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HMRC internal manual

Double Taxation Relief Manual

DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation

(1) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom USSR tax payable under the law of the USSR and in accordance with this Convention, whether directly or by deduction on profits or income from sources within the USSR shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits or income by reference to which the USSR tax is computed.
(2) In the USSR double taxation shall be eliminated in accordance with the law of the USSR.