Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Mongolia: Agreement

A comprehensive agreement (SI 1996/2598) entered into force on 4 December 1996 and has effect

  1. 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.   
  1. 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.