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