Transfer Pricing In The Balkans
Journal Title: Muhasebe ve Finansman Dergisi - Year 2017, Vol 19, Issue 0
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.
Authors and Affiliations
Batuhan Güvemli, Halil İbrahim Alpaslan, Mehmet Emre Şuşoğlu
Keywords
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- EP ID EP283454
- DOI 10.25095/mufad.402679
- Views 78
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