International treaty

Uzbekistan: tax treaties

Tax treaties and related documents between the UK and Uzbekistan.

Documents

1993 Uzbekistan Double Taxation Convention - in force

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Details

1993 Uzbekistan Double Taxation Convention - in force

The double taxation convention entered into force on 10 June 1994.

It’s 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

Published 28 February 2007
Last updated 8 June 2018 + show all updates
  1. 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.
  2. 2018 Uzbekistan-UK Protocol to the 1993 Double Taxation Convention – not in force added to the page.
  3. First published.