Özet:

The effects of globalization in all areas can be seen today as well as in foreign trade. Multinational companies MNCs in the globalized world can operate anywhere in the world as a single market. Mainly MNCs, companies may have business relationship in different ways. The work to convert the bond to benefit between affiliated companies is quite natural. For example; these companies, by transfer pricing, can export capital to other countries that have tax advantages, may shift investments to other countries that have cheaper labor and intermediate inputs, they can gather their profit in tax heavens, and lastly they may show lower price of goods in countries where custom taxes are high. Issues which are important in terms of customs legislation is that lower or higher price of the goods is shown in order to avoid tax. As this issue negatively affects tax revenues of the importer and leads to unfair competition in the relevant sector. Moving from this point, this article will define the relationship between buyer and seller, the size of the relationship, the conditions, the impact on tax revenues and the economy, liabilities of the declarant, and sanctions in terms of customs declaration

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