Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2017, , 152 - 164, 15.07.2017
https://doi.org/10.25095/mufad.402679

Öz

Kaynakça

  • Cook, P.W. (1955). Decentralization and the Transfer Price Problem. Journal of Business. pp. 87-94.
  • Dean, J. (1955). Decentralization and Intra-Company Pricing. Harvard Business Review. pp. 65-74.
  • Hirshleifer, J. (1956). On the Economics of Transfer Pricing. The Journal of Business. 29(3), pp. 172-184.
  • Marques, M. & Pinho, C. (2016). Is Transfer Pricing Strictness Deterring Profit Shifting within Multinationals. Accounting and Business Research. 46(7), pp. 703-730.
  • Bhattacharjee, S. & Moreno, K. K. (2017). The Role of Information Controls and a Bargaining Opponent’s Emotions on Transfer Pricing Judgments. Contemporary Accounting Research. 34, pp. 427-454.
  • Ylönen, M. & Laine, M. (2015). For Logistical Reasons Only? A Case Study of Tax Planning and Corporate Social Responsibility Reporting. Critical Perspectives on Accounting. pp. 33, 5-23.
  • Hummel, K. Pfaff, D. & Bisig, B. (2017). Can Transfer Pricing System Integration Be Successful? Yes, it Can!. Available at SSRN: https://ssrn.com/abstract=2773512
  • Wang, J. (2016). The Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement. British Tax Review. pp. 1, 89.
  • Muhammadi, Ahmed A.H. & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives. Asian Review of Accounting. 24/3, pp. 313 – 337.
  • Sakurai, Y. (2002). Comparing Cross-Cultural Regulatory Styles and Processes in Dealing with Transfer Pricing. International Journal of the Sociology of Law. 30(3), pp. 173-199.
  • 1 Seri No’lu Transfer Fiyatlandırması Genel Tebliği (Draft Transfer Pricing General Communiqué No. 1), Resmi Gazete (Official Gazette), 26482, 03.04.2007
  • 3 Seri No’lu Transfer Fiyatlandırması Taslağı (Draft Transfer Pricing General Communiqué No. 3)
  • Corporate Income Taxation Act of Bulgaria, 2007
  • Tax and Social Insurance Procedure Code of Bulgaria, 2006
  • Official Gazette of the Republic of Macedonia 80/93, 33/95 –79/2013
  • OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. (2010). OECD.
  • Ministry of Finance Albania - Instructions. https://www.tatime.gov.al/sqal/ Legjislacioni/COUNCIL_DECISIONS/Legjislacioni Accessed: October 3, 2016.
  • EY-Transfer Pricing Guide – Macedonia FYR. Retrieved: October 3, 2016. From http://www.ey.com/Publication/vwLUAssets/EY-Worldwide-transfer-pricingreference-guide-2014/$FILE/Worldwide%20transfer%20pricing%20reference%20guide%202014.pdf
  • OECD Transfer Pricing Guidelines, 2010. Retrieved: April 15, 2016. From OECD website: http://www.oecd.org/ctp/transfer-pricing/45765701.pdf
  • TP Catalyst. Accessed: April 15, 2016. From https://tpcatalyst.bvdep.com/ About Base Erosion and Profit Shifting (BEPS). (n.d.). Accessed April 15, 2016. from OECD website http://www.oecd.org/ctp/beps-about.htm
  • Action Plan 13. Retrieved: April 15, 2016. from OECD website: http://www.oecd.org/ctp/beps-action-13-guidance-implementation-tpdocumentation-cbc-reporting.pdf

Balkanlarda Transfer Fiyatlaması

Yıl 2017, , 152 - 164, 15.07.2017
https://doi.org/10.25095/mufad.402679

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.

