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Turkmenistan has ratified 39 DTTs, 4 of which were inherited from USSR agreements that the country continues to honor.GRATA International - Article
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Туркменистан утвердил 39 Соглашений об избежании двойного налогообложения («СИДН»), 4 иGRATA International
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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.GRATA International
