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International treaty

Uzbekistan: tax treaties

Tax treaties and related documents between the UK and Uzbekistan.

Updates to this page

From:
HM Revenue & Customs
Published:
28 February 2007
Last updated:
27 July 2018
Show all updates

  1. The consolidated 1993 Uzbekistan Double Taxation Convention as amended by the 2018 Protocol has been added.

  2. The '2018 Uzbekistan-UK Protocol to the Double Taxation Convention - not in force' PDF has been replaced with the '2018 Uzbekistan-UK Protocol to the Double Taxation Convention - in force' PDF.

  3. 2018 Uzbekistan-UK Protocol to the 1993 Double Taxation Convention – not in force added to the page.

  4. First published.

Documents

1993 Uzbekistan Double Taxation Convention as amended by the 2018 Protocol - in force

PDF, 514 KB, 35 pages

2018 Uzbekistan-UK Protocol to the Double Taxation Convention - in force

PDF, 222 KB, 14 pages

1993 Uzbekistan Double Taxation Convention - in force

PDF, 146 KB, 42 pages

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Details

1993 Uzbekistan Double Taxation Convention – in force

The Double Taxation Convention entered into force on 10 June 1994.

It is effective in Uzbekistan from 1 January 1995 and in the UK from:

  • 1 April 1995 for Corporation Tax
  • 6 April 1995 for Income Tax and Capital Gains Tax

2018 Uzbekistan-UK Protocol to the 1993 Double Taxation Convention – in force

An amending protocol was signed on 24 January 2018. It entered into force on 1 June 2018.

Effective in the UK from:

  • 1 August 2018 for taxes withheld at source for amounts paid or credited on or after 1 August 2018

  • 6 April 2019 for Income Tax and Capital Gains Tax for any year of assessment beginning on or after 6 April 2019

  • 1 April 2019 for Corporation Tax

Effective in Uzbekistan from:

  • 1 August 2018 for taxes withheld at source for amounts paid or credited on or after 1 August 2018

  • 1 January 2019 for other taxes

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