Teoride transfer fiyatlandırmasının temel amacının verimlilik ve karlılığın artırılması olduğu açıklanmaktadır. Ancak saha araştırmaları transfer fiyatlandırmasının daha çok vergi yükünün düşürülmesi olduğunu göstermektedir. Bu durumda vergi mevzuatımızda yer aldığı gibi transfer fiyatlandırması yoluyla örtülü kazanç dağıtımı ortaya çıkabilecektir. Ticari hayatta mükelleflerin başkaları adına yaptıkları giderlerin asıl sahiplerine yansıtılması için yansıtma faturaları düzenlenmektedir. Söz konusu faturaların transfer fiyatlandırması yoluyla örtülü kazanç bakımından değerlendirilmesi makalemizin konusunu oluşturmaktadır.
In theory, the main objective of transfer pricing is to increase efficiency and profitability. However, field surveys suggest that transfer pricing is more tax burden reduction. In this case, the distribution of concealed gain through transfer pricing may ocur as well as our tax law. Reflection invoices are issued in order to reflect the actual expenses of the taxpayers in the commercial life on behalf of others. In particular, the evaluation of bills in terms of distribution of concealed gain through transfer pricing constitutes the subject of my article.
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