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HMRC internal manual

Double Taxation Relief Manual

Kyrgyzstan

A double taxation agreement between the United Kingdom and Kyrgyzstan was signed on 13 June 2017 and has not yet entered into force.

The United Kingdom applied the provisions of the agreement between the United Kingdom and the Soviet Union on the basis that it was still in force between the United Kingdom and Kyrgyzstan, until 5 April 2002.