The income and capital tax treaty between Austria and Turkmenistan was signed 12 May 2015. Once in force and effective the treaty will replace the 1981 tax treaty between Austria and the former Soviet Union, which currently applies in respect of Turkmenistan. Taxes Covered The treaty covers Austrian income tax, corporation tax, land tax, the tax on agricultural and forestry enterprises, and the tax on the value of vacant plots. It covers Turkmen profits tax, individual income tax, and property tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company directly holding at least 25% of...