GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

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