The income tax treaty between Finland and Turkmenistan entered into force on 10 February 2017. The treaty, signed 12 December 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Finnish state income tax, corporate income tax, communal tax, church tax, tax withheld from interest, and tax withheld at source from non residents' income. It covers Turkmen tax on profits (income) of juridical persons and tax on income of individuals. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise...