Global forum on transparency and exchange of information for tax purposes peer reviews: Turkey 2013: combined: phase 1 + phase 2, incorporating phase 2 ratings: November 2013 (reflecting the legal and regulatory framework as at January 2013)

This report contains the ""Phase 2: Implementation of the Standard in Practice"" review for Bermuda, as well as a revised version of the ""Phase 1: Legal and Regulatory Framework review"" already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation This report summarises the legal and regulatory framework for transparency and exchange of information in Turkey as well as the practical implementation of that framework. It is reflecting the legal and regulatory framework as at January 2013 This Report Contains The Revised Phase 1 And Phase 2 Reviews For Turkey, Now Updated With Ratings.