The Process of Adaptation to Country by Contry Reporting (CbCR): An Evaluation on Turkey

BEPS Action Plan 13, “Transfer Pricing Documentation and Country-by-Country Reporting”, offers a solution to the transfer pricing problem through documentation and international information exchange. This document is based on a three-stage approach: master file, local file, and country-by-country re...

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Bibliographic Details
Main Author: Esra Uygun
Format: Article
Language:English
Published: Istanbul University Press 2024-11-01
Series:Maliye Çalışmaları Dergisi
Subjects:
Online Access:https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/7EB2429B266348B9AB17DC4B97EA4468
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