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HMRC internal manual

Double Taxation Relief Manual

Tajikistan: Agreement in force

Title AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF TAJIKISTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
   
Signed 1 July 2014
Statutory Instrument number 2014 No. 3275
Entered into force 16 March 2015
Has effect from In the UK from: * 1 April 2015 for Corporation Tax and withholding taxes * 6 April 2015 for Income Tax and Capital Gains TaxIn Tajikistan from: * 1 April 2015 for withholding taxes * 1 January 2016 for taxes on income and capital (not including withholding taxes)

The United Kingdom applied the provisions of the agreement between the United Kingdom and the Soviet Union (SI 1986 No. 224) on the basis that it had effect in the case of residents of Tajikistan:

  • for profits arising before 1 April 2014, in the case of corporation tax; and
  • for income and capital gains arising before 6 April 2014, in the case of income and capital gains tax.

Tajikistan do not consider that the agreement between the United Kingdom and the Soviet Union ever had effect in Tajikistan.

Claims for relief in respect of Tajikistan tax under the agreement between the United Kingdom and the Soviet Union should be referred to the Tax Treaty Team.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/tajikistan-tax-treaties