Role of MNEs in transfer pricing and evaluation of transfer pricing in Turkey
Başlık çevirisi mevcut değil.
- Tez No: 838626
- Danışmanlar: Belirtilmemiş.
- Tez Türü: Yüksek Lisans
- Konular: Uluslararası Ticaret, International Trade
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2014
- Dil: İngilizce
- Üniversite: The University of Reading
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 67
Özet
The most appropriate word that can define the process started in 1990s and that has affected all our life style is“globalisation”. This world became the first word that settled down in all languages in a short time period. With the globalisation, countries began to lose their power on the control of their national economic policies. Todays, Multinational Enterprises (MNEs) become the most important factor that affect the world trade and MNEs account for the big proportion of word goods and services trade. It can be clearly said that global economy is under control of the 500 largest companies in the world and these companies account for 80% of foreign direct investment and carry the 60% of world trade (United Nations Conference on Trade and Development, 2013), (Rugman & Collinson, 2012). The growth of MNEs brings together some complex tax issues for both Tax Authorities and MNEs as each country has different tax regulation. There are many definitions of Transfer Pricing, but simply, it can be described as the price used for transaction of goods and services between the affiliates of the enterprise (Rugman and Eden, 1985). In the liberal economy, there is only one price (the law of one price) for just homogeneous goods and services. From this perspective, the intra-firm (or sometimes called as intra group) sales' price has to match this one price principle. However, MNEs sometimes set up their own internal prices - which does not reflect market price- to reallocate resources and profits between countries and this is perceived by the Tax Authority as transfer pricing“manipulation”(avoiding payment of tax or tax evasion). Therefore, the Tax Authorities take some precautions so as to avoid tax evasion. On the other hand, transfer pricing is an important instrument of international strategy rather than procedure and it plays crucial role in overall operations of the company and it is obviously located in the implementation phase of strategy
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