The Turkish Parliament is considering the bill for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which was resubmitted on 3 October 2023. The bill was originally submitted in May 2020, but because it was not approved in the legislative period at that time, it was voided and needed to be resubmitted. After the ratification process is completed, Turkey must deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties). The MLI will generally enter into force for a particular covered agreement...