(PCA Turkmenistan: Article 87)
Article 22
1. In the fields covered by this Agreement and without prejudice to any special provisions contained therein: — the arrangements applied by Turkmenistan in respect of the Community shall not give rise to any discrimination between the Member States, their nationals or their companies or firms, — the arrangements applied by the Community in respect of Turkmenistan shall not give rise to any discrimination between Turkmen nationals, or Turkmen companies or firms. 2. The provisions of paragraph 1 are without prejudice to the right of the Parties to apply the relevant provisions of their fiscal legislation to tax payers who are not in identical situations as regards their place of residence.