PEŞİN FİYATLANDIRMA ANLAŞMALARININ TÜRKİYE’DE YAYGIN BİR ŞEKİLDE KULLANILMAMA NEDENLERİ ÜZERİNE BİR ARAŞTIRMA

Year 2017, 16. UIK Special Issue, 413 - 424, 25.10.2017

Erkan Ertürk , Kürşat Yalçıner

https://doi.org/10.18092/ulikidince.315545

Abstract

Çok uluslu şirketlerin (ÇUŞ) farklı
ülkelerde faaliyet gösteren şubeleri arasında sürekli ticari ilişki bulunmakta
ve şubeler kendi aralarında mal, hizmet ve teknoloji alış verişi yapmaktadırlar.
Bir ÇUŞ’un çeşitli ülkelerdeki bağlı kuruluşlarının ürettiği mal ve hizmetler
için belirlediği fiyatlar transfer fiyatlarıdır. Transfer fiyatları şube bazlı
değil de global olarak ÇUŞ’un karlılığını artıracak şekilde belirlenmektedir. OECD’ye
üye ülkeler arasında  uluslararası çifte
vergilendirmeyi önlemek ve vergilendirilen karların adil bir şekilde
paylaşımını sağlamak amacıyla, ilişkili kişiler arasında gerçekleştirilen
işlemlerden elde edilecek karın, bu işlemlerin ilişkili olmayan kişiler
arasında gerçekleştirilmesi halinde elde edilecek kara referans gösterilmesi
konusunda anlaşma vardır. Transfer fiyatların emsallere uygun bir şekilde
belirlenmesinde peşin fiyatlandırma anlaşmaları (APA) kullanılabilmektedir. APA,
ÇUŞ’ların kendi içlerinde gerçekleştirdikleri işlemler ile ilgili vergi mercileri
ile ÇUŞ’un gelecekte kullanacağı fiyatın belirlenmesine yönelik bir anlaşmaya
varılması yöntemidir. Bu makalenin amacı, APA’yı tanıtmak, APA düzenleme sürecini
açıklamak ve Türkiye’de şubesi bulunan ÇUŞ’ların APA kullanmama nedenlerini
anket çalışması ile ortaya koymaktır. Söz konusu araştırma Türkiye’de bulunan
ÇUŞ’ların yöneticileri üzerinde gerçekleştirilmiştir. Elde edilen analiz
sonuçlarına göre, ÇUŞ’ların APA yapmak istememelerinin en önemli nedenleri APA
sürecine ilişkin belirsizlikler, denetim korkusu ve APA sürecinin çok uzun
sürmesidir.

Keywords

Transfer Fiyatlandırması, Emsallere Uygunluk, Peşin Fiyatlandırma Anlaşması

A STUDY ON THE REASONS WHY ADVANCE PRICE AGREEMENTS ARE NOT WIDELY USED IN TURKEY

Abstract

Multinational
companies (MNCs) have a permanent business relationship between branches
operating in different countries, and the branches exchange goods, services and
technology among themselves. The prices that a MNC determines for goods and
services produced by its subsidiaries in various countries are transfer prices.
Transfer prices are determined to increase the profitability of the MNC as a
whole. Member countries of the OECD have agreed that profit from transactions
between related parties should be used as a reference to profit if such
transactions are carried out by unrelated parties, in order to prevent
international double taxation and to ensure a fair distribution of taxable
profits. Advance price agreements (APAs) can be used when the transfer prices
are determined in accordance with the arm’s length. The APA is a way of
reaching an agreement with the tax authorities to deal with the transactions
that the MNCs carry out within themselves and to determine the price that MNC
will use in the future. The purpose of this article is to provide information
about the APA's prominence and APA regulatory process. In addition, the reasons
for not using APA of the MNCs, which is located in the branch in Turkey, are to
reveal with the questionnaire study. This research was carried out on the
managers of the MNCs in Turkey. According to the analysis results obtained, the
most important reasons for why MNCs does not want to make APAs are
uncertainties related to the APA process, fear of tax audit and the very long
duration of the APA process.

Keywords

Transfer Pricing, Arm’s Length, Advance Price Agreement

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