The income tax treaty between Finland and Turkmenistan entered into force on 10 February 2017. The agreement was signed in the capital city of Turkmenistan, Ashgabat, in December 2015. The agreement follows the model tax treaty of the OECD, excluding taxation of income earned in the form of royalties.
Finland approved the procedures required for the entry into force of the agreement on 16 December 2016. Turkmenistan has informed that it completed its own procedures at the beginning of 2016.
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