(1) Если лицо считает, что действия Договаривающегося
Государства или обоих из них приводят или приведут к
налогообложению по отношению к нему, которое не соответ-
ствует настоящему Соглашению, то оно может, без ущерба
для правовых средств защиты, предусмотренных националь-
ным законодательством этих Государств, представить
заявление по своему делу для рассмотрения компетентному
органу того Договаривающегося Государства, резидентом
которого оно является, а в случае, если его дело подпадает
под действие пункта 1 статьи 24 настоящего Соглашения,
компетентному органу того Договаривающегося Государст-
ва, национальным лицом которого оно является. Заявление
по делу должно быть представлено в течение трех лет с
момента первого уведомления о действии, приведшем к
налогообложению, которое не соответствует положениям
настоящего Соглашения.
(2) Если компетентный орган сочтет возражение обосно-
ванным и сам не в состоянии прийти к удовлетворительному
решению, то он будет стремиться урегулировать дело путем
согласования с компетентным органом другого Договари-
вающегося Государства таким образом, чтобы избежать
налогообложения, не соответствующего настоящему Согла-
шению. Достигнутое путем согласования урегулирование
должно выполняться, несмотря на сроки, установленные
национальным законодательством Договаривающихся Госу-
дарств.
(3) Компетентные органы Договаривающихся Государств
будут стремиться устранять по взаимному согласию трудно-
сти или сомнения, возникающие при толковании или приме-
нении настоящего Соглашения. Они могут также консульти-
роваться о том, как избежание двойного налогообложения
может быть достигнуто в случаях, которые не рассматри-
ваются настоящим Соглашением.
(4) Компетентные органы Договаривающихся Государств
могут вступать в прямые контакты друг с другом, включая
создание совместной комиссии, членами которой могут
быть сами компетентные органы или их представители, для
достижения согласия в понимании предыдущих пунктов
настоящей статьи.
de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Turkmen (tk) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-turkmenistan-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2016-08-29; consent law 2017-06-05; gazette publication 2017-06-12. Edition ID year is not a signature date. Treaty entry into force: 2017-11-28. Roster general application: None (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. November 2017. SIGNATURE DATE CONFLICT: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. This signed 2016-08-29 source replaces earlier convention signed 1981-11-24; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Source-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
BGBl. 2017 II S. 573 | de-turkmenistan-2017-base | de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. | Article 25 | ru | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-turkmenistan-2017-base/ru/articles/article-25/
Source, edition and limits
Source edition
de-turkmenistan-2017-base | BGBl. 2017 II S. 573 | signed 2016-08-29 | published 2017-06-12 | Signed: 2016-08-29 | Gazette publication: 2017-06-12 | Signature-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This reader supplies German and Russian native-source transcriptions. The signing clause also identifies Turkmen (tk) as authentic; that third version is NOT supplied here. Missing here does not mean globally unavailable. No translation, full-language, current-law, or human-review claim. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-turkmenistan-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2016-08-29; consent law 2017-06-05; gazette publication 2017-06-12. Edition ID year is not a signature date. Treaty entry into force: 2017-11-28. Roster general application: None (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. November 2017. SIGNATURE DATE CONFLICT: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. This signed 2016-08-29 source replaces earlier convention signed 1981-11-24; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Source-date conflict: pinned law and DE/RU closing say 29 August 2016 (2016-08-29); roster says 25 August 2016 (25.08.2016). Unresolved, neither source rewritten.