Türkiye’de Gayri Maddi Haklarda Transfer Fiyatlandırması ve Vergilendirme

Abstract

With the impact of globalization, barriers to money and capital movements have been removed, international trade volume has grown rapidly as a result of this liberalization in trade, and international integration has taken place in money and capital markets. In our age, information has become an important capital. In the globalizing economy, the strategic source of competitive advantage for countries has become knowledge rather than capital. Today, a significant portion of the market value of multinational companies operating in knowledge-intensive fields such as industry, technology, software and pharmaceuticals is composed of intangibles/intangible assets. As a result of the increasing importance of intangible rights for businesses, intangible rights have started to be subject to transactions such as licenses, leases, transfers and pledges between group enterprises or related enterprises operating in the same country or in different countries. The determination of whether these intangible rights payments between related parties are made at arm's length is within the scope of transfer pricing. Transfer pricing is the price or price determined by the enterprises in violation of the arm's length principle in the purchase or sale of goods or services from related parties. Transfer pricing has been studied by many disciplines such as economics, business and finance. However, the first issue that comes to mind when transfer pricing is mentioned today is the tax aspect. From a fiscal perspective, transfer pricing is probably one of the most important international tax issues. One of the most difficult assets to determine the arm's length price in transfer pricing is intangibles. In our thesis, intangibles are analyzed in detail and the status of these assets against tax laws and transfer pricing transactions are examined. Based on the current assessments on intangibles in the transfer pricing guidelines of the OECD, which Turkey takes as a basis in transfer pricing practice, new approaches to determining the imputed price of these assets are discussed