On 27 March 2018, the Double Taxation Treaty between the Czech Republic and Turkmenistan came into force. The wording of the Treaty is expected to be published in the Collection of International Treaties shortly. Implementation of the new Double Taxation Treaty with Turkmenistan will start on 1 January 2019.
The provisions of the Treaty should be applied as follows:
- In respect of income and property taxes, the Treaty will be applied to income paid or credited as of 1 January 2019 or later.
- In respect of withholding tax, the Treaty will be applied to income paid or credited as of 1 January 2019 or later.
The article is part of dReport – May 2018, Tax news; Grants and investment Incentives
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