Hidden Profit Distribution through Transfer Pricing, authored by Gözde Saruhan Berk, is a comprehensive study examining transfer pricing practices under the Corporate Tax Law and current legislative framework. The book analyzes key concepts such as the arm’s length principle, related parties, and treasury loss, while evaluating transfer pricing methods in light of OECD guidelines.
It also addresses the legal consequences of hidden profit distribution, VAT implications, judicial decisions, and documentation requirements, making it a valuable reference for both the theoretical and practical aspects of transfer pricing.