The Revised Mutual Agreement Procedure and Recent Developments in Turkey

Turkey has enacted new Mutual Agreement Procedure (MAP) regulations (Law 7338 of 14 October 2021) in an effort to facilitate the resolution of international tax disputes, improve legal certainty and conform to the minimum standard of Action 14 of the OECD/G20 BEPS Project. Turkey has been a keen supporter and partner of the increasing international efforts in recent years to develop an effective, fast and result-oriented MAP in order to prevent conflicts arising from tax treaties. This article sets out the general principles and the new features of the Law, as well as an assessment of their alignment with international standards.