According to an update from the South African Revenue Service, the Protocol to the 2005 income tax treaty between South Africa and Turkey entered into force on 15 July 2017. The Protocol, signed 25 December 2013, replaces Article 24 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol is the first to amend the treaty and generally applies from the date of its entry into force.