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  • Article

    Specifics Of Application Of Double Taxation Treaties In Turkmenistan

    Turkmenistan has ratified 39 DTTs, 4 of which were inherited from USSR agreements that the country continues to honor.
    TurkmenistanTax
    GRATA International
    GRATA International
  • Article

    Tests Of Doing Business And Penalties For Unregistered Entities Considered As Doing Business In Turkmenistan

    Under article 9 of the Law "On Entrepreneurial Activities" entrepreneurial activity is subject to compulsory State...
    TurkmenistanTax
    GRATA International
    GRATA International
  • Article

    Specifics Of Taxation Of Electronic Services In Turkmenistan

    Under the tax law of Turkmenistan, “electronic services” are not defined as a separate legal category but fall within the general concept of services under Article 97 of the Tax Code, which broadly covers activities consumed at the time of their performance.
    TurkmenistanTax
    GRATA International
    GRATA International
  • Article

    Tax And Legal Implications Of Engaging Freelancers For Businesses In Turkmenistan

    The primary tax risk when hiring freelancers is the misclassification of authorities of freelancers as salaried employees instead of independent contractors.
    TurkmenistanTax
    GRATA International
    GRATA International
  • Article

    Налоговые последствия банкротства в Туркменистане

    В соответствии со статьей 50(4) Налогового кодекса Туркменистана, ликвидируемое юрид&#
    TurkmenistanInsolvency/Bankruptcy/Re-Structuring
    GRATA International
    GRATA International
  • Article

    Специфика применения соглашений об избежании двойного налогообложения в Туркменистане

    Туркменистан утвердил 39 Соглашений об избежании двойного налогообложения («СИДН»), 4 и
    TurkmenistanTax
    GRATA International
    GRATA International
  • Article

    Налогообложение электронных услуг в Туркменистане

    Согласно налоговому законодательству Туркменистана...
    TurkmenistanTax
    GRATA International
    GRATA International

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