DT18550 | Double Taxation Relief Manual: Tajikistan: agreement in force

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 the Gov.uk website.