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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Uzbekistan: interest and royalties

Interest or royalties arising in Uzbekistan and paid to a resident of the United Kingdom who is the beneficial owner of the interest or royalties are taxable in Uzbekistan at a rate not exceeding 5 per cent (Articles 11(2) and 12(2)), except where the interest or royalty is effectively connected (see INTM153110) with a permanent establishment or fixed base which the United Kingdom resident recipient has in Uzbekistan. In the latter circumstances, the provisions of the Business Profits Article (Article 7) or the Independent Personal Services Article (Article14) will apply.