Türkiye
A. Progress in the implementation of the minimum standard
Türkiye has 89 tax agreements in force as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.
Türkiye signed the MLI in 2017 and listed its non-compliant agreements. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Türkiye has signed a bilateral complying instrument with respect to its agreement with Korea.
Türkiye is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
Note
← 1. For its agreements listed under the MLI, Türkiye is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).