İ. Enes DERELİ Trainee Lawyer Ömer Faruk ERİM Tax Consultant ABSTRACT Although transfer pricing rules ultimately take their final form in accordance with the arm’s length principle, taxpayers may encounter certain obstacles. The aforementioned rules constitute merely one element of transfer pricing, and as a result of certain domestic or foreign regulations, pricing may have… Continue reading Transfer pricing and the concept of “blocked income”
Transfer pricing and the concept of “blocked income”