Turkey: Update on status of country-by-country reporting exchange agreement

Turkey: Update on status of CbC reporting agreement

A declaration regarding the multilateral competent authority agreement on the exchange of country-by-country reports (CbC MCAA) on 1 October 2020 was published in the official gazette.


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With implementation of the CbC MCAA, Turkey will exchange country-by-country (CbC) reports with competent authorities of the contracting countries.

Once the required activation procedures regarding the CbC MCAA are completed, Turkish resident entities that are part of foreign headquarter multinational enterprises (MNEs) will not be required to submit CbC reports to the tax administration of Turkey. However, if the required procedures for implementing the CbC MCAA are not completed by the end of December 2020, these MNEs would need to file CbC reports with the Turkish tax administration.

In Turkey, the date for filing a CbC reporting notification is 30 October 2020. Taxpayers that submit a CbC reporting notification form must first obtain a user code and password from the appropriate tax office.

Read an October 2020 report [PDF 139 KB] prepared by the KPMG member firm in Turkey

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