Bu makalede, transfer fiyatlandırması uyuşmazlıklarında yabancı emsal tartışmaları ele alınmakta, karşılaştırmalı vergi idaresi uygulamaları ve yargı içtihatları perspektifinden Türk hukukunda yabancı emsalin kapsam ve niteliğine ilişkin tespitler yapılmaktadır. Tespitler, özellikle veri tabanlarının kullanılmasına ilişkin olarak Anayasa ve kamu hukuku perspektifinden değerlendirmelerle tamamlanmaktadır.
In this article, the author mainly examines how to qualify the foreign compares not only in the tax audit, but also in its litigation processes. Furthermore, the legal nature of databases is explained on the grounds of evidence of law and constitutional law. The article also provides country by country examples for foreign compares applications from tax administration, taxpayer and jurisprudence perspectives. From there, it further criticised the Turkish tax jurisprudence that is not in line with international developments, and the aim of the regulations that have been enforced by the legislator as well. The results of the court decision favoured the taxpayer, but still, questions remain over the foreign compares. Hopefully, the reasoning underlined in the court ruling may not be breached the principle of clarity in a rule of law.