Double taxation has harmful effects on international trade and capital movements so that states conclude bilateral conventions superior to national tax rules for the avoidance and prevention double taxation in respect of the most relevant taxes. There is no doubt that the link between the national transfer pricing rules and bilateral agreements must be considered. GRANIT pays specific attention to the effects of bilateral treaties on the Turkish transfer pricing regulation.
More information about Transfer Pricing can be found on the Transfer Pricing information site which can be found at;
www.transferpricingturkey.com
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