Kaynakça

  • Cook, P.W. (1955). Decentralization and the Transfer Price Problem. Journal of Business. pp. 87-94.
  • Dean, J. (1955). Decentralization and Intra-Company Pricing. Harvard Business Review. pp. 65-74.
  • Hirshleifer, J. (1956). On the Economics of Transfer Pricing. The Journal of Business. 29(3), pp. 172-184.
  • Marques, M. & Pinho, C. (2016). Is Transfer Pricing Strictness Deterring Profit Shifting within Multinationals. Accounting and Business Research. 46(7), pp. 703-730.
  • Bhattacharjee, S. & Moreno, K. K. (2017). The Role of Information Controls and a Bargaining Opponent’s Emotions on Transfer Pricing Judgments. Contemporary Accounting Research. 34, pp. 427-454.
  • Ylönen, M. & Laine, M. (2015). For Logistical Reasons Only? A Case Study of Tax Planning and Corporate Social Responsibility Reporting. Critical Perspectives on Accounting. pp. 33, 5-23.
  • Hummel, K. Pfaff, D. & Bisig, B. (2017). Can Transfer Pricing System Integration Be Successful? Yes, it Can!. Available at SSRN: https://ssrn.com/abstract=2773512
  • Wang, J. (2016). The Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement. British Tax Review. pp. 1, 89.
  • Muhammadi, Ahmed A.H. & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives. Asian Review of Accounting. 24/3, pp. 313 – 337.
  • Sakurai, Y. (2002). Comparing Cross-Cultural Regulatory Styles and Processes in Dealing with Transfer Pricing. International Journal of the Sociology of Law. 30(3), pp. 173-199.
  • 1 Seri No’lu Transfer Fiyatlandırması Genel Tebliği (Draft Transfer Pricing General Communiqué No. 1), Resmi Gazete (Official Gazette), 26482, 03.04.2007
  • 3 Seri No’lu Transfer Fiyatlandırması Taslağı (Draft Transfer Pricing General Communiqué No. 3)
  • Corporate Income Taxation Act of Bulgaria, 2007
  • Tax and Social Insurance Procedure Code of Bulgaria, 2006
  • Official Gazette of the Republic of Macedonia 80/93, 33/95 –79/2013
  • OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. (2010). OECD.
  • Ministry of Finance Albania - Instructions. https://www.tatime.gov.al/sqal/ Legjislacioni/COUNCIL_DECISIONS/Legjislacioni Accessed: October 3, 2016.
  • EY-Transfer Pricing Guide – Macedonia FYR. Retrieved: October 3, 2016. From http://www.ey.com/Publication/vwLUAssets/EY-Worldwide-transfer-pricingreference-guide-2014/$FILE/Worldwide%20transfer%20pricing%20reference%20guide%202014.pdf
  • OECD Transfer Pricing Guidelines, 2010. Retrieved: April 15, 2016. From OECD website: http://www.oecd.org/ctp/transfer-pricing/45765701.pdf
  • TP Catalyst. Accessed: April 15, 2016. From https://tpcatalyst.bvdep.com/ About Base Erosion and Profit Shifting (BEPS). (n.d.). Accessed April 15, 2016. from OECD website http://www.oecd.org/ctp/beps-about.htm
  • Action Plan 13. Retrieved: April 15, 2016. from OECD website: http://www.oecd.org/ctp/beps-action-13-guidance-implementation-tpdocumentation-cbc-reporting.pdf
Toplam 21 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Batuhan Güvemli

Halil İbrahim Alpaslan Bu kişi benim

Mehmet Emre Şuşoğlu Bu kişi benim

Yayımlanma Tarihi 15 Temmuz 2017
Gönderilme Tarihi 6 Mart 2017
Yayımlandığı Sayı Yıl 2017

Kaynak Göster

APA Güvemli, B., Alpaslan, H. İ., & Şuşoğlu, M. E. (2017). Balkanlarda Transfer Fiyatlaması. The Journal of Accounting and Finance(Temmuz 2017 (Özel Sayı), 152-164. https://doi.org/10.25095/mufad.402679
AMA Güvemli B, Alpaslan Hİ, Şuşoğlu ME. Balkanlarda Transfer Fiyatlaması. The Journal of Accounting and Finance. Temmuz 2017;(Temmuz 2017 (Özel Sayı):152-164. doi:10.25095/mufad.402679
Chicago Güvemli, Batuhan, Halil İbrahim Alpaslan, ve Mehmet Emre Şuşoğlu. “Balkanlarda Transfer Fiyatlaması”. The Journal of Accounting and Finance, sy. Temmuz 2017 (Özel Sayı) (Temmuz 2017): 152-64. https://doi.org/10.25095/mufad.402679.
EndNote Güvemli B, Alpaslan Hİ, Şuşoğlu ME (01 Temmuz 2017) Balkanlarda Transfer Fiyatlaması. The Journal of Accounting and Finance Temmuz 2017 (Özel Sayı) 152–164.
IEEE B. Güvemli, H. İ. Alpaslan, ve M. E. Şuşoğlu, “Balkanlarda Transfer Fiyatlaması”, The Journal of Accounting and Finance, sy. Temmuz 2017 (Özel Sayı), ss. 152–164, Temmuz 2017, doi: 10.25095/mufad.402679.
ISNAD Güvemli, Batuhan vd. “Balkanlarda Transfer Fiyatlaması”. The Journal of Accounting and Finance Temmuz 2017 (Özel Sayı) (Temmuz 2017), 152-164. https://doi.org/10.25095/mufad.402679.
JAMA Güvemli B, Alpaslan Hİ, Şuşoğlu ME. Balkanlarda Transfer Fiyatlaması. The Journal of Accounting and Finance. 2017;:152–164.
MLA Güvemli, Batuhan vd. “Balkanlarda Transfer Fiyatlaması”. The Journal of Accounting and Finance, sy. Temmuz 2017 (Özel Sayı), 2017, ss. 152-64, doi:10.25095/mufad.402679.
Vancouver Güvemli B, Alpaslan Hİ, Şuşoğlu ME. Balkanlarda Transfer Fiyatlaması. The Journal of Accounting and Finance. 2017(Temmuz 2017 (Özel Sayı):152-64.