The Turkish Revenue Administration (TR) has published an English-language Guideline on the Mutual Agreement Procedure for the Elimination of Double Taxation Agreements. The MAP Guidelines covers the general MAP framework, who can make a MAP request, in which cases MAP can be requested, etc. The TRA also published a related document listing the time limits for making MAP applications under Turkey's tax treaties and the time limits for the implementation of final MAP decisions.
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INTRODUCTION
All of the double taxation agreements Turkey has concluded, contain provisions related to the Mutual Agreement Procedure. MAP is generally stipulated under Article 251 of the agreements. Texts of the agreements concluded by Turkey which are still in force and the information about these agreements are available on our website: www.gib.gov.tr
Despite comprehensive and carefully designed provisions of the Double Taxation Agreements, erroneous procedures and misinterpretations may sometimes occur in the course of the application of such provisions by related tax authorities of the Contracting States. It could also be seen that sometimes the provisions of the Double Taxation Agreements are not taken into consideration at all.
A common way for taxpayers who face such undesired circumstances and cannot solve their problems with the related tax authority is to have recourse to national remedies such as litigation and reconciliation procedures. The "Mutual Agreement Procedure" in the Double Taxation Agreements offers to taxpayers a way of solution to present their case either to the competent authority of the Contracting State of which they are residents or as the case may be, to the competent authority of the Contracting State of which they are citizens, irrespective of the national remedies provided by the domestic laws of those States. In this sense, the aim of this guideline is to inform taxpayers on the "Mutual Agreement Procedure" Article included in all Double Taxation Agreements as well as on the application of this Article.