Legislations

• Corporate Income Law

The Turkish Transfer Pricing Rule is set by Article 13 of the Corporate Income Tax Code No: 5520 effective from 01 January 2007. The rule is based on OECD Transfer Pricing Guidelines approved by the OECD Council.

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• Council Ministers Resolutions

1) Council of Ministers Resolution on Profit Distribution in a Disguised Manner via Transfer Pricing
 Resolution No: 2007 / 12888
Date: 27 November 2007
Effective From: 01 January 2007

2) Council of Ministers Resolution Amending the Resolution of Profit Distribution in a Disguised Manner via Transfer Pricing
Resolution No: 2008 / 13490
Date: 31 March 2008
Effective From: 13 April 2008

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• Communiqué

1) Corporate Income Tax Communiqué No:1
Published in the Official Gazette No: 26482, Date: 03 April 2007

2) Profit Distribution in a Disguised Manner via Transfer Pricing No:1
Published in the Official Gazette No: 26704, Date: 18 November 2007

3) Profit Distribution in a Disguised Manner via Transfer Pricing No:2
Published in the Official Gazette No: 26855, Date: 22 April 2008

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• Circulars

Circular on the Profit Distribution in a Disguised Manner via Transfer Pricing No:1
Date: 24 April 2008

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• High Court Resolutions

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