Transfer Pricing
"What are Turkey's transfer pricing rules for related party transactions?"
Quick Answer
Turkish transfer pricing follows OECD guidelines. Documentation is mandatory for certain thresholds. Arm's length principle applies to related party transactions.
Scope and Legal Distinctions
Related-party pricing should be assessed against the arm's-length framework for the actual transaction. A group policy or an invoice label does not itself demonstrate compliant pricing.
What to Check in Practice
Keep agreements, functions and risks, comparables, calculations and the required period-specific documentation for goods, services, finance or royalties.
Sources & Authorities
Statutory framework and official guidance for this definition.
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