Turkey - New Transfer Pricing Administrative Guidelines
- R. Biçer
- International Transfer Pricing Journal, 2011 (Volume 18), No 3
- 11 May 2011
The Turkish tax authorities recently released new transfer pricing administrative guidelines to provide more details on their official approach to transfer pricing rules and implementation. This article considers how these new guidelines affect transfer pricing rules and the implementation thereof. Accordingly, the main focus here is on the new administrative commentaries on transfer pricing rules and practices.