ETL GLOBAL Member Centrum Turkey has recently published its 2025 Transfer Pricing Guide, providing a summary of Türkiye’s current transfer pricing legislation, documentation obligations, and audit procedures.
The guide sets out the core features of Türkiye’s transfer pricing rules, including accepted methodologies, documentation thresholds, and submission timelines. It explains the reporting obligations for local and multinational entities, covering key topics such as the master file, local file, and country-by-country reporting. It also describes the use of benchmarking, including the use of Pan-European comparables and the availability of local data. In addition, the guide outlines the procedures related to advance pricing agreements, including scope, duration, and filing conditions.
For companies with cross-border activities involving Türkiye, this guide provides a structured and informative overview of what is currently required to remain compliant.
