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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Uzbekistan: Admissible taxes

Admissible for credit under the agreement

As clarified by an Exchange of Notes signed on 17 November 1993, the following taxes are admissible for credit.

Taxes on income and capital gains enacted in the law `On the taxation of enterprises, associations and organisations’ and payable by enterprises

Tax on income

Tax on income from movable and immovable property, as part of the general income of legal entities

Tax on foreign currency income

Tax on capital gains

Taxes on income and capital gains enacted in the law `On the taxation of citizens, foreign citizens and stateless persons’ and payable by individuals

Tax on income

Tax on income from movable and immovable property, as part of the general income of individuals

Tax on foreign currency income

Tax on capital gains

Payments for the issue of patent or registration certificates to engage in private entrepreneurial activity.