Transfer Pricing and Customs Valuation Overlap: Is It Possible to Bridge Two Worlds?

Yıl 2020, Cilt: 6 Sayı: 1, 71 - 85, 12.02.2020

Muhsin Atcı

https://doi.org/10.30855/gjeb.2020.6.1.005

Öz

Importation
of a good from a distinct and legally separate entity of the same group company
is regarded as related party transaction. Such a case is treated as a risky
transaction by both for customs and revenue administrations because of
possibility of influenced price declared by the company. For a long while WCO
and OECD, as supra national bodies, have strived to find a deal between these
two separate worlds but, unfortunately, a definitive approach could not be
developed yet. The existence of two sets of rules and two different administrative
bodies dealing with income taxes and customs duties, make cross-border trade
overly complicated and costly. In this paper, after evaluating significance of
the problem a response is intended to discuss for the question of “how could
customs valuation and transfer pricing overlap be reconciled by considering
favor of the whole stakeholders?”

Anahtar Kelimeler

Transfer Pricing, Custom Valuation, Price Adjustment, WCO, OECD

Transfer Fiyatlandırması ve Gümrük Kıymeti Çakışması: İki Ayrı Dünyayı Uzlaştırmak Mümkün mü?

Öz

Bir malın aynı gruba ait
farklı ve yasal olarak ayrı bir şirketinden ithalatı bir ilişkili taraf işlemi
olarak kabul edilir. Böyle bir işlem beyan edilen satış bedelinin aradaki
ilişkiden etkilenmiş olma ihtimali nedeniyle hem gümrük hem de gelir idareleri
tarafından riskli işlem olarak değerlendirilir. Uzunca bir süredir WCO ve OECD,
ulusüstü kurumlar olarak, bu iki dünya arasında bir çözüm bulabilmek için çaba
sarfetmektedirler, fakat maalesef henüz belirli bir yaklaşım
geliştirilememiştir. Gelir üzerinden alınan vergiler ve gümrük vergisi ile
ilgili iki kural setinin ve iki farklı idari birimin varlığı sınır ötesi
ticareti oldukça karmaşık ve maliyetli hale getirmektedir.  Bu çalışmada sorunun önemi vurgulandıktan sonra
“Transfer fiyatlandırması ve gümrük kıymeti çakışması bütün tarafları ikna
edecek şekilde nasıl uyumlaştırılabilir?” sorusuna bir cevap verilmeye
çalışılmıştır.

Anahtar Kelimeler

Transfer Fiyatlandırması, Gümrük Kıymeti, Fiyat Düzeltmesi, WCO, OECD

Kaynakça

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