COVID-19 SALGINI SÜRECİNDE TRANSFER FİYATLANDIRMASI UYGULAMALARINA YÖNELİK YASAL DÜZENLEMELER ÜZERİNE BİR İNCELEME
Author :
Abstract
Covid-19 salgını sadece kişisel yaşamı etkilemekle kalmamış aynı zamanda kurumların ve işletmelerin işleyişinde de çok önemli değişikliklere yol açmıştır. Bu dönemde Covid-19 salgınının yayılma hızını yavaşlatmak adına uygulanan kısıtlamalar özellikle çok uluslu işletmelerin üretim, pazarlama, satış ve dağıtım gibi neredeyse tüm süreçlerini etkilemektedir. Özellikle tedarik zinciri ve likidite problemleri, işletmelerin mevcut transfer fiyatlandırması uygulamalarının etkilenmesine yol açmaktadır. Covid-19 salgını sürecinde hükümetler, işletmelerin transfer fiyatlandırması uygulamalarında yaşadıkları sorunları azaltmak için bazı düzenlemeler yapmışlardır. Çalışmada, Covid-19 salgını sürecinde bazı hükümetlerin işletmelerin yükümlülüklerini yerine getirmelerinde yaşadıkları aksaklıkların azaltılması amacıyla transfer fiyatlandırması uygulamalarına yönelik düzenlemeleri inceleme konusu edilmekte ve Türkiye’deki uygulamalara yönelik öneriler sunulması amaçlanmaktadır.
Keywords
Abstract
The Covid-19 pandemic has not only affected day to day life of people but also has led to very important changes in the functioning of institutions and businesses. In this period, restrictions applied to slow the spread of the coronavirus, affect almost all processes of multinational enterprises, such as production, marketing, sales and distribution. Especially, supply chain and liquidity problems cause transfer pricing practices to be affected. During the pandemic, some governments made some regulations in order to find solutions to the problems faced by businesses in transfer pricing practices. In this study, the regulations made by governments for transfer pricing practices during the Covid-19 pandemic in order to facilitate the process so that businesses do not experience disruption in fulfilling their obligations are examined. In this framework, the study aims to offer a suggestions in order to facilitate the transfer pricing process in Turkey.
Keywords
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