{"title":"土耳其 APA 计划","authors":"A. Tunç","doi":"10.59403/3xvmrzn","DOIUrl":null,"url":null,"abstract":"Since the introduction of APAs into legislation, the Turkish tax administration has expressed a welcoming attitude towards APAs in several communiques. Tax officials of the APA department at the tax administration have always stated that the tax administration would be responsive to current and future APA applications. Many companies operating in Turkey have therefore applied to the programme and have concluded APAs. This article details the legislation for the Turkish APA programme and also provides insights regarding current application in practice.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"56 10","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"APA Programme in Türkiye\",\"authors\":\"A. Tunç\",\"doi\":\"10.59403/3xvmrzn\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Since the introduction of APAs into legislation, the Turkish tax administration has expressed a welcoming attitude towards APAs in several communiques. Tax officials of the APA department at the tax administration have always stated that the tax administration would be responsive to current and future APA applications. Many companies operating in Turkey have therefore applied to the programme and have concluded APAs. This article details the legislation for the Turkish APA programme and also provides insights regarding current application in practice.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"56 10\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3xvmrzn\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3xvmrzn","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
自从将 APA 纳入立法以来，土耳其税务局在若干公报中对 APA 表示了欢迎的态度。税务局 APA 部门的税务官员一直表示，税务局将对当前和未来的 APA 申请作出回应。因此，许多在土耳其经营的公司都向该计划提出了申请，并签订了 APA。本文详细介绍了土耳其 APA 计划的立法情况，并就当前的实际应用提供了见解。
Since the introduction of APAs into legislation, the Turkish tax administration has expressed a welcoming attitude towards APAs in several communiques. Tax officials of the APA department at the tax administration have always stated that the tax administration would be responsive to current and future APA applications. Many companies operating in Turkey have therefore applied to the programme and have concluded APAs. This article details the legislation for the Turkish APA programme and also provides insights regarding current application in practice.
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