Turkey - New Transfer Pricing Draft Circular on Annual Transfer Pricing Reports
- R. Bicer
- International Transfer Pricing Journal, 2009 (Volume 16), No 6
- 27 October 2009
This article considers annual transfer pricing reports and the application of transfer pricing legislation in Turkey. These annual transfer pricing reports are discussed in light of a new transfer pricing Draft Circular issued under the scope of transfer pricing documentation rules. The format of the annual transfer pricing reports as specified by the tax authorities is also presented.