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Turkey


  • 3-August-2021

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 3-August-2021

    English, PDF, 909kb

    Transfer Pricing Country Profile – Turkey

    Transfer Pricing Country Profile – Turkey

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  • 25-May-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Turkey (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
  • 3-December-2020

    English, PDF, 369kb

    Revenue Statistics: Key findings for Turkey

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Turkey decreased by 0.9 percentage points from 24.0% in 2018 to 23.1% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 15-October-2019

    English, PDF, 1,105kb

    Taxing Energy Use: Key findings for Turkey

    This country note explains how Turkey taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 14-February-2019

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Turkey (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
  • 12-April-2018

    English, PDF, 233kb

    Taxation Household Savings: Key findings for Turkey

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 30-November-2016

    English

    Consumption Tax Trends: Key findings for all countries

    These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Turkey

    This country note provides an environmental tax and carbon pricing profile for Turkey. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

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