On 17 October 2019, the Turkish Revenue Administration has released guideline on the mutual agreement procedure (MAP) under double taxation agreement on their website as well as a table of guidance indicating the time limits for each country concerning the application to competent authorities for benefiting from the MAP. The guideline gives details regarding the following key areas:
- general framework on MAP;
- eligible taxpayers for requesting MAP;
- regarding competent authorities;
- cases where taxpayer can request for MAP;
- MAP filing procedure;
- time limit for requesting MAP;
- responsibilities of competent authorities;
- process after requesting MAP; and
- Advance Pricing Agreements (APA).
The guideline is also available in Turkish language at the Turkish Revenue Administration website.
