Turkey has published Presidential Decision No. 6033 of 13 September 2022 in the Official Gazette, which established the effective date of the CbC report exchange agreement signed with the U.S. in November 2021. Presidential Decision No. 6033 establishes that the exchange agreement is effective in Turkey for reporting fiscal periods beginning on or after 1 January 2019, which is in line with the terms of the agreement.
Note that the Turkey-U.S. CbC report exchange agreement was approved earl…