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08 June 2026

Turkiye approves Multilateral Competent Authority Agreement on the Exchange of GloBE Information

  • Presidential Decision No. 11396, published in the Official Gazette dated 6 June 2026, approved the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), which was signed on behalf of Turkiye in Ankara on 20 April 2026. Accordingly, Turkiye will be considered a signatory to the GIR MCAA as from 20 April 2026.
  • The GIR MCAA facilitates international cooperation on tax compliance for multinational enterprises by providing a framework for the automatic exchange of information included in GloBE Information Returns between competent authorities.
  • Turkiye declared that it will implement the provisions of the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters and amending Protocol only with respect to State Parties with which Turkiye has diplomatic relations.
 

Executive summary

On 20 April 2026, Turkiye signed the Organisation for Economic Co-operation and Development (OECD) Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA). Presidential Decision No. 11396, published in the Official Gazette dated 6 June 2026, approved the GIR MCAA signed on behalf of Turkiye.

The GIR MCAA will come into effect between the competent authority of Turkiye and other competent authorities in accordance with the relevant provisions of the GIR MCAA.

Turkiye's declaration

Turkiye declared that it will implement the provisions of the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters and amending Protocol only with regard to State parties with which it has diplomatic relations.

Implications

Multinational enterprise groups within the scope of Pillar Two should monitor further developments regarding Turkiye's implementation of the GIR MCAA, including the establishment of active exchange relationships with other jurisdictions.

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Contact Information

For additional information concerning this Alert, please contact:

Kuzey Yeminli Mali Müsavirlik ve Bagimsiz Denetim A.S., Istanbul

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-1216

 

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