Business tax – international treaty

Tajikistan: Tax Treaties

Tax treaties between the UK and Tajikistan and related documents.

Detail

The double taxation agreement entered into force on 16 March 2015.

Statement of Practice 1 (2014) explains why the agreement with the former USSR no longer applies to residents of Tajikistan.

It’s effective in Tajikistan from:

  • 1 April 2015 for withholding taxes
  • 1 January 2016 for for taxes on income and capital (not including withholding taxes)

It’s effective in the UK from:

  • 1 April 2015 for Corporation Tax and withholding taxes
  • 6 April 2015 for Income Tax and Capital Gains Tax