Outsourcing as a solution of problems of transfer price in multiple companies: A case study<p>Çokuluslu şirketlerde transfer fiyatlandırması sorunlarının çözümü olarak dış kaynak kullanımı (outsourcing): Bir vaka çalışması
Keywords:
Transfer Pricing, The Arm’s Length, Outsourcing, Tax, Transfer Fiyatlandırması, Emsal Bedel, Dış Kaynak Kullanımı, VergiAbstract
The scope and complexity of international tax regulations on transfer pricing is largely focused on adhering to taxation rather than market competition. Outsourcing has been extensively described in order to comprehend it better for comparability functions and analysis, transfer pricing methods accepted by the OECD and the arm's length principle to identify similar transactions between independent parties. The aim of this study is to demonstrate the necessity of minimizing of the conflict between the tax auditors and multinational corporations and of the inefficiencies of tax rules and the arbitration mechanisms in transfer pricing. As a result of the work, it was explained in the case study that enterprises exposed to tax and tax penalties in large quantities because the tax authorities independently considered the comparable function analysis of the OECD guideline as outsourcing in determining the cost of the proposal in the framework of transfer pricing.
Extended English abstract is in the end of Full Text PDF (TURKISH) file.
Özet
Transfer fiyatlandırması konusunda uluslararası vergi düzenlemelerinin kapsamı ve karmaşıklığı genel olarak piyasa rekabetinden ziyade vergiye riayet etmeye odaklıdır. Bu durum, uluslararası transfer fiyatlandırmasının yanı sıra muhasebe bağlamında transfer fiyatlandırmasının tartışılması gereğini ortaya çıkarmaktadır. Bağımsız taraflar arasındaki benzer işlemleri belirlemek için emsallerine uygunluk ilkesi (the arm’s length principle), OECD tarafından kabul edilen transfer fiyatlandırma yöntemleri ve karşılaştırılabilirlik fonksiyonları ve analizinin daha iyi anlaşılabilmesi için dış kaynak kullanımı (outsourcing) geniş şekilde açıklanmıştır. Bu çalışmanın amacı transfer fiyatlandırmasında çokuluslu şirketlerle vergi denetçilerinin arasındaki çatışmayı ve vergi kurallarında ve tahkim mekanizmalarındaki verimsizlikleri en aza indirme gerekliliğini ortaya koymaktır. Çalışmanın sonucunda, transfer fiyatlandırması çerçevesinde emsale uygun bedelin tespitinde vergi idaresinin, OECD rehberindeki karşılaştırılabilir fonksiyon analizini dış kaynak kullanımı olgusundan bağımsız olarak ele alması nedeniyle işletmenin yüklü miktarda vergi ve vergi ziyaı cezasına maruz kalması vaka çalışması çerçevesinde açıklanmıştır.
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