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UK/Turkmenistan tax treaty

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The new double taxation convention between Turkmenistan and the UK, signed on 10 June 2016, which replaces the 1985 UK/USSR convention, entered into force on 19 December 2016. The convention takes effect in Turkmenistan from 1 January 2017. In the UK, it takes effect from 1 January 2017 with respect to withholding taxes; and from April 2017 with respect to income tax, corporation tax and CGT.