GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

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