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

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.

Anahtar Kelimeler:

Transfer Fiyatlandırması, Emsallere Uygunluk, Peşin Fiyatlandırma Anlaşması

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

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.

Keywords:

Transfer Pricing, Arm’s Length, Advance Price Agreement,

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