Change highlights loss of revenue issue
August 28, 2008
Ramazan BİÇER, senior state revenue specialist of the Turkish Revenue Administration, discusses an amendment to transfer pricing law in Turkey that deals with the loss of tax revenue to the National Treasury
Transfer pricing legislation was introduced by article 13 of the new Corporate Income Tax Law 5520 of 21 June 2006, which came into force on January 1 2007. Definitions in the OECD Guidelines were taken into consideration in the article and the application period has been effective since the beginning of 2007.
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