistan ve Türkiye’deki transfer fiyatlaması uygulamaları OECD’nin transfer fiyatlaması yönetmeliklerine uygun olarak karşılaştırılmıştır. Balkan ülkeleri arasında transfer fiyatlaması konusunda bir birliktelik olmadığı, transfer fiyatlaması yönetmeliklerinin bazılarının OECD’nin yönetmelikleri ile uyumlu olmadığı çalışmanın bulguları arasındadır.

Keywords

Transfer fiyatlaması, balkan ülkeleri

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