Transfer fiyatlaması ve Türk vergı sıstemı
dc.contributor.advisor | Oktar, Salim Ateş | |
dc.contributor.author | Cenkeri, Elif | |
dc.date.accessioned | 2020-12-08T14:14:15Z | |
dc.date.available | 2020-12-08T14:14:15Z | |
dc.date.submitted | 2005 | |
dc.date.issued | 2018-08-06 | |
dc.identifier.uri | https://acikbilim.yok.gov.tr/handle/20.500.12812/186898 | |
dc.description.abstract | Ulusal ekonomilerin entegrasyonu ve uluslararasi islemlerin artmasiyla, anaisletmeyle yabanci bagli isletmeler arasinda mal, gayri maddi haklar ve hizmeteiliskin olarak sinir ötesi transferlerde uygulanacak fiyatlarin belirlenmesi konusugündeme gelmistir. Ülkeler arasindaki vergi oranlari ve tarifelerdeki farkliliklar, çokuluslu isletmelere transfer fiyatlarinda manipülasyonlar yapmak suretiylekazançlarini ülkeler arasinda aktarma imkâni tanidigindan, transfer fiyatlarinin dogrubir sekilde belirlenmesi en karmasik konulardan bir i olmaktadir. Bu sebeple transferfiyatlamasi, uluslararasi vergi alaninda en önemli konulardan birisidir.Bu çalismada, özellikle transfer fiyatlamasi vakalarinin çözümündeyararlanilabilecek OECD düzenlemeleri ve Kurumlar Vergisi Kanunu'ndaki örtülüislemlerin iki özel çesidi olan ``örtülü sermaye'' ve ``örtülü kazanç dagitimi''irdelenecektir. | |
dc.description.abstract | As the integration of national economies and international transactionsproceeds, in this context the establishment of prices for goods, intellectual property,services and know-how between foreign associated enterprises and parentcorporations in cross-border transfers arises. Because tax and tariff differentials maylead multinational companies to profit shifting between countries through transferpricing manipulations, one of the most complicated issues that has arisen is theestablishment of appropriate transfer prices. Therefore, transfer pricing is one of themost significant international tax issues nowadays.In this study, to find solutions to transfer pricing cases, especially the OECDregulations in this area and two particular types of covered transactions regulated as``thin capitalization?? and ``hidden distribution of profits?? in Turkish CorporationTax Act will be analysed. | en_US |
dc.language | Turkish | |
dc.language.iso | tr | |
dc.rights | info:eu-repo/semantics/openAccess | |
dc.rights | Attribution 4.0 United States | tr_TR |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.subject | Maliye | tr_TR |
dc.subject | Finance | en_US |
dc.title | Transfer fiyatlaması ve Türk vergı sıstemı | |
dc.title.alternative | Transfer pricing and Turkish tax system | |
dc.type | masterThesis | |
dc.date.updated | 2018-08-06 | |
dc.contributor.department | Maliye Anabilim Dalı | |
dc.identifier.yokid | 329652 | |
dc.publisher.institute | Sosyal Bilimler Enstitüsü | |
dc.publisher.university | İSTANBUL ÜNİVERSİTESİ | |
dc.identifier.thesisid | 217049 | |
dc.description.pages | 140 | |
dc.publisher.discipline | Mali Hukuk Bilim Dalı |