According to a recent update from HMRC, the income and capital tax treaty between Tajikistan and the United Kingdom entered into force on 16 March 2015. The treaty, signed 1 July 2014, is the first of its kind directly between the two countries, although the 1985 income and capital tax treaty between the UK and the former Soviet Union had applied in respect of Tajikistan but was terminated. Taxes Covered The treaty covers Tajik income tax, tax on profit, and tax on immovable property. It covers UK income tax, corporation tax, and capital gains tax. Residence If a company is...