THE MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON THE EXCHANGE OF GLOBAL MINIMUM TOP-UP TAX INFORMATION RETURN (GIR-MCAA) HAS BEEN APPROVED

The approval of the “Multilateral Competent Authority Agreement on the Exchange of Global Minimum Top-up Tax Information Return (GIR-MCAA)”, signed in Ankara on 20 April 2026 on behalf of the Republic of Türkiye, was approved by Presidential Decree No. 11396, published in the Official Gazette dated 6 June 2026 and numbered 33272.

With this development, Türkiye has joined the international framework for the exchange of information relating to the Global Minimum Top-up Tax Information Return submitted under the Global Minimum Top-up Tax regime.

In this context, where the Global Minimum Top-up Tax Information Return is filed in Türkiye or in another country that is a party to the GIR-MCAA, the constituent entities located in Türkiye are required to submit the Notification Form.

However, where the relevant information return is filed in a country that is not a party to the GIR-MCAA, the General Information Form Regarding the Multinational Enterprise Group, which is an attachment to the Notification Form, must also be completed.

Kind regards.