APA Programme in Türkiye

Since the introduction of APAs into legislation, the Turkish tax administration has expressed a welcoming attitude towards APAs in several communiques. Tax officials of the APA department at the tax administration have always stated that the tax administration would be responsive to current and future APA applications. Many companies operating in Türkiye have therefore applied to the programme and have concluded APAs. This article details the legislation for the Turkish APA programme and also provides insights regarding current application in practice.