THE REQUIREMENTS FOR TRANSFER PRICING DOCUMENTATION WITHIN THE FRAME OF BEPS ACTION PLANS
Journal: International Journal of Advanced Research (Vol.6, No. 12)Publication Date: 2018-12-01
Authors : Ceyda Kukrer.;
Page : 356-359
Keywords : Transfer pricing OECCD Transfer Pricing Guidelines BEPS BEPS Action Plan 13th.;
Abstract
As one of the pioneers and major contributors to the Base Erosion and Profit Shifting (BEPS) initiative of the Organisation for Economic Co-operation and Development (OECD) and G-20 countries, on 16 March 2016, the Revenue Administration website has 3 Serial Transfer Pricing in Turkey. The major one has been the introduction of the concepts of Master File and Country by Country (CbC) reporting in the Turkey's transfer pricing (TP) regulations in line with BEPS Action Plan 13. By BEPS Action Plan 13th, a series of amendments and updates were made on the 5th Chapter of the OECD Transfer Pricing Guidelines concerning document. In this article, the existing transfer pricing regulations will be discussed with the guidance of the the articles of the BEPS Action Plan 13th.
Other Latest Articles
- DIVERSITY OF BACILLUS SPECIES AND THEIR ANTIMICROBIAL COMPOUNDS INVOLVED IN ALKALINE-FERMENTATION OF INDIGENOUS FOOD CONDIMENTS USED IN AFRICA
- EVALUATION OF CHANGES IN BIOCHEMICAL PARAMETERS OF BANANA (MUSA SPP.) STORED IN POLYPROPYLENE PACKAGINGS
- TUMEUR STROMALE JEJUNALE A FIBRES SKENOIDES: A PROPOS D?UN CASJEJUNAL STROMAL TUMOR WITH SKEINOID FIBERS: A CASE REPORT
- UN CAS RARE DE LIPOSARCOME MYXOIDE SUPERFICIEL DU GENOU
- IN VIVO PROTECTIVE EFFECT OF NELSONIA CANESCENS (LAM.) SPRENG EXTRACTS AGAINST CARBON TETRACHLORIDE-INDUCED HEPATOTOXICITY IN RATS
Last modified: 2019-01-16 16:05:21