Along with globalization, the number of multinational companies which want to drive benefit from the advantages all over the world has increased significantly instead of companies which operates in a single country. One of the most important tools used by these companies to take advantages of tax differences in diferent countries is the application of transfer pricing between their subsidiaries. Multinatioanal companies use electronic commerce which consist of developments in the information and communication technologies in the process of new economy as a fundemental shopping method. In the other hand, multinational companies also use electronic commerce in order to facilitate the trasnfer pricing. This study aims to describe relationship between electronic commerce and transfer pricing. In this study, first the concepts of transfer pricing and electronic commerce is evaluated generally and then the impact of electronic commerce on transfer pricing is tackled. As a result, it has been conducted that the developments of electronic commerce make the transfer pricing easier and this situation make the work of tax authories much harder.
together with globalization of number of multinational companies which want to drive benefit from the advantages all over the world has increased appetite instead of companies which reveals a single country one of the most important tools used by these companies to take advantage of tax returns in diferent countries is the application of transfer pricing between their thanks to multinatioanal companies use electronic commerce which is based in the information and communications technologies in the process of new economy as a fundemental shopping method ın the other hand multinational companies also use electronic order to access the remote control of the new economy as a fundemental shopping method was made in this offer from the new economy to access to the solution to access to access to access to access to access to access to sales solution to offer from this solution to access to access to sales solution to offer from this offer from the customer support of access to access to access to access to access to access to access to sales solution to access to access to sales solution to sales solution to access to access to access to access to access to sales solution from the customer support from the customer support from the customer support of this offer from this offer to access to access to access to access to access to access to access to access to access to access to access to the
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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