A comprehensive agreement (SI 1996/2598) entered into force on 4 December 1996 and has effect
- In the United Kingdom for
(i) Income Tax from 1997-98, (ii) Capital Gains Tax from 1997-98, (iii) Corporation Tax from 1 April 1997.
- In Mongolia for
(i) taxes withheld at source on income paid or credited on or after 1 January 1997; (ii) other taxes imposed for any tax year beginning on or after 1 January 1997.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Mongolia” will provide a link to the treaty.