International treaty

Turkmenistan: tax treaties

Tax treaties and related documents between the UK and Turkmenistan.

Documents

1985 USSR-UK Double Taxation Convention

Details

The Double Taxation Convention was signed on 10 June 2016.

The Double Taxation Convention entered into force on 19 December 2016.

The Convention shall take effect:

  • in Turkmenistan:

    • with respect to taxes withheld at source, for amounts of income payable on or after 1 January 2017
    • with respect to other taxes charged on income of taxable periods beginning on or after 1 January 2017

  • in the United Kingdom:

    • with respect to taxes withheld at source, for amounts of income payable on or after 1 January 2017
    • with respect to income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2017
    • with respect to corporation tax, for any financial year beginning on or after 1st April 2017

The provisions of Article 23 (Mutual Agreement Procedure) and Article 24 (Exchange of Information) shall have effect from 19 December 2016, without regard to the taxable year or chargeable period to which the matter relates

The 1974 USSR/UK Agreement for the Avoidance of Double Taxation of Air Transport Undertakings and their Employees and the 1985 USSR/UK Convention for the Avoidance of Double Taxation with respect to Taxes on Income and Capital Gains (the 1985 Convention) shall cease to have effect in respect of any tax with effect from the date upon which this Convention has effect in respect of that tax.

An individual who is entitled to the benefits of Article 15 (Income of Teachers and Researchers) of the 1985 Convention at the time of the entry into force of this Convention shall continue to be entitled to such benefits as if the 1985 Convention had remained in force.

Published 28 February 1997
Last updated 24 January 2017 + show all updates
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