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Decree on transfer pricing published

|Approved Changes|Turkey
Turkey

On 6 December 2007, the decree of the Council of Ministers on transfer pricing has been adopted (Official Gazette of 6 December 2007, No. 26722). The decree, which applies to both resident and non-resident individuals and corporations, clarifies the arm's length principle, transfer pricing methods, advance pricing agreements and transfer pricing documentation. The decree shall be re…

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