These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 909kb
Transfer Pricing Country Profile – Turkey
English, PDF, 369kb
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Turkey decreased by 0.9 percentage points from 24.0% in 2018 to 23.1% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
English, PDF, 1,105kb
This country note explains how Turkey taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
English, PDF, 233kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Turkey. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.