International Transfer Pricing And Taxation: Evidence From Turkey

2008-12
Çak, Murat
Çak, Demet
Transfer pricing is a technique that is primarily used by multinational corporations while trading with their affiliated firms. Cross-country differences in both corporate tax rates and tariffs may create an incentive for multinationals to alter market prices of their products by using abusive transfer prices in order to shift their profits to relatively low-tax countries. This system offers opportunities to minimize multinationals’ global tax burden. Thus, this paper examines whether alterations in corporate tax rates across countries increase the use of manipulated transfer prices by multinationals. In order to determine the existence of such a relationship we construct an econometric model by using Turkey’s import product prices from Germany, France, England and Italy between 1995 and 2003.

Suggestions

Heuristic based trading system on forex data using technical indicator rules
Öztürk, Murat; Toroslu, İsmail Hakkı; Fidan, Güven; Department of Computer Engineering (2015)
The foreign exchange market, which is widely known as Forex or FX, is the largest financial market with a daily transactional volume of $5 trillion. Due to the huge structure of the market, price analysis on FX market draws attention of many scientists and practitioners. There are 2 main analysis approaches: Fundamental and technical analysis. Fundamental analysis focuses on the macroeconomic factors such as interest rate to explain the market movements. Technical analysis deals with past market price data ...
Internationalization of competition : is convergence of competition legislation enough to deal with international anticompetitive practices?
Kayıhan Ünal, Lerzan; Karaman, Sevilay; Department of International Relations (2013)
The purpose of this study is to examine the right approach to deal with the internationalization of competition law and policy. The study particularly questions whether convergence of competition legislation of nations as a strategy is enough to deal with the international anticompetitive practices in the absence of a global competition regime. This search surely involves the increased and enhanced cooperation efforts in between and among states. The internationalization of competition law and policy stems ...
Trade liberalization and innovation decisions of firms: Lessons from Post-1980 Turkey
Pamukcu, Mehmet Teoman (2003-01-01)
Determinants of innovation decisions of Turkish manufacturing firms are estimated for 1989-93, with an emphasis on determinants that are linked to trade policy reforms of the 1980s. Using plant-level data, we find that positive effects of trade liberalization on innovation decision are transmitted mainly through technology embodied in imported machinery. Being a technology licensee, an exporter, or having a foreign partner does not exert a significant positive effect on a firm's probability to innovate, nor...
Decentralized inventory planning with transshipments in a multi-project environment
Soylu Nazlı, Duygu; Bakal, İsmail Serdar; Savaşaneril Tüfekci, Seçil; Department of Industrial Engineering (2021-3-17)
Many companies in project-based industries manage their inventories in a decentralized manner on a project-by-project basis. Even if one project has excess supply of a material, the other may have excess demand of it, which increase inventory costs of the company. These costs can be decreased if material transshipments between projects are allowed. In this study, motivated by the defense industry applications in Turkey, we investigate ordering decisions of two different agents, who make inventory decisions ...
Corporate governance compliance : a study of the publicly traded companies on Istanbul stock exchange
Erensoy, Müjde; Muğan, Fatma Naciye Can; Department of Business Administration (2011)
In the contemporary global world, corporate governance is one of the most frequently referred business term. This study examines the corporate governance compliance reports submitted to Capital Markets Board (CMB) by the publicly traded companies on İstanbul Stock Exchange (ISE). In the analysis, relation among corporate governance compliance and size and ownership structure is investigated. Corporate governance compliance scores of the companies are obtained from Corporate Governance Index constructed base...
Citation Formats
M. Çak and D. Çak, “International Transfer Pricing And Taxation: Evidence From Turkey,” ODTÜ Gelişme Dergisi, vol. 35, no. 2, pp. 265–275, 2008, Accessed: 00, 2020. [Online]. Available: https://hdl.handle.net/11511/58446.