Transfer Pricing Dimension of Business Frauds and Disguised Profit Transfer: A Case Study

Yakup Ülker; Öznur Arslan

Makale detayları

Transfer Pricing Dimension of Business Frauds and Disguised Profit Transfer: A Case Study

Yazarlar:

Yakup Ülker | Öznur Arslan

Yayıncı:

Kyrgyz-Turkish Manas University

Ana Başlıklar:

Denetim ve Mali Sorumluluk

Dergi:

MANAS Sosyal Araştırmalar Dergisi Vol.14 Issue 2, pp.779-792

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001339132

pISSN:

1694-7215

Anahtar kelimeler:

Özet:

 Transfer pricing refers to the practice of adopting prices that do not conform to the arms length price level in commercial relationships with other parties. This can occur between companies and other individuals or institutions with whom they have a relationship. Companies may apply prices and transfer resources to related parties that they would not normally apply under normal circumstances. However, even with this practice in place, some companies may transfer a portion of their earnings to related entities in a disguised manner, This situation may harm shareholders or stakeholders who are not related to the company to which the earnings are transferred but are related to the parent company. This text explains how accounting fraud can occur through transfer pricing. This study explains the conceptual framework for disguised profit distribution through business accounting fraud and transfer pricing. A real-life case analysis is then presented to demonstrate how a significant portion of a companys income and profits can be transferred to another company that is related to the controlling shareholder in terms of management, control, and capital related person and performs marketing and sales transaction. The article reveals how businesses use transfer pricing to transfer profits globally and erode the tax base, in relation to the Turkish Commercial Code TCC that came into force in July 2013.

 Transfer pricing refers to the practice of adopting prices that do not conform to the arms length price level in commercial relationships with other parties. This can occur between companies and other individuals or institutions with whom they have a relationship. Companies may apply prices and transfer resources to related parties that they would not normally apply under normal circumstances. However, even with this practice in place, some companies may transfer a portion of their earnings to related entities in a disguised manner, This situation may harm shareholders or stakeholders who are not related to the company to which the earnings are transferred but are related to the parent company. This text explains how accounting fraud can occur through transfer pricing. This study explains the conceptual framework for disguised profit distribution through business accounting fraud and transfer pricing. A real-life case analysis is then presented to demonstrate how a significant portion of a companys income and profits can be transferred to another company that is related to the controlling shareholder in terms of management, control, and capital related person and performs marketing and sales transaction. The article reveals how businesses use transfer pricing to transfer profits globally and erode the tax base, in relation to the Turkish Commercial Code TCC that came into force in July 2013.

 Transfer pricing refers to the practice of adopting prices that do not conform to the arms length price level in commercial relationships with other parties. This can occur between companies and other individuals or institutions with whom they have a relationship. Companies may apply prices and transfer resources to related parties that they would not normally apply under normal circumstances. However, even with this practice in place, some companies may transfer a portion of their earnings to related entities in a disguised manner, This situation may harm shareholders or stakeholders who are not related to the company to which the earnings are transferred but are related to the parent company. This text explains how accounting fraud can occur through transfer pricing. This study explains the conceptual framework for disguised profit distribution through business accounting fraud and transfer pricing. A real-life case analysis is then presented to demonstrate how a significant portion of a companys income and profits can be transferred to another company that is related to the controlling shareholder in terms of management, control, and capital related person and performs marketing and sales transaction. The article reveals how businesses use transfer pricing to transfer profits globally and erode the tax base, in relation to the Turkish Commercial Code TCC that came into force in July 2013.

 Transfer fiyatlandırması uygulaması, işletmelerin ilişki içerisinde bulundukları diğer kişi ve kurumlar ile ticari ilişkilerinde, olması gerekli olan fiyat seviyesinden emsallere uygun olmayan farklı fiyat uygulamalarını benimsemelerini ifade etmektedir. İşletmeler, normal şartlar altında uygulamayacakları fiyatları ilişkili kişilere uygular ve kaynak devrinde bulunurlar. Bu uygulama yapılırken işletme şirket kazancının bir kısmının da bağlantılı bulunan diğer işletmelere örtülü bir şekilde aktarılması durumu ortaya çıkmaktadır. Kazanç aktarımının yapıldığı işletme ile ilişkisi olmayan ve ana şirket ile bağlantılı bulunan diğer ortak veya paydaşlar bu durumdan zarar görebilmektedir. Bu durum ise muhasebe hilesinin transfer fiyatlandırma yoluyla nasıl gerçekleştiğini açıklamaktadır. Bu çalışmada öncelikle işletme muhasebe hilesi ve transfer fiyatlandırması ile örtülü kazanç dağıtımına yönelik kavramsal çerçeve anlatılmış daha sonra gerçek hayattan alınmış, Vaka analiziyle; yönetim ve denetim açısından hakim konumda olunan bir işletmenin gelir ve kazançlarının önemli bir kısmının hakim ortak açısından yönetim, denetim ve sermaye bakımından bağlantılı ilişkili kişi olunan, pazarlama ve satış işlemini gerçekleştiren başka bir işletmeye nasıl aktarıldığı rakamlar ile açıklanmıştır. Böylece transfer fiyatlamanın barındırdığı potansiyelin, işletme tarafından, nasıl, küresel kâr aktarımı ve vergi tabanını erozyona uğratacak şekilde kullanıldığı Temmuz 2013te yürürlüğü giren Türk Ticaret Kanunu TTK ile ilişkilendirilerek ortaya konulmuştur.

Makale detayları

Transfer Pricing Dimension of Business Frauds and Disguised Profit Transfer: A Case Study

Yazarlar:

Yakup Ülker | Öznur Arslan

Yayıncı:

Kyrgyz-Turkish Manas University

Ana Başlıklar:

Denetim ve Mali Sorumluluk

Dergi:

MANAS Sosyal Araştırmalar Dergisi Vol.14 Issue 2, pp.779-792

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001339132

pISSN:

1694-7215

Business Fraud

Disguised Profit

Cheating

Transfer pricing

Turkish Commercial Lawİşletme Hilesi

Örtülü Kazanç

Hile

Transfer Fiyatlandırma

Türk Ticaret Kanunu

Sayı

Makale detayları

Yazarlar: Yakup Ülker | Öznur Arslan

Yayıncı: Kyrgyz-Turkish Manas University

Ana Başlıklar: Denetim ve Mali Sorumluluk

Dergi: MANAS Sosyal Araştırmalar Dergisi Vol.14 Issue 2, pp.779-792

Belge Tipi: Makale

Yayın Tarihi: 4/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001339132

pISSN: 1694-7215

Sayı

Yazarlar:

Yakup Ülker | Öznur Arslan

Yayıncı:

Kyrgyz-Turkish Manas University

Ana Başlıklar:

Denetim ve Mali Sorumluluk

Dergi:

MANAS Sosyal Araştırmalar Dergisi Vol.14 Issue 2, pp.779-792

Belge Tipi:

Makale

Yayın Tarihi:

4/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001339132

pISSN:

1694-7215