Post by account_disabled on Mar 16, 2024 9:43:00 GMT
The and Transaction Based Profit Methods KBY and IDNKMY can be applied reliably and equally Traditional Trading Methods will be preferred. Comparable Price Method The comparable price method refers to the determination of the arms length sales price to be applied by a taxpayer by comparing it with the market price to be applied by real or legal persons who purchase or sell comparable goods or services and who are not related in any way to each other.
This method is defined in subparagraph a of paragraph of Article of the Corporate Tax Law as follows The arms length sales price to be applied by a taxpayer is the same as the one to be applied by B TO B Database real or legal persons who purchase or sell comparable goods or services and who are not related in any way to each other. It means that it is determined by comparing it with the market price. It is explained as follows. In order for QFD to be applied the transaction made with related persons must be comparable to the transactions made by unrelated persons. For example In cases where the sales price in controlled transactions is the delivery price including transportation and insurance and in uncontrolled transactions the sales are made under similar conditions at the delivery price excluding transportation and insurance.
Differences in shipping and insurance have definite and detectable effects on price. Therefore in order to determine the selling price in the uncontrolled transaction the effect on price of this difference in delivery must be adjusted. If there are small measurable differences between the transactions to be compared it is possible to apply the method by correcting these differences. However if the differences are large or if it is not possible to measure the differences it is not possible to apply the method. As a result in case of comparable uncontrolled transactions QFD is preferred to other methods because it.
This method is defined in subparagraph a of paragraph of Article of the Corporate Tax Law as follows The arms length sales price to be applied by a taxpayer is the same as the one to be applied by B TO B Database real or legal persons who purchase or sell comparable goods or services and who are not related in any way to each other. It means that it is determined by comparing it with the market price. It is explained as follows. In order for QFD to be applied the transaction made with related persons must be comparable to the transactions made by unrelated persons. For example In cases where the sales price in controlled transactions is the delivery price including transportation and insurance and in uncontrolled transactions the sales are made under similar conditions at the delivery price excluding transportation and insurance.
Differences in shipping and insurance have definite and detectable effects on price. Therefore in order to determine the selling price in the uncontrolled transaction the effect on price of this difference in delivery must be adjusted. If there are small measurable differences between the transactions to be compared it is possible to apply the method by correcting these differences. However if the differences are large or if it is not possible to measure the differences it is not possible to apply the method. As a result in case of comparable uncontrolled transactions QFD is preferred to other methods because it.