ARTICLE · 27 OCTOBER 2021

Turkey Codifies The Mutual Agreement Procedure Guidelines

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Even though Turkey has undertaken to implement the Mutual Agreement Procedure ("MAP") under more than 80 double tax treaties ("Double Tax Treaties") and the Turkish Revenue Administration had published ...

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Ayşe Uzun Nurili

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Even though Turkey has undertaken to implement the Mutual Agreement Procedure ("MAP") under more than 80 double tax treaties ("Double Tax Treaties") and the Turkish Revenue Administration had published a MAP guideline in October 2019, "Guideline on the Mutual Agreement Procedure for the Elimination of Double Taxation Agreements", there hadn't been any provision in the Tax Procedural Code that laid out the rules for implementing the Mutual Agreement Procedure, to this date.

Law on Amendments to the Tax Procedural Code and Other Codes No. 7338 ("Law No. 7338" or "Law") has been enacted and published in the Official Gazette today, on October 26, 2021. Among others, the Law introduces provisions regarding the implementation of the Mutual Agreement Procedure generally provided for in Article 25 of the Double Tax Treaties. Our explanations regarding these provisions are as follows.

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