Araştırma Makalesi
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PEŞİN FİYATLANDIRMA ANLAŞMALARININ TÜRKİYE’DE YAYGIN BİR ŞEKİLDE KULLANILMAMA NEDENLERİ ÜZERİNE BİR ARAŞTIRMA

Yıl 2017, 16. Ulusal İşletmecilik Kongresi, 413 - 424, 25.10.2017
https://doi.org/10.18092/ulikidince.315545

Öz



Çok uluslu şirketlerin (ÇUŞ) farklı
ülkelerde faaliyet gösteren şubeleri arasında sürekli ticari ilişki bulunmakta
ve şubeler kendi aralarında mal, hizmet ve teknoloji alış verişi yapmaktadırlar.
Bir ÇUŞ’un çeşitli ülkelerdeki bağlı kuruluşlarının ürettiği mal ve hizmetler
için belirlediği fiyatlar transfer fiyatlarıdır. Transfer fiyatları şube bazlı
değil de global olarak ÇUŞ’un karlılığını artıracak şekilde belirlenmektedir. OECD’ye
üye ülkeler arasında  uluslararası çifte
vergilendirmeyi önlemek ve vergilendirilen karların adil bir şekilde
paylaşımını sağlamak amacıyla, ilişkili kişiler arasında gerçekleştirilen
işlemlerden elde edilecek karın, bu işlemlerin ilişkili olmayan kişiler
arasında gerçekleştirilmesi halinde elde edilecek kara referans gösterilmesi
konusunda anlaşma vardır. Transfer fiyatların emsallere uygun bir şekilde
belirlenmesinde peşin fiyatlandırma anlaşmaları (APA) kullanılabilmektedir. APA,
ÇUŞ’ların kendi içlerinde gerçekleştirdikleri işlemler ile ilgili vergi mercileri
ile ÇUŞ’un gelecekte kullanacağı fiyatın belirlenmesine yönelik bir anlaşmaya
varılması yöntemidir. Bu makalenin amacı, APA’yı tanıtmak, APA düzenleme sürecini
açıklamak ve Türkiye’de şubesi bulunan ÇUŞ’ların APA kullanmama nedenlerini
anket çalışması ile ortaya koymaktır. Söz konusu araştırma Türkiye’de bulunan
ÇUŞ’ların yöneticileri üzerinde gerçekleştirilmiştir. Elde edilen analiz
sonuçlarına göre, ÇUŞ’ların APA yapmak istememelerinin en önemli nedenleri APA
sürecine ilişkin belirsizlikler, denetim korkusu ve APA sürecinin çok uzun
sürmesidir.




