This week, US Treasury announced it has signed a Model 1 IGA with Turkmenistan. Previously, Turkmenistan was considered to have an agreement “In-Substance.” The IGA is a 1B type, meaning that the United States will not share tax information with Turkmenistan.
About the Author
Steve’s research focuses on international tax laws with a particular emphasis on FATCA, CDOT, and CRS. Steve received his BA from The University of Vermont, and his JD from Roger Williams School of Law. He is licensed to practice law in both Massachusetts and Rhode Island.More Content by Stephen Kessinger