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Turkiye announces decision not to implement Amount B under Pillar One

|Tax Alerts, Information Reporting, Natio ...|Turkey
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.

Background

Pillar One…

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