Related-party transactions in Turkey follow arm’s length principle with OECD BEPS Action 13 documentation.
Regulatory Framework
KVK 5520 art.13 and OECD Transfer Pricing Guidelines.
Investment Vehicle & Market Entry
TP function analysis, comparable benchmarks and APA negotiation.
Incentives & Tax Treatment
Bilateral and unilateral APA stability for documented transactions.
Licensing & Compliance
No licensing; documentation submission with corporate tax return.
IP & Data Protection
IP transfer pricing for royalties, licensing and cost contribution.
Dispute Resolution
Tax administrative objection, Council of State and bilateral APA.
How Alyar Helps
Alyar Hukuk Danışmanlık provides end-to-end legal support including regulatory diligence, structuring, licensing, dispute resolution and ongoing compliance for international clients.