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HMRC internal manual

Double Taxation Relief Manual

Turkmenistan: Agreements

Title CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF TURKMENISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 10 June 2016
Statutory Instrument number SI 2016 No. 1217
Entered into force 19 December 2016
Has effect from In the United Kingdom from 1 April 2017 for corporation taxand from 6 April 2017 for income tax and capital gains tax; In Turkmenistan from 1 January 2017.

The agreement with the USSR (SI 1986 No. 224) applied until the dates from which the above agreement had effect.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/turkmenistan-tax-treaties