OECD BEPS Projesi Transfer Fiyatlandırması Eylemlerinin Türkiye Üzerindeki Etkileri ve Proje'ye İlişkin Türkiye'deki Yaklaşım

Bu makalede yazar; OECD'nin (Ekonomik Kalkınma ve İşbirliği Örgütü'nün) yürüttüğü BEPSProjesi'nin (Matrah Aşındırması ve Kâr Aktarımı Projesi'nin) transfer fiyatlandırması eylemlerininTürk şirketleri, vergi mevzuatı ve vergi denetim sistemi üzerindeki etkilerini analiz etmektedir. Bukapsamda özel sektör şirket yöneticilerinin, Maliye Bakanlığında görevli bürokratların ve vergimüfettişlerinin BEPS Projesi'ne ve Proje'nin transfer fiyatlandırması eylemlerine ilişkin yaklaşımları incelenmiştir. Bu makale, yazar tarafından yürütülmüş bir anket çalışmasına dayanmaktadır.

Transfer Pricing Actions under the OECD BEPS Project: Impact on Turkey and Attitude towards the Project's Outcomes

In this article the author analyses the impacts of the OECD's (Organisation for Economic Cooperation and Development) BEPS Project's (Base Erosion and Profit Shifting Project) transferpricing actions on the Turkish companies, tax legislation and tax inspection system. In this context,the attitudes of company executives, senior bureaucrats of the Ministry of Finance and tax inspectors towards the BEPS Project and its transfer pricing actions were investigated. This article isbased on a survey, which was conducted by the author.

Kaynakça

Aydın, Erdal (2016), Transfer Pricing Actions under the OECD BEPS Project: Impact on Turkey and Attitude towards the Project's Outcomes, International Transfer Pricing Journal, 23/1.

Cravens, Karen S. (1997), Examining the Role of Transfer Pricing as a Strategy for Multinational Firms, International Business Review, 6/2.

McDermott Will & Emery (23 Temmuz 2013), A Call to Rewrite the Fundamentals of International Ta- xation: the OECD BEPS Action Plan, http://www. m w e . c o m / R e w r i t i n g - t h e - F u n d a m e n t a l s - o f - International-Taxation-the-OECD-BEPS-Action-Plan- 07-19-2013/ (Erişim tarihi: 25 Haziran 2015).

OECD (2013a), Addressing Base Erosion and Profit Shifting, http://www.oecd.org/tax/addressing- base-erosion-and-profit-shifting-9789264192744- en.htm (Erişim tarihi: 19 Haziran 2015).

OECD (2013b), Action Plan on Base Erosion and Profit Shifting, http://www.oecd.org/ctp/BEPS Action- Plan.pdf (Erişim tarihi: 20 Haziran 2015).

OECD (2014), Guidance on Transfer Pricing As- pects of Intangibles, http://www.oecd-ilibrary.org/taxa- tion/guidance-on-transfer-pricing-aspects-of-intangibles _9789264219212-en (Erişim tarihi: 29 Haziran 2015).

OECD (2015a), Country-by-Country Reporting Implementation Package, http://www.oecd.org/ctp/ transfer-pricing/beps-action-13-country-by-country- reporting-implementation-package.pdf (Erişim tarihi: 19 Ağustos 2015).

OECD (2015b), Action 13: Guidance on the Im- plementation of Transfer Pricing Documentation and Country-by-Country Reporting, http://www.oecd.org/ ctp/beps-action-13-guidance-implementation-tp- documentation-cbc-reporting.pdf (Erişim tarihi: 14 Ağustos 2015).

Biçer, Ramazan ve Erginay, Mehmet (2015), Tur- kish Perspective on OECD Action Plan on Base Ero- sion and Profit Shifting, International Transfer Pricing Journal, 22/1.

UK: House of Commons Committee of Public Accounts (2012), Annual Report and Accounts 2011- 12, Nineteenth Report of Session 2012-13, http:// www.publications.parliament.uk/pa/cm201213/cmse- lect/cmpubacc/716/716.pdf (Erişim tarihi: 29 Haziran 2015).

Kaynak Göster