Transfer Pricing in Turkey 
Documentation & Disclosure
Taxpayers are obliged to prepare, keep and to present documents to prove their transactions with related parties satisfying the arm’s length principle and the details of their transfer price calculations.
All corporate income tax payers in Turkey have to fill a detailed “transfer pricing declaration” form and attach the form to the corporate income tax return, if only there is any transaction related with transfer pricing and/or thin capital and/or participated foreign company abroad.
Taxpayers must also issue an annual report to certify transactions with related parties and calculations of transfer prices are comply with the transfer pricing rules.
These documents and reports are asked by the tax administration or tax scrutiny authorities.
