Turkey's Revenue Administration has announced the publication of an updated Guideline on the Mutual Agreement Procedure for the Elimination of Double Taxation Agreements, which applies for requests made on or after 1 January 2022. Both a Turkish language and an English language version of the guideline is provided. The MAP Guideline covers the general MAP framework, requests for MAP, the MAP process and results, MAP and national remedies, and advance pricing agreements.
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INTRODUCTION…