GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

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