Özet:

As an effect of globalization proccess, removal of restraints for funds and therefore the fact that those funds are gaining international characteristics have enabled the availability of multinational companies. Nowadays, the economic values produced by those multinational companies have reached very large extents. Multinational companies provide positive contribution for the tax incomes of countries in which they fulfill their tax obligations as expected on time. However, in practice, multinational companies are tend to avoid those obligations as possible and therefore cause a corrosion in the tax base of those countries.Within this scope, one of the methods that used by multinational companies in an attempt to decrease their tax incidences is transfer pricing. The methods of transfer pricing which have been suggested by OECD are accepted as transfer pricing practices. This implies that, more recently, countries try to reenforce the inquisitions of transfer pricing practices. In this context, transfer pricing practices of Japan, India, People's Republic of China, Canada and United States of America, which are some of the countries that apply transfer pricing inquisitions efficiently are evaluated.

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