The following decision has been announced on the official gazette dated August 2, 2017.

• Within the enforcement of the Agreement, all tax and tax audit related matters and information requested from the Turkish officers can and will be requested and obtained from the authorities of Guernsey. Mutual requests related to Türkiye will also be met by the Turkish authorized officers.
• The agreed consensus aims to lead a transparent information exchange between the two countries on the criminal and legal tax matters. This new regulation has been an important step taken in order to prevent future tax losses and fugitives.

The internal law no. 6594 approving the bilateral treaty between the government of the Republic of Türkiye and the government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evation with respect to taxes on income Korea, dated 17/12/2013 has been enacted and published in the Turkish Official Gazette on 20/02/2015.

The internal law no. 6556 approving the social security bilateral treaty between Türkiye and Korea, dated 01/08/2012 has been enacted on 30/10/2014 and published in the Turkish Official Gazette on 06/02/2015.

Entry into Force:

Article 28:

Each Contracting Party shall notify the other Contracting Party in writing through diplomatic channels of the completion of its domestic procedures for the entry into force of this Agreement. This Agreement shall enter into force on the first day of the third month following the month in which the later of such notifications shall have been received.