The income and capital tax treaty between the Czech Republic and Turkmenistan entered into force on 27 March 2018. The treaty, signed 18 March 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals, tax on income of legal persons, and tax on immovable property. It covers Turkmen profits tax, individual income tax, and property tax.
Service PE
The treaty includes the provision that a permanent establishment will be de…