GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

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