Türkiye
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2019
Consolidated group revenue threshold: EUR 750 million
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Türkiye confirms that its rules have not changed and continue to be applied effectively.
The exchange of information framework
It is recommended that Türkiye take steps to have the necessary processes and written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework. This recommendation remains in place since the 2018/2019 peer report.
Türkiye made some exchanges of CbC reports after the deadline. This was due to technical challenges arising as part of the first year of exchange. These issues have been resolved, and so no recommendation is required.