Turkey
A. Progress in the implementation of the minimum standard
Turkey has 86 tax agreements in force, as reported in its response to the Peer Review questionnaire.
Turkey signed the MLI in 2017, listing its non-compliant agreements.
Turkey is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
Turkey’s listed agreements under the MLI will start to be compliant after Turkey’s ratification of the MLI. Turkey is encouraged to ratify the MLI as soon as possible.
Note
← 1. For its agreements listed under the MLI, Turkey is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).