The United Kingdom has announced that it will terminate its double tax arrangements with Tajikistan for profits arising on or after April 1, 2014, in the case of corporation tax; and for income and gains arising on or after April 6, 2014, in the case of income tax and capital gains tax. The agreement will continue to apply to profits, income and gains arising before these dates. The decision relates to the status in Tajikistan of the UK/USSR convention, which remains in force between Belarus, Turkmenistan and the United Kingdom. At the time that the former Soviet republics became independent the UK continued to apply the UK-USSR tax convention to certain countries including Tajikistan. However Tajikistan considers that the UK-USSR convention has never come into effect in Tajikistan because the necessary legislative procedures were not completed there.
DTA between China and France
Related Posts
UK: HMRC outlines changes to VAT Capital Goods Scheme
The UK HM Revenue & Customs (HMRC) published Revenue and Customs Brief 7 (2026): Changes to the VAT Capital Goods
Read MoreUK shifts steel strategy to quotas, activates major bicycle duties
After four days of administrative quiet, UK trade policy saw significant implementation this week, defined by a
Read MoreCroatia, Tajikistan to start tax treaty negotiations
The Croatian government, at a meeting on 30 July 2026, approved a proposal to negotiate an income tax treaty with
Read MoreUK updates guidance on transitional approach to Pillar Two GIR filing, exchange
The UK’s His Majesty’s Revenue and Customs (HMRC) has updated its Pillar Two guidance to confirm the adoption of
Read MoreUK expands bicycle anti-dumping duties in major trade defence action
This week was marked by a significant tightening of UK trade policy, headlined by a major expansion of the anti-dumping
Read MoreUK: HMRC publishes GAAR opinions on employee benefit trust IHT arrangements
UK’s His Majesty's Revenue and Customs (HMRC) has published two reports from the General Anti-Avoidance Rule (GAAR)
Read More