Dispute resolution

Turkey Dispute Resolution Country Profile



last update 22 July 2015


Competent Authority

Mr. Adnan ERTÜRK
Commissioner / Revenue Administration / Ministry of Finance
Address: Gelir İdaresi Başkanlığı
İlkadım Cad. 06450 Dikmen/ANKARA
Tel: +90 312 415 30 16-17-18
Fax: +90 312 415 28 21-22
Organization Division of Double Taxation Avoidance Agreements under Revenue Administration
Scope of MAP & MAP APA - Relief of double taxation.
- Application and interpretation of DTAs.
Domestic guidelines & administrative arrangements MAP Guideline
Time for filing MAP: DTAs (generally 3 years) or domestic rules.
Form of request Written request is required.
Documentation requirement No specific rules under Turkish law. In practice the documents and information contained in Appendix 3 of MAP Guideline are required.
User fees None
Tax collection / penalty / interest Domestic laws apply.
Other dispute resolution mechanisms None
Government Website www.gib.gov.tr


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