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

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

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

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?”

Keywords:

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

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