Press Releases
Entry into force of the Tax Convention between Japan and Turkmenistan
October 28, 2025
On October 28, the exchange of diplomatic notes for the entry into force of the “Convention between Japan and Turkmenistan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on December 16, 2024) took place in Ashgabat, Turkmenistan.
- The Convention, therefore, will enter into force on November 27, 2025 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
- with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2026.
- with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2026.
- The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from November 27, 2025 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
(Reference1)
The Convention will not affect the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) applicable between Japan and the countries other than Turkmenistan.
