DT11500 - Kyrgyzstan

The United Kingdom will apply in the case of Kyrgyzstan the provisions of the agreement between the United Kingdom and the Soviet Union on the basis that it is still in force between the United Kingdom and Kyrgyzstan, until such time as a separate agreement between the United Kingdom and Kyrgyzstantakes effect.

See the entry for the Soviet Union for details of the agreement.

It is not clear whether Kyrgyzstan regards itself as bound by the agreement between the United Kingdom and the Soviet Union. Claims for relief in respect of Kyrgyzstan tax should be referred to HMRC, Business International, Tax Treaty Team.