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Turkiye

CMS Expert Guide to Mastering OECD's Pillar Two in Turkiye

Key stages in the introduction of global minimum taxation

Table of contents
  1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
  2.  What is the implementation status of Pillar Two/GloBE rules?
  3.  Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
  4.  When will the Income Inclusion Rule (IIR) come into force?
  5.  When will the Undertaxed Payments Rule (UTPR) come into force? 
  6.  Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
  7. Further comments
Turkiye
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1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?

Yes.

2. What is the implementation status of Pillar Two/GloBE rules?

Not initiated yet.

3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?

No.

4. When will the Income Inclusion Rule (IIR) come into force?

Unclear.

5. When will the Undertaxed Payments Rule (UTPR) come into force? 

Unclear.

6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?

Unclear.

7. Further comments

11 July 2023: Turkey was among the 138 countries to approve the Outcome Statement of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS). However, no legislation regarding the implementation of Pillar Two has been enacted so far.