Double taxation avoidance agreements are an important instrument for regulating international tax relations, as they define how taxing rights are divided between states regarding specific types of income and capital.

Their main purpose is to eliminate double taxation for businesses and individuals operating across multiple jurisdictions, while also protecting taxpayers, preventing tax evasion, and improving cooperation between competent authorities through the exchange of tax information.

The Ministry of Economy and Commerce of the Kyrgyz Republic is constantly working to improve the international legal framework in the tax sphere by concluding bilateral agreements with neighboring and non-CIS countries.