Turkey has 87 tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Rwanda*, complies with the minimum standard.

Turkey signed the MLI in 2017 and listed its non-compliant agreements. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Turkey indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Korea.

Turkey is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

← 1. For its agreements listed under the MLI, Turkey is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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