Akademik Veri Yönetim Sistemi
Geçmişe ve Geleceğe Bakışta Ekonomik ve Ticari Konular, Marcel Meciar,Kerem Gökten,Ahmet Arif Eren, Editör, IJOPEC Publication , London, ss.381-394, 2019
As of today, many countries are making arrangements to attract foreign investments in order to achieve successive
economic policies. Due to such regulations, both national and international competition has increased. The ability
to invest in different countries has led to an increase in the number of multinational enterprises as well as the
growth of these enterprises. It is stated that multinational enterprises have approximately 60% of the world’s trade
volume and about 50% of the trade volume is realized with related parties or institutions. In these circumstances
in which excessive competition occurs; It has been determined that multinational enterprises gain an advantage
by incurring less tax by transfer pricing in order to maintain their competitive power and to succeed in cost
management for gaining higher profits (Kaymaz et al., 2008: 42). Upon considering the position of multinational
enterprises in global markets; research studies, analyses and regulations pertaining to the issue have been conducted
in many countries. Because the distribution of disguised revenue through transfer pricing in order to increase the
profitability of multinational enterprises also threatens the national tax systems of countries.