Kaynakça

  • Alm, Maria ve Ehrstedt, Helena (May 2011) Advance pricing agreements: The concept and its implementation in Swedish tax law, Jönköping, 1-97.
  • Anandarajan, Asokan, Mcghee, Mitch ve Curatola, Anthony P., (September/October 2007). A Guide to International Transfer Pricing, The Journal of Corporate Accounting & Finance, 33.
  • Borkowski, Susan C., (1993). Advance Pricing Agreements and Other Alternatives for Multinational Corporations, International Tax Journal, 19(4), 1-11.
  • Borkowski, Susan C., (1996). Advance Pricing (Dis) Agreements: Differences in Tax Authority and Transnational Corporation Opinions, International Tax Journal, 22(3), 23-34.
  • Borkowski, Susan C. and Gaffney, Mary Anne (2014). Proactive Transfer Pricing Risk Management in PATA Countries, Journal of International Accounting Research: Fall, Vol. 13, No. 2, 25-55.
  • Canale, David J. and Wrappe, Steven C. (2008). Advance Pricing Agreements - A Strategic Tool in Global Transfer Pricing Management, The Tax Execuive, 193-203. History of the US APA program, June 2013, pwc.
  • IRS, Announcement And Report Concerning Advance Pricing Agreements, March 30, 2015.
  • Markham, Michelle (2012). Advance pricing agreements: Past, present and future, Advance pricing agreements: Past, present and future, Kluwer Law International BV, 1-410.
  • Nehoray, Mark ve Ishii, Reiko, (2009). How APAs fit into today's regulatory landscape, International Tax Review, 09587594, May 2009, Cilt 20, Sayı 4, 72-74.
  • OECD Transfer Pricing Methods, July 2010.
  • OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010.
  • Oluwaseun, Olanrewaju Avoseh (2014). An Empirical Evaluation Of The Advance Pricing Agreement Process In The UK, Business School College Of Social Sciences, University Of Glasgow, 1-242.
  • Ring, Diane M. (2000). On the Frontier of Procedural Innovation: Advance Pricing Agreements and the Struggle to Allocate Income for Cross Border Taxation, Michigan Journal of International Law 21, no.2, 143-234.
  • Rutges, Dave, Sporken, Eduard, Van Stappen, Dirk, Luquet, Pascal, Hickman, Andrew (2006). EU cooperation brings out benefits of advance pricing agreements, International Tax Review, 09587594, Cilt 17, Sayı 6, 62-64.
  • Snowdon, Catherine (2010). OECD Has Work To Do On APA Guidelines, International Tax Review, 09587594, Cilt 21, Sayı 7, 15-17.
  • Sumay, Serdar, Peşin Fiyat. Anlaşmaları, www.dünya.com, 31 Ocak 2015.
  • Whitford, Andrew B. (2011). The Reduction Of Regulatory Uncertainty: Evidence From Transfer Pricing Policy, Saint Louis University Law Journal (Vol. 55:269 2010-2011), 269-306.
  • Wittendorff, Jens (2010). Transfer Pricing and the Arm’s Length Principle in International Tax Law, Kluwer Law International, 19. www.ey.com.
  • Yalçıner, Kürşat (2008).Uluslararası Finansman, Gazi Büro Kitapevi, 345.
  • Zhang, James (2012). Tax Planning for Multinational Enterprises: A Proposed Course for Global Business Education, on the SSRN database, 1-55.

A STUDY ON THE REASONS WHY ADVANCE PRICE AGREEMENTS ARE NOT WIDELY USED IN TURKEY

Yıl 2017, 16. Ulusal İşletmecilik Kongresi, 413 - 424, 25.10.2017
https://doi.org/10.18092/ulikidince.315545

Öz

Multinational
companies (MNCs) have a permanent business relationship between branches
operating in different countries, and the branches exchange goods, services and
technology among themselves. The prices that a MNC determines for goods and
services produced by its subsidiaries in various countries are transfer prices.
Transfer prices are determined to increase the profitability of the MNC as a
whole. Member countries of the OECD have agreed that profit from transactions
between related parties should be used as a reference to profit if such
transactions are carried out by unrelated parties, in order to prevent
international double taxation and to ensure a fair distribution of taxable
profits. Advance price agreements (APAs) can be used when the transfer prices
are determined in accordance with the arm’s length. The APA is a way of
reaching an agreement with the tax authorities to deal with the transactions
that the MNCs carry out within themselves and to determine the price that MNC
will use in the future. The purpose of this article is to provide information
about the APA's prominence and APA regulatory process. In addition, the reasons
for not using APA of the MNCs, which is located in the branch in Turkey, are to
reveal with the questionnaire study. This research was carried out on the
managers of the MNCs in Turkey. According to the analysis results obtained, the
most important reasons for why MNCs does not want to make APAs are
uncertainties related to the APA process, fear of tax audit and the very long
duration of the APA process.

