Investing In... 2026

TAJIKISTAN Law and Practice Contributed by: Farhad Azizov and Shavkat Akhmedov AAA Law Offices

Kazakhstan

Kyrgyz Republic

Uzbekistan

Tajikistan

China

Dushanbe

Afghanistan

Contents 1. Legal System and Regulatory Framework p.622 1.1 Legal System p.622 1.2 Regulatory Framework for FDI p.622 2. Recent Developments and Market Trends p.622 2.1 Current Economic, Political and Business Climate p.622 3. Mergers and Acquisitions p.623 3.1 Transaction Structures p.623 3.2 Regulation of Domestic M&A Transactions p.624 4. Corporate Governance and Disclosure/Reporting p.624 4.1 Corporate Governance Framework p.624 4.2 Relationship Between Companies and Minority Investors p.624 4.3 Disclosure and Reporting Obligations p.625 5. Capital Markets p.625 5.1 Capital Markets Overview p.625 5.2 Securities Regulation p.625 5.3 Investment Funds p.626 6. Antitrust/Competition p.626 6.1 Applicable Regulator and Process Overview p.626 6.2 Criteria for Antitrust/Competition Review p.627 6.3 Remedies and Commitments p.627 6.4 Antitrust/Competition Enforcement p.628

7. Foreign Investment/National Security p.628 7.1 Applicable Regulator and Process Overview p.628 7.2 Criteria for National Security Review p.629 7.3 Remedies and Commitments p.629 7.4 National Security Review Enforcement p.629 8. Other Review/Approvals p.629 8.1 Other Regimes p.629 9. Tax p.631 9.1 Taxation of Business Activities p.631 9.2 Withholding Taxes on Dividends, Interest, Etc p.631 9.3 Tax Mitigation Strategies p.631 9.4 Tax on Sale or Other Dispositions of FDI p.631 9.5 Anti-Evasion Regimes p.632 10. Employment and Labour p.632 10.1 Employment and Labour Framework p.632

10.2 Employee Compensation p.632 10.3 Employment Protection p.632

11. Intellectual Property and Data Protection p.632 11.1 Intellectual Property Considerations for Approval of FDI p.632 11.2 Intellectual Property Protections p.633 11.3 Data Protection and Privacy Considerations p.633

620 CHAMBERS.COM

Powered by