Türkiye Signed the GloBE Information Exchange Agreement

Türkiye Signed the Global Minimum Tax Information Exchange Agreement

By Presidential Decree No. 11396 published in the Official Gazette of 6 June 2026, Türkiye incorporated an important building block of the OECD/G20 Pillar Two architecture into its domestic law.

The “Multilateral Competent Authority Agreement on the Exchange of GloBE Information” (MCAA on the Exchange of GloBE Information) enables the automatic sharing of GloBE Information Returns submitted by multinational enterprise groups among countries’ tax administrations.

The agreement does not introduce a new tax; it establishes the international information-sharing infrastructure required for the effective application of the existing global minimum-tax regime.

Headline items:

Information relating to effective tax rates, top-up tax calculations and QDMTT applications will be exchanged automatically and in encrypted form over the OECD Common Transmission System (CTS).

Shared information may be used only for tax purposes; confidentiality and data protection sit at the centre of the agreement.

Türkiye declared that it will apply the provisions only to party states with which it has diplomatic relations.

The critical consequence for companies: the accuracy of GloBE returns is now open to simultaneous review not by a single administration, but by multiple tax administrations that share information with one another. Multinational groups would therefore do well to revisit their intra-group reporting processes, transfer-pricing policies and global compliance programmes.

You can find our detailed assessment in the visuals.