BEPS 13 No’lu Eylem Planı Kapsamında Transfer Fiyatlandırması Belgelendirme Yükümlülüğü ve Ülke Bazlı Raporlama: Türkiye Uygulamasına İlişkin Bir Değerlendirme

Year 2023, Issue: 131, 603 - 635, 29.01.2024

İmran Arıtı Erdem , Hakkı Odabaş

https://doi.org/10.52836/sayistay.1367754

Abstract

OECD'nin Matrah Aşındırma ve Kâr Kaydırma (BEPS) Projesi’nin “Transfer Fiyatlandırması Belgelendirme Yükümlülüğü ve Ülke Bazında Raporlama” başlıklı ve 13 No’lu Eylem Planı’nda, transfer fiyatlandırması sorunu bakımından belgelendirme ve uluslararası bilgi alışverişine dayanan bir çözüm önerilmektedir. Söz konusu belgelendirme yükümlülüğü; genel rapor, yerel rapor ve ülke bazlı rapor olmak üzere üç
aşamalı standartlaştırılmış bir yaklaşıma dayanmaktadır. Bu yaklaşım Türkiye tarafından da takip edilmekte olup gerekli yasal çerçeve yakın zamanda BEPS 13 No’lu Eylem Planı ile uyumlu olacak şekilde değiştirilmiştir. Türkiye uygulamasında yer alan belgeler; genel rapor, yıllık transfer fiyatlandırması raporu, ülke bazlı raporlamaya ilişkin bildirim formu ve ülke bazlı rapor ile transfer fiyatlandırması, kontrol edilen yabancı kurum ve örtülü sermayeye ilişkin formdan oluşmakla birlikte, mevzuat bazı yönlerden eylem planından farklılık göstermektedir. Bu çalışma ile normatif nitelikteki BEPS 13 No’lu Eylem Planı’nın, diğer bir ifadeyle Model Mevzuatın, Türk uygulamasına ilişkin değerlendirme üzerinden ele alınmak suretiyle pozitif hukukta uygulanabilirliğinin incelenmesi amaçlanmaktadır.

Keywords

matrah aşındırma ve kâr kaydırma, BEPS, transfer fiyatlandırması, ülke bazlı raporlama

Transfer Pricing Documentation and The CbCR under BEPS Actİon 13: An Analysis of The Turkish Practice

Abstract

The OECD’s Base Erosion and Profit Shifting (BEPS) Project provides a solution for the transfer pricing problem through documentation and international exchange of information in BEPS Action 13, titled “Transfer Pricing Documentation and Countryby-Country Reporting”. This documentation is founded on a three-tiered standardized approach; the master file, the local file, and the country-by-country report (CbCR). Türkiye also follows this progressive approach, and the necessary legal framework has recently been modified to align with BEPS Action 13. The documentation in Türkiye includes the Master File, the Annual Transfer Pricing Report, the Form on Transfer Pricing, Controlled Foreign Companies, and Thin Capitalization (Camouflaged Capital) as of today. However, the legislation diverges from the action plan in some aspects. This study aims to evaluate the idealized body of BEPS Action 13 and examine the applicability of this normative action plan (i.e., the Model Legislation) in positive law by analyzing the Turkish practice.

Keywords

base erosion and profit shifting, BEPS, transfer pricing, Country-by- Country Reporting

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