Turkey - Draft APA Guidelines
- R. Biçer
- International Transfer Pricing Journal, 2015 (Volume 22), No 6
- 9 October 2015
The Turkish tax authorities recently issued “Draft Guidelines on Advance Pricing Agreements” with the aim of assisting corporate taxpayers that envisage filing an advance pricing agreement. It is obvious that these informative guidelines are beneficial for corporate taxpayers to ensure proper transfer pricing with their related parties. This article provides insights from the Draft Guidelines and discusses the significant issues surrounding advance pricing agreement procedures in Turkey.