Turkey has approved the ratification of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Presidential Decision No. 11396, establishing a framework for the automatic exchange of GloBE Information Returns and supporting reduced compliance obligations for Multinational Enterprise Groups through centralised filing.
Turkey’s Revenue Administration has announced the publication of Presidential Decision No. 11396 on 6 June 2026, approving the ratification of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA). The GIR MCAA is designed to enable the automatic exchange of GloBE Information between tax administrations and reduce compliance burdens for Multinational Enterprise (MNE) Groups by allowing centralised filing of the GloBE Information Return.
The document outlines that the agreement was formally approved by the Turkish Presidency on 5 June 2026, following its signature in Ankara on 20 April 2026 by Mehmet Arabacı on behalf of the Turkish Revenue Administration.
Purpose and scope
The agreement supports the implementation of the Global Anti-Base Erosion (GloBE) Rules developed under the OECD/G20 Inclusive Framework on BEPS. Its main objective is to ensure that large MNE Groups pay a minimum level of tax on income earned in each jurisdiction where they operate. It establishes a framework for the automatic exchange of GloBE Information Returns between participating tax authorities.
GloBE Information Return
The information exchanged under the agreement is contained in a standardised GloBE Information Return, which is divided into two sections:
- General Section: Provides summary-level information and details of the MNE Group’s corporate structure.
- Jurisdictional Sections: Includes detailed data on the application of the GloBE rules and Qualified Domestic Minimum Top-up Taxes (QDMTTs) in each jurisdiction where the group operates.
Exchange mechanism and timelines
Tax authorities will exchange the information automatically with jurisdictions with which they have active exchange relationships. In general, exchanges must take place no later than three months after the filing deadline in the sending jurisdiction, while for the first reporting fiscal year this period is extended to six months. The exchange is carried out using a common XML schema through the OECD Common Transmission System.
Safeguards and cooperation
All exchanged data is subject to strict confidentiality rules and safeguards under the Convention on Mutual Administrative Assistance in Tax Matters. If an authority identifies potential errors in a return, it may notify the relevant jurisdiction to obtain corrected information. Jurisdictions may also request consultations to address issues related to interpretation or implementation of the agreement.
Administration
The OECD Secretariat acts as the Co-ordinating Body Secretariat. Its responsibilities include maintaining and publishing a list of signatories and active exchange relationships, and notifying signatories of new agreements or breaches of confidentiality.
Declaration
Upon signing, Türkiye declared that it will apply the provisions of the agreement and the underlying Convention only with States with which it maintains diplomatic relations.
