DT19200 - 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 tax and 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 the Gov.uk website.