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Contents

Official guidance
Double Taxation Relief Manual

DT16150PP · Double Taxation Relief Manual: Russia

  • DT16151 · Previous agreements
  • DT16152 · Admissible taxes
  • DT16153 · Source of income
  • DT16154 · Dividends
  • DT16155 · Interest
  • DT16156 · Royalties
  • DT16157 · Independent personal services
  • DT16158 · Capital gains
  • DT16159 · Pensions
  • DT16160 · Students
  • DT16161 · Relief from Russian Federation tax
  1. Double Taxation Relief Manual: Russia: contents
  2. Double Taxation Relief Manual: Russia: previous agreements

DT16151 | Double Taxation Relief Manual: Russia: previous agreements

From HM Revenue & Customs · Double Taxation Relief Manual

For periods before the agreement referred to in DT16150 took effect, the United Kingdom/Soviet Union Air Transport Agreement (SI 1974/1269) and the United Kingdom/Soviet Union Double Taxation Convention (SI 1986/224) were regarded as in force between the United Kingdom and the Russian Federation.

See DT17450 for details of the United Kingdom/Soviet Union agreements.

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