Tajikistan: Double Taxation Agreement signed in London on 1 July 2014
Updated 6 January 2015
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A first time comprehensive Double Taxation Agreement between the UK and Tajikistan was signed in London on 1 July 2014 by:
- Baroness Warsi, Senior Minister of State at the Foreign and Commonwealth Office
- Tajik Foreign Minister, Sirodjidin Aslov
The new Agreement generally follows the OECD Model Double Taxation Convention with important features including the following reduced withholding tax rates:
- 5 per cent on dividends for pension schemes and companies owning at least 10 per cent of the paying company and 10 per cent for portfolio holdings
- a zero rate for interest beneficially owned by banks
- 7 per cent rate for royalties
The Agreement also includes the latest OECD exchange of information article and an arbitration provision to assist the mutual agreement process.
Read the legislation on the legislation.gov website or you can buy a copy from The Stationery Office. when they are presented to Parliament for approval.
Go to Tax treaties signed/not in force
The Agreement will enter into force once both countries have completed their legislative procedures.
HM Revenue & Customs July 2014