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 ...
The Determinants of Original Sin
Arınsoy Memiş, Deniz; Özmen, Erdal; Department of Economics (2012)
Original sin in economy literature is defined as the inability of countries to borrow in domestic currency from abroad (even from local markets with long maturities and fixed-rate). There are two dimensions of the problem, international and domestic. In this thesis, some of theories on determinants of international original sin phenomenon are investigated. The results suggest that absolute size of the economy is a significant determinant of the international original sin. Financial and economic development ...
Framing mega regional trade agreements within global capitalism: an analysis of the TPP, TTIP and TISA proposals/
Kahya, Pınar; Yalman, Osman Galip; Department of Political Science and Public Administration (2016)
The thesis investigates the reasons behind the emergence of a new generation of mega trade liberalization agreements in different scales. These scales are the US-the EU scale which is concretized with Transatlantic Trade and Investment Partnership (TTIP), Asia-Pacific scale which is on scope of Transpacific Partnership (TPP), and Trade in Services Agreement (TISA) which is negotiated beyond these scales. The aim of the study is to identify the main structural factors, strategies and agencies which drive the...
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...
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.