KVK — transfer pricing

Alleged disguised distribution of profits.

← All topics · Assessments and direct tax claims

Catalogue snapshot: 2026-08-15. Descriptions below retain the original Turkish catalogue text; they are not a current-law answer. Read the linked legislation for the applicable conditions.

Definition

Örtülü kazanç dağıtımı iddiası.

Who is affected?

Beyan, inceleme raporu veya takdir komisyonu kararına dayalı re'sen, ikmalen veya idari tarhiyatlar (GVK, KVK, KDV, ÖTV ve diğerleri).

Legislation and articles

Statute articles

Could not be verified in the current source set.

Common issues

Örtülü kazanç dağıtımı iddiası.

Example scenarios and questions

What are my rights against a transfer-pricing or disguised-profit assessment? Could not be verified in the current source set.

Related penalties

Could not be verified in the current source set.

Private ruling (Özelge)

No verified private ruling (Özelge) record is directly linked to this topic.

Case law

No verified decision record is directly linked to this topic.

Calculators

Could not be verified in the current source set.

Petition / next step

Transfer fiyatı dilekçesi

Provenance

shared/vergi-uyusmazlik-konulari.ts#tarhiyat/kvk-transfer
shared/mevzuat-instruments.ts
shared/data/dilekce-taslaklari.ts

Related guides

Verified example questions in source: 1