Turkey has approved the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), establishing a framework for the automatic exchange of tax information to support the implementation of the OECD/G20 global minimum tax rules.
Turkey has approved the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), reinforcing its participation in the international framework supporting the global minimum tax.
The approval was formalised through Decision No. 11396, published in the Turkish Official Gazette on 6 June 2026. The agreement was signed by Turkey on 20 April 2026 and approved by President Recep Tayyip ErdoÄŸan.
The GIR MCAA establishes a framework for the automatic exchange of GloBE Information Returns between participating jurisdictions. The arrangement is intended to support the implementation of Global Minimum Tax rules by allowing tax authorities to share information relating to large multinational enterprise groups operating across multiple jurisdictions.
The agreement sets out common procedures for the transmission of information and includes provisions governing the use and protection of exchanged data. It also provides definitions, reporting requirements and confidentiality safeguards designed to protect financial information exchanged between competent authorities.
By approving the agreement, Turkey joins other participating jurisdictions in applying the OECD/G20 framework for the exchange of GloBE information. The measure is aimed at enhancing tax transparency, supporting the administration of global minimum tax rules and helping to address tax base erosion through greater international cooperation.
