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Turkiye announces decision not to implement Amount B under Pillar One

27 March 2025

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Tax Alerts, Information Reporting, Natio...

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Turkey

The Turkish Revenue Administration has announced that Amount B of Pillar One will not be applied in Turkiye.As a result, Turkiye will not acknowledge the implementation of Amount B in any jurisdiction with which it does not have a valid bilateral tax treaty. On 7 March 2025, the Turkish Revenue Administration announced on its website that, at this stage, Amount B will not be applied to the transactions of distributors, sales agents or intermediaries operating in Turkiye.BackgroundPillar One, the first pillar of the two-pillar approach that emerged as a result of studies conducted within the scope of the Organisation for Economic...