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
Türkiye’s 2018/2019 peer review contained a recommendation that Türkiye take steps to implement processes or 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. Further information has been received showing that these processes are in place and this recommendation is now removed.