Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Türkiye

Recent developments relating to MAP in Türkiye prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Bilateral negotiations have been completed with Azerbaijan to revise the agreement which contains Article 25(1-3) of the OECD Model Tax Convention as per its version of 2017.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

25 May 2021 - https://doi.org/10.1787/6dd47527-en

Tax treaty network of Türkiye

• 100 treaties, applicable to 101 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Türkiye's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
67	1	32

Source: OECD

Türkiye's MAP programme

Organisation of competent authority function

• 31 persons:

  • six heads of unit

  • nine persons working on MAP cases (all of which work on other tasks as well):

    • three persons work on attribution/allocation cases and six persons work on other cases.

• contact persons for MAP requests:

  • Mr. Bekir BAYRAKDAR Commissioner/Turkish Revenue Administration/Ministry of Treasury and Finance Full Address: Devlet Mahallesi, Merasim Caddesi No: 9/1 06450 Çankaya-Ankara/TÜRKİYE Tel: [phone]; Fax:[phone]

  • Mr. Mehmet ARABACI Deputy Commissioner/Turkish Revenue Administration/Ministry of Treasury and Finance Full Address: Devlet Mahallesi, Merasim Caddesi No:9/1 06450 Çankaya-Ankara/TÜRKİYE Tel: [phone]; Fax:[phone]

  • Mr. Ahmet YILDIRIM Head of Department/European Union and International Relations Department/Turkish Revenue Administration /Ministry of Treasury and Finance Full Address: Devlet Mahallesi, Merasim Caddesi No:9/1 06450 Çankaya-Ankara/TÜRKİYE Tel: [phone]; Fax: [phone]; e-mail: [e-mail]

  • Mr. Mustafa Cemil KARA Head of Group/European Union and International Relations Department/Turkish Revenue Administration /Ministry of Treasury and Finance Full Address: Devlet Mahallesi, Merasim Caddesi No:9/1 06450 Çankaya-Ankara/TÜRKİYE Tel: [phone]; Fax: [phone]; e-mail: [e-mail]

  • Mrs. Gülru İSKENDER KAYA Head of Group/European Union and International Relations Department/Turkish Revenue Administration/Ministry of Treasury and Finance Full Address: Devlet Mahallesi, Merasim Caddesi No:9/1 06450 Çankaya-Ankara/TÜRKİYE Tel: [phone]; Fax: [phone]; e-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guideline on the mutual agreement procedure for the elimination of double taxation agreements, October 2019	https://www.gib.gov.tr/sites/default/files/fileadmin/CifteVergilendirme/MAP_Guidelines2019.pdf (Section 10 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	24 March 2023	https://www.oecd.org/tax/dispute/turkiye-dispute-resolution-profile.pdf

Overview of Türkiye's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-turkiye.pdf for details with respect to Türkiye's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Türkiye's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Türkiye’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	10	2	2	10
Other cases	15	6	5	16
Total	25	8	7	26

Source: OECD

Table 4. Türkiye’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	2	17.51	2	17.51
Other cases	2	80.83	3	17.98	5	43.12
All cases	2	80.83	5	17.79	7	35.80

Source: OECD