{"id":21838,"date":"2022-11-24T11:25:49","date_gmt":"2022-11-24T08:25:49","guid":{"rendered":"https:\/\/kutluyayinevi.com\/magaza\/?post_type=product&#038;p=21838"},"modified":"2026-02-23T10:31:27","modified_gmt":"2026-02-23T07:31:27","slug":"transfer-fiyatlandirmasi-dr-cemil-tartan","status":"publish","type":"product","link":"https:\/\/kutluyayinevi.com\/magaza\/urun\/transfer-fiyatlandirmasi-dr-cemil-tartan\/","title":{"rendered":"Transfer Fiyatland\u0131rmas\u0131 &#8211; Dr. Cemil Tartan"},"content":{"rendered":"<p>Transfer fiyatlamas\u0131ndaki ana ilke emsallere uygunluk standard\u0131n\u0131n kullan\u0131lmas\u0131d\u0131r. Emsallere uygunluk standard\u0131, ili\u015fkili i\u015fletmeler aras\u0131ndaki mal ve hizmet al\u0131m\u0131nda tespit edilen transfer fiyat\u0131n\u0131n serbest piyasa ko\u015fullar\u0131nda olu\u015fan arz-talep dengesi olu\u015fan fiyatlarla uyumlu olmas\u0131n\u0131 ifade etmektedir. Mevzuatta emsallere uygun fiyata ula\u015fmak i\u00e7in 5 y\u00f6ntem belirlenmi\u015ftir. Bu y\u00f6ntemler k\u0131saca kar\u015f\u0131la\u015ft\u0131r\u0131labilir fiyat, maliyet art\u0131, yeniden sat\u0131\u015f fiyat\u0131, i\u015fleme dayal\u0131 net kar marj\u0131 ve kar b\u00f6l\u00fc\u015f\u00fcm y\u00f6ntemidir. Bu kitapta transfer fiyatlamas\u0131 y\u00f6ntemleri ve i\u015fletmelerde olan uygulamas\u0131 b\u00fct\u00fcn detaylar\u0131yla ele al\u0131nm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transfer fiyatlamas\u0131ndaki ana ilke emsallere uygunluk standard\u0131n\u0131n kullan\u0131lmas\u0131d\u0131r. Emsallere uygunluk standard\u0131, ili\u015fkili i\u015fletmeler aras\u0131ndaki mal ve hizmet al\u0131m\u0131nda tespit edilen transfer fiyat\u0131n\u0131n serbest piyasa ko\u015fullar\u0131nda olu\u015fan arz-talep dengesi olu\u015fan fiyatlarla uyumlu olmas\u0131n\u0131 ifade etmektedir. Mevzuatta emsallere uygun fiyata ula\u015fmak i\u00e7in 5 y\u00f6ntem belirlenmi\u015ftir. Bu y\u00f6ntemler k\u0131saca kar\u015f\u0131la\u015ft\u0131r\u0131labilir fiyat, maliyet art\u0131, yeniden sat\u0131\u015f fiyat\u0131, i\u015fleme dayal\u0131 [&hellip;]<\/p>\n","protected":false},"featured_media":21839,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[111],"product_tag":[],"class_list":{"0":"post-21838","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ekonomi","8":"first","9":"instock","10":"sale","11":"shipping-taxable","12":"purchasable","13":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product\/21838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/comments?post=21838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/media\/21839"}],"wp:attachment":[{"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/media?parent=21838"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product_brand?post=21838"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product_cat?post=21838"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/kutluyayinevi.com\/magaza\/wp-json\/wp\/v2\/product_tag?post=21838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}