A Draft Law on Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion and Profit Shifting (the MLI) was submitted to the Turkish Parliament Plan and Budget Committee (the Committee) on 2 June 2020, thereby officially starting the ratification process of the MLI.
Based on the draft law submitted to the Committee, Turkey has changed its first declaration and reservation status submitted to the Organisation for Economic Co-operation and Development (OECD) regarding …