Question
[0076]: Rustam
Vakhitov (r.vakhitov@ibfd.org)
What Agreements on elimination of double taxation
are in force in Turkmenistan and where can I get the texts of these
Agreements?
Answer:The
Main State Tax Service of Turkmenistan has considered your request
and informs the following.
At present time Turkmenistan has signed 11 Agreements on avoidance
from double taxation with the follow countries:
1. Slovak Republic – Convention between the Government of Turkmenistan
and the Government of Slovak Republic on elimination of double taxation
with respect to taxes on income and on capital entered into force
on July 22, 1998;
2. Russian Federation – Agreement between the Government of Turkmenistan
and the Government of Russian Federation on elimination of double
taxation with respect to taxes on income and property entered into
force on January 10, 1999;
3. Ukraine – Convention between the Government of Turkmenistan and
the Government of the Cabinet of Ministers of Ukraine on elimination
of double taxation with respect to taxes on income and on property
entered into force on October 21, 1999;
4. Republic of Armenia - Agreement between the Government of Turkmenistan
and the Government of the Republic of Armenia on elimination of
double taxation with respect to taxes on income and on capital entered
into force on December 30, 1999;
5. Georgia – Convention between the Government of Turkmenistan and
the Government of Georgia on elimination of double taxation with
respect to taxes on income and on capital entered into force on
January 26, 2000;
6. Republic of Kazakhstan – Convention between the Government of
Turkmenistan and the Government of the Republic of Kazakhstan on
elimination of double taxation and prevention of fiscal evasion
with respect to taxes on income and on capital entered into force
on March 10, 2000;
7. Republic of Uzbekistan – Agreement between the Government of
Turkmenistan and the Government of the Republic of Uzbekistan on
elimination of double taxation of incomes and property entered into
force on November 27, 1996;
8. Republic of Turkey – Agreement between the Government of Turkmenistan
and the Government of the Republic of Turkey on elimination of double
taxation with respect to taxes on income entered into force on June
24, 1997;
9. Islamic Republic of Iran – Agreement between the Government of
Turkmenistan and the Government of the Islamic Republic of Iran
on elimination of double taxation with respect to taxes on income
and on capital entered into force on August 3, 1999;
10. Islamic Republic of Pakistan – Convention between the Government
of Turkmenistan and the Government of Islamic Republic of Pakistan
on elimination of double taxation with respect to taxes on income
entered into force on September 25, 1997;
11. Republic of India – Convention between the Government of Turkmenistan
and the Government of the Republic of India on elimination of double
taxation and prevention of fiscal evasion with respect to taxes
on income and on capital entered into force on July 7, 1997.
Besides, Turkmenistan is also the assignee of 8 Agreements on elimination
of double taxation of former USSR with the follow countries:
1. United States of America
2. Federal Republic of Germany
3. United Kingdom of the Great Britain and Northern Ireland
4. Japan
5. Republic of Austria
6. Malaysia
7. Kingdom of Belgium
8. French Republic
