International treaty

Tajikistan: tax treaties

Tax treaties and related documents between the UK and Tajikistan.

Documents

Details

The double taxation agreement entered into force on 16 March 2015.

Statement of Practice 1 (2014) explains why the agreement with the former USSR no longer applies to residents of Tajikistan.

It is effective in Tajikistan from:

  • 1 April 2015 for withholding taxes
  • 1 January 2016 for for taxes on income and capital (not including withholding taxes)

It is effective in the UK from:

  • 1 April 2015 for Corporation Tax and withholding taxes
  • 6 April 2015 for Income Tax and Capital Gains Tax

Updates to this page

Published 14 January 2016

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