Turkey

Turkey has exchange of information relationships with 92 jurisdictions through 87 DTCs and 5 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Qatar DTC  25 Dec 2001  2001-12-25 11 Feb 2008  2008-02-11 Yes No
Gibraltar TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Mexico DTC  13 Dec 2013  2013-12-13 23 Jul 2015  2015-07-23 Yes Yes
Yemen DTC  26 Oct 2005  2005-10-26 16 Mar 2010  2010-03-16 Unreviewed No
Bangladesh DTC  31 Oct 1999  1999-10-31 23 Dec 2003  2003-12-23 Unreviewed No
India DTC  31 Jan 1995  1995-01-31 1 Feb 1997  1997-02-01 Yes No
Uzbekistan DTC  8 May 1996  1996-05-08 30 Sep 1997  1997-09-30 Unreviewed No
Malta DTC  14 Jul 2011  2011-07-14 13 Jun 2013  2013-06-13 Yes Yes
Kosovo DTC  10 Sep 2012  2012-09-10 not yet in force  1900-01-01 Unreviewed Yes
Brazil DTC  16 Dec 2010  2010-12-16 9 Oct 2012  2012-10-09 Yes Yes
Spain DTC  5 Jul 2002  2002-07-05 18 Dec 2003  2003-12-18 Yes No
Côte d'Ivoire DTC  29 Feb 2016  2016-02-29 not yet in force  1900-01-01 Unreviewed No
Slovakia DTC  2 Apr 1997  1997-04-02 2 Dec 1999  1999-12-02 Yes No
Ukraine DTC  27 Nov 1996  1996-11-27 29 Apr 1998  1998-04-29 Yes No
Luxembourg DTC  9 Jun 2003  2003-06-09 18 Jan 2005  2005-01-18 Yes Yes
Netherlands DTC  27 Mar 1986  1986-03-27 30 Sep 1988  1988-09-30 Yes No
Malaysia DTC  27 Sep 1994  1994-09-27 28 Jan 1997  1997-01-28 Yes Yes
Romania DTC  1 Jul 1986  1986-07-01 15 Sep 1988  1988-09-15 Yes No
Egypt DTC  25 Dec 1993  1993-12-25 31 Dec 1996  1996-12-31 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  16 Jun 1995  1995-06-16 28 Nov 1996  1996-11-28 Yes No
Pakistan DTC  14 Nov 1985  1985-11-14 8 Aug 1988  1988-08-08 Yes No
Belgium DTC  2 Jun 1987  1987-06-02 8 Oct 1991  1991-10-08 Yes No
Poland DTC  3 Nov 1993  1993-11-03 1 Jan 1998  1998-01-01 Yes No
Hungary DTC  10 Mar 1993  1993-03-10 9 Nov 1995  1995-11-09 Yes No
Portugal DTC  11 May 2005  2005-05-11 18 Dec 2006  2006-12-18 Yes No
Estonia DTC  25 Aug 2003  2003-08-25 21 Feb 2005  2005-02-21 Yes No
Czech Republic DTC  12 Nov 1999  1999-11-12 16 Dec 2003  2003-12-16 Yes No
Senegal DTC  14 Nov 2015  2015-11-14 not yet in force  1900-01-01 Yes Yes
Sweden DTC  21 Jan 1988  1988-01-21 18 Nov 1990  1990-11-18 Yes No
Lithuania DTC  24 Nov 1998  1998-11-24 17 May 2000  2000-05-17 Yes No
Turkey Republic of Northern Cyprus DTC  22 Dec 1987  1987-12-22 30 Dec 1988  1988-12-30 Unreviewed No
Ireland DTC  24 Oct 2008  2008-10-24 18 Aug 2010  2010-08-18 Yes Yes
Oman DTC  31 May 2006  2006-05-31 15 Mar 2010  2010-03-15 Unreviewed No
Iran DTC  17 Jun 2002  2002-06-17 27 Feb 2005  2005-02-27 Unreviewed No
Italy DTC  27 Jul 1990  1990-07-27 1 Dec 1993  1993-12-01 Yes No
New Zealand DTC  22 Apr 2010  2010-04-22 28 Jul 2011  2011-07-28 Yes Yes
Georgia DTC  21 Nov 2007  2007-11-21 18 Feb 2010  2010-02-18 Yes No
Tajikistan DTC  6 May 1996  1996-05-06 26 Dec 2001  2001-12-26 Unreviewed No
Singapore DTC  9 Jul 1999  1999-07-09 27 Aug 2001  2001-08-27 No No
Australia DTC  29 Apr 2010  2010-04-29 5 Jun 2013  2013-06-05 Yes Yes
Finland DTC  6 Oct 2009  2009-10-06 4 May 2012  2012-05-04 Yes Yes
France DTC  18 Feb 1987  1987-02-18 1 Jul 1989  1989-07-01 Yes No
Mongolia DTC  12 Sep 1995  1995-09-12 30 Dec 1996  1996-12-30 Unreviewed No
Thailand DTC  11 Apr 2002  2002-04-11 13 Jan 2005  2005-01-13 Unreviewed No
Norway DTC  15 Jan 2010  2010-01-15 15 Jun 2011  2011-06-15 Yes Yes
