GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

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