Bilindiği üzere, Türkiye Cumhuriyeti tarafından 30 Aralık 2019 tarihinde imzalanmış olan “Ülke Bazlı Raporların Değişimine İlişkin Çok Taraflı Yetkili Makam Anlaşması (The Multilateral Competent Authority Agreement On The Exchange Of Country-By-Country Reports / CbC MCAA)”, 1 Ekim 2020 tarih ve 31261 Sayılı Resmi Gazete (1. Mükerrer)’de yayımlanan 3038 Sayılı Cumhurbaşkanı kararı ile onaylanmıştı.
Ülke Bazlı Raporların Bilgi Değişimine İlişkin Çok Taraflı Yetkili Makam Anlaşması’nın yürürlüğe girmesi Anlaşmanın 8. Maddesinde yer alan hükümlere bağlı olarak, Türk Yetkili Makamının Eşgüdüm Organı (“OECD”) Sekreteryası’na Anlaşmayı uygulamayı planladığı yetkili makamların ülkelerine ilişkin listeyi veya Anlaşmayı imzalayan diğer tüm yetkili makamlarla Anlaşmayı uygulama niyetinde olduğuna ilişkin beyanını içeren bir bildirim ile yapılacaktı. Bu kapsamda, Türkiye’nin Ülke Bazlı Raporlamaya ilişkin bilgi değişiminin aktive edildiği yetkili makam ülkelerinin listesi OECD web sitesinde yayımlanmıştır. 23 Aralık 2020 tarihi itibariyle, OECD tarafından yayınlanan bilgi değişimini aktive etmiş yetkili makamlar listesine göre, Türkiye’nin bilgi paylaşımında bulunacağı 37 ülke bulunurken, Türkiye ile bilgi paylaşacak 47 yetkili makam ülkesi bulunmaktadır. Anlaşmayı imzalamış olan 88 yetkili makam bulunduğu göz önüne alınarak, Türkiye’nin bilgi paylaşımında bulunacağı yetkili makam ülke sayılarının ilerleyen tarihlerde artması beklenmektedir.
23 Aralık 2020 tarihi itibariyle, Ülke Bazlı Raporlamaya ilişkin otomatik bilgi değişimi kapsamında Türk Mali İdaresine bilgi sağlayacak ülkelerin listesi aşağıdaki gibi olup, Nihai Ana İşletmesi veya Vekil İşletmesi listede yer alan ülkelerde mukim olan yabancı çok uluslu işletmeler gruplarının bu ülkelerde Ülke Bazlı Rapor beyan etmesi halinde ayrıca Türkiye’de raporlama yapma yükümlülükleri ortadan kalkacaktır.
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From jurisdiction |
To jurisdiction |
Legal instrument |
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Andorra |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Anguilla |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Argentina |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Australia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Belgium |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Belize |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Bermuda |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Brazil |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Bulgaria |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Cayman Islands |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Chile |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Colombia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Costa Rica |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Croatia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Czech Republic |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Estonia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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France |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Germany |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Greece |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Iceland |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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India |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Indonesia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Ireland |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Italy |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Japan |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Korea |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Latvia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Luxembourg |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Mauritius |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Mexico |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Netherlands |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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New Zealand |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Nigeria |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Norway |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Peru |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Poland |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Portugal |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Qatar |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2020 |
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Romania |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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San Marino |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Seychelles |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Slovak Republic |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Slovenia |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Switzerland |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Turks and Caicos Islands |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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United Kingdom |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
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Uruguay |
Turkey |
CbC MCAA activated - Effective for taxable periods starting on or after 01 January 2019 |
Ülke Bazlı Raporların Değişimine İlişkin Çok Taraflı Yetkili Makam Anlaşması’nın imzacısı olan ancak ülke bazlı raporların değişimi henüz aktive edilmemiş diğer ülkelerin yetkili makamları ile CbCR değişimlerinin aktivasyon süreci OECD tarafından sürekli güncellenen aşağıdaki linkten takip edilebilir.
https://www.oecd.org/tax/beps/country-by-country-exchange-relationships.htm
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NAZALI VERGI & HUKUK |