A Different Approach to the Agreement on Exchange of Information on Tax Matters (Turkey Has Secretly Approved Model Tax Agreement) - Intertax View A Different Approach to the Agreement on Exchange of Information on Tax Matters (Turkey Has Secretly Approved Model Tax Agreement) by - Intertax A Different Approach to the Agreement on Exchange of Information on Tax Matters (Turkey Has Secretly Approved Model Tax Agreement) 37 8/9

Turkey has signed a double taxation agreement with Bahrain, which entered into force in 2008. In this agreement, Turkey followed a different approach from its traditional tax agreements strategy that has been set in the agreements signed with sixty-nine different countries before. The agreement covers all the points that should be regulated in a tax agreement. However, the article regarding exchange of information among the competent authorities of the contracting states is formulated in a different way. Organization for Economic Cooperation and Developments (OECD’s) Agreement on Exchange of Information on Tax Matters is placed to be the article covering exchange of information. This article will be analyzed in the paper.

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