The “disguised profit” institution included in the Corporate Tax Law No. 5422 was reorganized under the title of “Disguised Profit Distribution Through Transfer Pricing” as of 01.01.2007 with the Law No. 5520. Since then, it has been one of the most important issues of tax legislation and has been a sensitive issue in tax examinations.
We provide services on the preparation of the annual report on Transfer Pricing, compilation of the relevant documentation, whether the prices are determined in accordance with the precedent in the transactions with the related persons, and the method to be determined in accordance with the nature of the business.
We also offer consultancy services regarding the problems encountered in tax examinations in relation to transfer pricing and support services in the relevant tax dispute processes.