Related Party Transactions
"What disclosure requirements apply to related party transactions in Turkey?"
Quick Answer
Listed companies must disclose related party transactions. Transfer pricing rules require arm's length terms. Board approval may be required.
Scope and Legal Distinctions
A related-party relationship can raise corporate-approval and tax-pricing issues independently. Group membership does not permit unsupported charges or remove conflict-management duties.
What to Check in Practice
Keep relationship details, agreements, pricing support, benefit evidence and approvals; separate commercial rationale from tax documentation.
Sources & Authorities
Statutory framework and official guidance for this definition.
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