To ask Her Majesty's Government whether they will pursue treaties or co-operation agreements with Tajikistan covering (a) double taxation, (b) protection of investment, and (c) culture and education. [HL2560]

We are aware of a request from the Government of Tajikistan for a double taxation agreement. Her Majesty's Revenue and Customs is able to conclude only a limited number of these agreements each year and will keep this request in mind as it works through its forward programme. Until such time as it is feasible to negotiate a new agreement, both Governments continue to apply the provisions of the UK/USSR double taxation agreement in their bilateral tax relations.

The UK does not have treaties or co-operation agreements with Tajikistan covering the protection of investment or culture and education but stands ready to consider a request for such arrangements.