Kaynakça

  • Alm, Maria ve Ehrstedt, Helena (May 2011) Advance pricing agreements: The concept and its implementation in Swedish tax law, Jönköping, 1-97.
  • Anandarajan, Asokan, Mcghee, Mitch ve Curatola, Anthony P., (September/October 2007). A Guide to International Transfer Pricing, The Journal of Corporate Accounting & Finance, 33.
  • Borkowski, Susan C., (1993). Advance Pricing Agreements and Other Alternatives for Multinational Corporations, International Tax Journal, 19(4), 1-11.
  • Borkowski, Susan C., (1996). Advance Pricing (Dis) Agreements: Differences in Tax Authority and Transnational Corporation Opinions, International Tax Journal, 22(3), 23-34.
  • Borkowski, Susan C. and Gaffney, Mary Anne (2014). Proactive Transfer Pricing Risk Management in PATA Countries, Journal of International Accounting Research: Fall, Vol. 13, No. 2, 25-55.
  • Canale, David J. and Wrappe, Steven C. (2008). Advance Pricing Agreements - A Strategic Tool in Global Transfer Pricing Management, The Tax Execuive, 193-203. History of the US APA program, June 2013, pwc.
  • IRS, Announcement And Report Concerning Advance Pricing Agreements, March 30, 2015.
  • Markham, Michelle (2012). Advance pricing agreements: Past, present and future, Advance pricing agreements: Past, present and future, Kluwer Law International BV, 1-410.
  • Nehoray, Mark ve Ishii, Reiko, (2009). How APAs fit into today's regulatory landscape, International Tax Review, 09587594, May 2009, Cilt 20, Sayı 4, 72-74.
  • OECD Transfer Pricing Methods, July 2010.
  • OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010.
  • Oluwaseun, Olanrewaju Avoseh (2014). An Empirical Evaluation Of The Advance Pricing Agreement Process In The UK, Business School College Of Social Sciences, University Of Glasgow, 1-242.
  • Ring, Diane M. (2000). On the Frontier of Procedural Innovation: Advance Pricing Agreements and the Struggle to Allocate Income for Cross Border Taxation, Michigan Journal of International Law 21, no.2, 143-234.
  • Rutges, Dave, Sporken, Eduard, Van Stappen, Dirk, Luquet, Pascal, Hickman, Andrew (2006). EU cooperation brings out benefits of advance pricing agreements, International Tax Review, 09587594, Cilt 17, Sayı 6, 62-64.
  • Snowdon, Catherine (2010). OECD Has Work To Do On APA Guidelines, International Tax Review, 09587594, Cilt 21, Sayı 7, 15-17.
  • Sumay, Serdar, Peşin Fiyat. Anlaşmaları, www.dünya.com, 31 Ocak 2015.
  • Whitford, Andrew B. (2011). The Reduction Of Regulatory Uncertainty: Evidence From Transfer Pricing Policy, Saint Louis University Law Journal (Vol. 55:269 2010-2011), 269-306.
  • Wittendorff, Jens (2010). Transfer Pricing and the Arm’s Length Principle in International Tax Law, Kluwer Law International, 19. www.ey.com.
  • Yalçıner, Kürşat (2008).Uluslararası Finansman, Gazi Büro Kitapevi, 345.
  • Zhang, James (2012). Tax Planning for Multinational Enterprises: A Proposed Course for Global Business Education, on the SSRN database, 1-55.
Toplam 20 adet kaynakça vardır.

Ayrıntılar

Bölüm MAKALELER
Yazarlar

Erkan Ertürk

Kürşat Yalçıner

Yayımlanma Tarihi 25 Ekim 2017
Yayımlandığı Sayı Yıl 2017 16. Ulusal İşletmecilik Kongresi

Kaynak Göster

APA Ertürk, E., & Yalçıner, K. (2017). PEŞİN FİYATLANDIRMA ANLAŞMALARININ TÜRKİYE’DE YAYGIN BİR ŞEKİLDE KULLANILMAMA NEDENLERİ ÜZERİNE BİR ARAŞTIRMA. Uluslararası İktisadi Ve İdari İncelemeler Dergisi413-424. https://doi.org/10.18092/ulikidince.315545


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