Türkiye: Increased transfer pricing audits
The Turkish Revenue Administration has increased audits to strengthen tax compliance and address tax avoidance.
The Turkish Revenue Administration (TRA) has increased transfer pricing audits as part of efforts to enhance tax compliance and combat tax avoidance. Transfer pricing regulations introduced under Article 13 of the Corporate Income Tax Law have led to increased scrutiny of multinational enterprises (MNEs) with material intercompany transactions.
BEPS Action 13 requirements formalized in Türkiye provide the TRA with data to identify potential transfer pricing risks. The audits primarily target intra-group services and intangibles, such as management fees, royalties, and cost allocations.
Read a KPMG report prepared by the member firm in Türkiye.
For more information, contact a KPMG tax professional in Türkiye:
Başak Diclehan | bdiclehan@kpmg.com