Balkanlarda Transfer Fiyatlaması

Öz

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.

Anahtar Kelimeler

• Transfer fiyatlaması,balkan ülkeleri

Kaynakça

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13. Corporate Income Taxation Act of Bulgaria, 2007
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17. Ministry of Finance Albania - Instructions. https://www.tatime.gov.al/sqal/ Legjislacioni/COUNCIL_DECISIONS/Legjislacioni Accessed: October 3, 2016.
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