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.

В соответствии со статьей 50(4) Налогового кодекса Туркменистана, ликвидируемое юрид&#

Согласно налоговому законодательству Туркменистана...