GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

Cost Plus Method Functional Analysis Ultimate Parent Entity Constituent Entity median Transfer Price Associated Enterprise Form Regarding Transfer Pricing External Comparables Multinational Enterprise Group Arm’s Lenght Range Profit Split Method Profit Level Indicator Consolidated Group Revenue Multilateral Advance Pricing Arrangement Tested Party Transfer Pricing Method Country by Country Report Trusted Service Manager Surrogate Parent Entity Internal Comparables Controlled Transaction Uncontrolled Transaction Intra-Group Service Roll-back Resale Price Method Transactional Net Margin Method Advance Pricing Arrangement Unilateral Advance Pricing Arrangement Master File Interquartile Range Notification Regarding Country-by-Country Reporting Comparability Analysis Reporting Entity Comparable Data Country File Comparable Uncontrolled Transaction Comparable Uncontrolled Price Method