The income and capital tax treaty between Kyrgyzstan and the UK was signed on 13 June 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Kyrgyzstan tax on income and profits of legal persons, and income tax on individuals. It covers UK income tax, corporation tax, and capital gains tax. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty by mutual agreement. If no agreement is reached, the company will not be considered a resident...