Guidance

Transfer Pricing Documentation Obligations in Turkey Article 13 of Corporate Income Tax Law, regulating transfer pricing rules, was amended through the Law No. 6728 on the Improvement of the Investment

General Advance pricing agreements (APAs) are defined by the OECD transfer pricing guidelines for multinational enterprises and tax administrations as an appropriate set of criteria (for example transfer pricing method,

When establishing a company in Turkey, one needs to adhere to the following rules and regulations: Submitting the memorandum and articles of association online at MERSIS Pursuant to the Trade

Government policy Describe the general government/regulatory policy for transfer pricing in your jurisdiction. To what extent is the arm’s-length principle followed? Article 13 of the Corporate Income Tax Law covers