Prepared by Ersin Nazalı, this work is a comprehensive guide to the taxation of transactions between related parties under the arm’s length principle. The book provides a comparative analysis of OECD guidelines and Turkish transfer pricing regulations, explaining both traditional and profit-based methods through practical examples.
It also examines key issues such as advance pricing agreements, documentation requirements, intra-group financing, treasury losses, and arm’s length interest rates, supported by recent judicial decisions and private rulings.