DT19950 - Double Taxation Relief Manual: Uzbekistan: agreement
The comprehensive agreement (SI1994/770) entered into force on 10 June 1994 and has effect
- In the United Kingdom for
- Income Tax and Capital Gains Tax from 1995-96
- Corporation Tax from 1 April 1995
- In Uzbekistan from 1 January 1995
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Uzbekistan” will provide a link to the agreement.
The text of the Tax Treaty can be found via the Gov.uk website.