Turkey - Developments in the Transfer Pricing Landscape
- R. Biçer
- International Transfer Pricing Journal, 2017 (Volume 24), No 4
- 27 June 2017
Under an amendment to the Corporate Income Tax Law, Turkish transfer pricing rules were amended and revised. This article provides insights from the changes and discusses the significant issues surrounding amended transfer pricing rules. It also considers the impact of these new provisions on taxpayers and transfer pricing practices in Turkey.