Date: 23.01.2019

Transfer Pricing Valuation

Distribution of covered incomes by transfer pricing, as explained in Institutional Tax Law Article 13, of the immovable properties to be added to the company capital, sold or rented to the company by the share holders constitute a part of the necessary studies to be conducted incongruence with the international audition standards so as to determine their values in accordance with the prevailing market prices and their precedents.

Valuation studies are conducted for following the due legal tax procedures and determining of the real market value of the immovable properties to be added to company capital, sold out, or when the company attempts to establish a partnership by giving an immovable property, or when the partners increase their capital by adding immovable property to their portfolio.