On 1 July 2014, the U.K. and Tajikistan signed an income and capital tax treaty. The treaty is the first of its kind between the two countries Taxes Covered The treaty covers U.K. income tax, corporations tax, and capital gains tax. It covers Tajikistan income tax, tax on profit, and tax on immovable property. Residence If a company is resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement based on its place of effective management. If the authorities cannot reach mutual agreement, the company will not be...