Özet:

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.

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