International developments are taken into account, including the principles in the OECD Transfer Pricing Guidelines while preparing some regulations about transfer pricing.
Transfer pricing, which has been the subject of taxation up to now, is actually very closely related to the fields of Managerial Accounting, Cost Accounting, Law and Internal Control.
Based on the assumption that one-third of the world trade takes place among in-group companies, ie one-third of the commercial transactions in the world are covered by the issue of transfer pricing, where the transfer price is not determined correctly, not only the missing tax is paid on one of each of the three transactions; The operation process is based on faulty data.
Therefore, it is very important for the taxpayers who are obliged to comply with the transfer pricing rules and those who are responsible for implementing this rule to be aware of this and when considering the transactions between the related persons, consider the relation of the issue with other fields.