Transfer Pricing In The Balkans
| dc.contributor.author | Şuşoğlu, Mehmet Emre | |
| dc.contributor.author | Güvemli, Batuhan | |
| dc.contributor.author | Alpaslan, Halil İbrahim | |
| dc.date.accessioned | 2024-06-12T10:13:32Z | |
| dc.date.available | 2024-06-12T10:13:32Z | |
| dc.date.issued | 2017 | |
| dc.department | Trakya Üniversitesi | en_US |
| dc.description.abstract | This study aims to show the recent developments and differences in the transfer pricing applications of several Balkan states. Transfer pricing applications in Bulgaria, Greece, Romania, Albania, Macedonia, Serbia and Turkey are examined respectively according to OECD Transfer Pricing Guidelines. OECD is considered as the highest authority in transfer pricing practices but findings indicate that some Balkan states’ transfer pricing legislations do not integrate with OECD’s transfer pricing policies. Therefore, EU’s Code of Conduct for TP Documentation for Associated Enterprises and local legislations of the mentioned Balkan states are additionally analyzed in the research. | en_US |
| dc.identifier.endpage | 164 | en_US |
| dc.identifier.issn | 2146-3042 | |
| dc.identifier.issue | TEMMUZ ÖZEL SAYI (ISAF) | en_US |
| dc.identifier.startpage | 152 | en_US |
| dc.identifier.trdizinid | 291362 | en_US] |
| dc.identifier.uri | https://search.trdizin.gov.tr/yayin/detay/291362 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.14551/14073 | |
| dc.identifier.volume | 0 | en_US |
| dc.indekslendigikaynak | TR-Dizin | en_US |
| dc.language.iso | en | en_US |
| dc.relation.ispartof | Muhasebe ve Finansman Dergisi | en_US |
| dc.relation.publicationcategory | Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.title | Transfer Pricing In The Balkans | en_US |
| dc.type | Article | en_US |
