GİB Vergi Terimleri Sözlüğü: İngilizce Terimler

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