DOCUMENT
Denunciation by Turkmenistan of the agreement between the Government of Spain and the Government of the Union of Soviet Socialist Republics to prevent double taxation on income and wealth, signed in Madrid on 1 March 1985.
09.02.1999 · BOE-A-2021-13678
By Note Verbal No. 05/333 of 9 February 1999, the Ministry of Foreign Affairs of Turkmenistan reported on the denunciation of the Convention between the Government of Spain and the Government of the Union of Soviet Socialist Republics to Prevent Double Taxation of Income and Property, done at Madrid on 1 March 1985 and published in the Official Gazette of the State on 22 September 1986, indicating that it would cease to apply on 1 January 2000. Turkmenistan had accepted the principle of continuity in the field of treaties as being in force on its territory after the dissolution of the Union of Soviet Socialist Republics.
Therefore, and in accordance with article 23 of the Convention, which states that either party may denounce it at least six months' notice, the said Convention ceased to have legal effect on 1 January 2000.
Madrid, August 5, 2021.–The Technical General Secretary, Rosa Velázquez Álvarez.