THE REQUIREMENTS FOR TRANSFER PRICING DOCUMENTATION WITHIN THE FRAME OF BEPS ACTION PLANS.
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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.
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[Ceyda Kukrer. (2018); THE REQUIREMENTS FOR TRANSFER PRICING DOCUMENTATION WITHIN THE FRAME OF BEPS ACTION PLANS. Int. J. of Adv. Res. 6 (Dec). 356-359] (ISSN 2320-5407). www.journalijar.com