Bahrain DTC  14 Nov 2005  2005-11-14 2 Sep 2007  2007-09-02 Yes Yes
Philippines DTC  18 Mar 2009  2009-03-18 11 Jan 2016  2016-01-11 Unreviewed No
Morocco DTC  7 Apr 2004  2004-04-07 18 Jul 2006  2006-07-18 Yes No
Korea, Republic of DTC  24 Dec 1983  1983-12-24 27 Mar 1986  1986-03-27 Yes No
Guernsey TIEA  13 Mar 2012  2012-03-13 6 Oct 2017  2017-10-06 Yes Yes
Ethiopia DTC  2 Mar 2005  2005-03-02 14 Aug 2007  2007-08-14 Unreviewed No
Isle of Man TIEA  21 Sep 2012  2012-09-21 not yet in force  1900-01-01 Yes Yes
Germany DTC  22 Sep 2011  2011-09-22 1 Aug 2012  2012-08-01 Yes Yes
Saudi Arabia DTC  9 Nov 2007  2007-11-09 1 Apr 2009  2009-04-01 No No
China DTC  23 May 1995  1995-05-23 20 Jan 1997  1997-01-20 Yes No
Jordan DTC  6 Jun 1985  1985-06-06 3 Dec 1986  1986-12-03 Unreviewed No
Switzerland DTC  18 Jun 2010  2010-06-18 8 Feb 2012  2012-02-08 No Yes
Montenegro DTC  12 Oct 2005  2005-10-12 10 Aug 2007  2007-08-10 Unreviewed No
Albania DTC  4 Apr 1994  1994-04-04 26 Dec 1996  1996-12-26 Yes No
Turkmenistan DTC  17 Aug 1995  1995-08-17 24 Jun 1997  1997-06-24 Unreviewed No
Sudan DTC  26 Aug 2001  2001-08-26 31 Jan 2005  2005-01-31 Unreviewed No
Indonesia DTC  25 Feb 1997  1997-02-25 6 Mar 2000  2000-03-06 Yes No
Kyrgyzstan DTC  1 Jul 1999  1999-07-01 20 Dec 2001  2001-12-20 Unreviewed No
Bulgaria DTC  7 Jul 1994  1994-07-07 17 Sep 1997  1997-09-17 Yes No
Kuwait DTC  6 Oct 1997  1997-10-06 13 Dec 1999  1999-12-13 Unreviewed No
Moldova, Republic of DTC  25 Jun 1998  1998-06-25 28 Jul 2000  2000-07-28 Unreviewed No
Austria DTC  28 Mar 2008  2008-03-28 1 Oct 2009  2009-10-01 No No
Latvia DTC  3 Jun 1999  1999-06-03 23 Dec 2003  2003-12-23 No No
Viet nam DTC  8 Jul 2014  2014-07-08 not yet in force  1900-01-01 Unreviewed No
Azerbaijan DTC  9 Feb 1994  1994-02-09 1 Sep 1997  1997-09-01 Yes No
United Kingdom DTC  19 Feb 1986  1986-02-19 26 Oct 1988  1988-10-26 Yes No
Denmark DTC  30 May 1991  1991-05-30 20 Jun 1993  1993-06-20 Yes No
Canada DTC  14 Jul 2009  2009-07-14 4 May 2011  2011-05-04 Yes Yes
Greece DTC  2 Dec 2003  2003-12-02 5 Mar 2004  2004-03-05 Yes No
Belarus DTC  24 Jul 1996  1996-07-24 29 Apr 1998  1998-04-29 Unreviewed No
Japan DTC  8 Mar 1993  1993-03-08 28 Dec 1994  1994-12-28 Yes No
South Africa DTC  3 Mar 2005  2005-03-03 6 Dec 2006  2006-12-06 Yes No
Algeria DTC  2 Aug 1994  1994-08-02 30 Dec 1996  1996-12-30 Unreviewed No
Kazakhstan DTC  15 Aug 1995  1995-08-15 18 Nov 1996  1996-11-18 No No
Tunisia DTC  2 Oct 1986  1986-10-02 28 Dec 1987  1987-12-28 Yes No
Russian Federation DTC  15 Dec 1997  1997-12-15 1 Jan 2000  2000-01-01 No No
Lebanon DTC  12 May 2004  2004-05-12 21 Aug 2006  2006-08-21 No No
Bosnia and Herzegovina DTC  16 Feb 2005  2005-02-16 18 Sep 2008  2008-09-18 Unreviewed No
Israel DTC  14 Mar 1996  1996-03-14 1 Jan 1999  1999-01-01 Yes No
Bermuda TIEA  23 Jan 2012  2012-01-23 not yet in force  1900-01-01 Yes Yes
United Arab Emirates DTC  29 Jan 1993  1993-01-29 29 Jan 1994  1994-01-29 Yes No
Syrian Arab Republic DTC  6 Jan 2004  2004-01-06 21 Aug 2004  2004-08-21 Unreviewed No
Slovenia DTC  19 Apr 2001  2001-04-19 23 Dec 2003  2003-12-23 Yes No
Croatia DTC  22 Sep 1997  1997-09-22 18 May 2000  2000-05-18 Yes No
Somalia DTC  3 Jun 2016  2016-06-03 not yet in force  1900-01-01 Unreviewed No
Jersey TIEA  24 Nov 2010  2010-11-24 11 Sep 2013  2013-09-11 Yes Yes
United States DTC  28 Mar 1996  1996-03-28 19 Dec 1997  1997-12-19 Yes No