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Official guidance
Double Taxation Relief Manual

DT17450PP · Double Taxation Relief Manual: Guidance by Country: Soviet Union

  • DT17450 · Soviet Union: Break-up into separate States
  • DT17451 · Soviet Union: Agreements
  • DT17452 · Soviet Union: Admissible taxes
  • DT17454 · Soviet Union: Dividends, interest and royalties
  • DT17455 · Soviet Union: Employment etc income
  • DT17456 · Soviet Union: Artistes and athletes
  • DT17457 · Soviet Union: Teachers and researchers
  • DT17458 · Soviet Union: Relief from tax
  • DT17500 · DT: Soviet Union: double taxation agreement, Article 1: Scope of the Convention
  • DT17501 · DT: Soviet Union: double taxation agreement, Article 2: Taxes covered
  • DT17502 · DT: Soviet Union: double taxation agreement, Article 3: General definitions
  • DT17503 · DT: Soviet Union: double taxation agreement, Article 4: Residence for tax purposes
  • DT17504 · DT: Soviet Union: double taxation agreement, Article 5: Permanent Establishment
  • DT17505 · DT: Soviet Union: double taxation agreement, Article 6: Profits from commercial activities
  • DT17506 · DT: Soviet Union: double taxation agreement, Article 7: Profits from international traffic
  • DT17507 · DT: Soviet Union: double taxation agreement, Article 8: Dividends
  • DT17508 · DT: Soviet Union: double taxation agreement, Article 9: Interest
  • DT17509 · DT: Soviet Union: double taxation agreement, Article 10: Royalties including copyright royalties
  • DT17510 · DT: Soviet Union: double taxation agreement, Article 11: Income from immovable property
  • DT17511 · DT: Soviet Union: double taxation agreement, Article 12: Capital gains
  • DT17512 · DT: Soviet Union: double taxation agreement, Article 13: Salaries and similar remuneration of individuals
  • DT17513 · DT: Soviet Union: double taxation agreement, Article 14 Income of artistes and athletes
  • DT17514 · DT: Soviet Union: double taxation agreement, Article 15 Income of teachers and researchers
  • DT17515 · DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees
  • DT17516 · DT: Soviet Union: double taxation agreement, Article 17 Income from Government service
  • DT17517 · DT: Soviet Union: double taxation agreement, Article 18: Pensions
  • DT17518 · DT: Soviet Union: double taxation agreement, Article 19: Other income
  • DT17519 · DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation
  • DT17520 · DT: Soviet Union: double taxation agreement, Article 21: Non-discrimination
  • DT17521 · DT: Soviet Union: double taxation agreement, Article 22: Mutual agreement procedure for settling disputes
  • DT17522 · DT: Soviet Union: double taxation agreement, Article 23: Exchange of information
  • DT17523 · DT: Soviet Union: double taxation agreement, Article 24: Members of diplomatic missions and consular posts
  • DT17524 · DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements
  • DT17525 · DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention
  • DT17526 · DT: Soviet Union: double taxation agreement, Article 27: Termination of the Convention
  1. Double Taxation Relief Manual: Guidance by Country: Soviet Union: Contents
  2. Soviet Union: Break-up into separate States

DT17450 | Soviet Union: Break-up into separate States

From HM Revenue & Customs · Double Taxation Relief Manual

Following the break-up of the Soviet Union in 1991, the United Kingdom has formally recognised the former Soviet republics as independent sovereign states. Until such time as new agreements with each state are negotiated and have effect, however, the provisions of the 1974 and 1986 agreements (see DT17451 - DT17474) below are regarded by the United Kingdom as continuing to apply.

For further details see the entries for Armenia, Azerbaijan, Belarus, Estonia, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine and Uzbekistan.

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