The Resource The evaluation of royalty payments in transfer pricing : an approach from a Turkish perspective

The evaluation of royalty payments in transfer pricing : an approach from a Turkish perspective

Label
The evaluation of royalty payments in transfer pricing : an approach from a Turkish perspective
Title
The evaluation of royalty payments in transfer pricing : an approach from a Turkish perspective
Creator
Subject
Language
eng
Summary
This article considers royalty payments in Turkey from a tax and transfer pricing perspective. The focus is on both domestic and international implementations. The article evaluates the taxation regime of royalties in Turkey, and royalty payments are discussed by taking into consideration certain double taxation agreements executed among Turkey and its treaty partners. It is also pointed out in the article how royalty payments to non-resident taxpayers are considered within the context of intangible rights in Turkish tax legislation and double taxation agreements. A considerable part of the article is reserved to explain details of current transfer pricing rules applicable for royalties paid in or out of Turkey, and it analyses the application of transfer pricing legislation for royalty payments by practical examples
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
Biçer, R
Geographic coverage
  • Europe
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • royalties
  • tax treaty
Label
The evaluation of royalty payments in transfer pricing : an approach from a Turkish perspective
Instantiates
Publication
Label
The evaluation of royalty payments in transfer pricing : an approach from a Turkish perspective
Publication

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