Numara : 13
Tarih : 2.10.2020


NO: 2020/13

Subject: The Presidential Decree related to the approval of the “Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports” (CbC - MCAA) was announced in the Official Gazette on 1 October 2020

The “Multilateral Competent Authority Agreement on the Exchange of Country-By-Country Reports” (“CbC – MCAA” – “the Agreement”) which had been signed in Ankara on 30 December 2019 has been decided to be approved through the Presidential Decree No. 3038 which was announced in the Official Gazette on 1 October 2020.

Based on the declaration made by the Deputy Commissioner of the Turkish Revenue Administration within the Ministry of Treasury and Finance, on behalf of the Competent Authority of Turkey; the Competent Authority of Turkey shall be considered a signatory of the CbC – MCAA as from 30 December 2019. The CbC – MCAA will enter into force in respect to the Competent Authority of Turkey, in accordance with the provisions of Section 8 of the Agreement.

Upon completion of the necessary procedures on a mutual basis in accordance with Section 8 of the Agreement; Turkey will also be included in the list of the “Signatories of the CbC – MCAA” published in the OECD website.

Click here to access to the Presidential Decree and the CbC MCAA signed by Turkey (Turkish and English)


Yours sincerely,

Deloitte Turkey

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

These materials and the information contained herein are provided by Deloitte Turkey and are-intended to provide general information on a particular subject or subjects and are not on exhaustive treatment of such subject(s).

Accordingly, the information in these materials is not intended to constitute accounting, tax, investment, consulting, or other professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect your personal finances or business, you consult a qualified professional adviser.

These materials and the information contained therein are provided as is, and Deloitte Turkey makes no express or implied representations or warranties regarding these materials or the information contained therein. Without limiting the foregoing, Deloitte Turkey does not warrant that the materials or information contained therein will be error-free or will meet any particular criteria of performance or quality.

Deloitte Turkey expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security and accuracy.

Your use of these materials and information contained therein is at your own risk, and you assume full responsibility and risk off loss resulting from the use thereof. Deloitte Turkey will not be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statue, tort (including, without limitation, negligence), or otherwise, relating to the use of these materials or the information contained therein.

© 2020 Deloitte Global Services Limited