Turkey has published Presidential Decision No. 4025 of 31 May 2021 in the Official Gazette, which provides that the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information under the Common Reporting Standard (CRS) entered into force on 3 February 2020 and applies retroactively from 1 January 2019.

Turkey has also published Presidential Decision No. 4026 of 31 May 2021 in the Official Gazette, which provides that the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports entered into force on 18 December 2020 and applies retroactively from 1 January 2019.