Protocol to Tax Treaty between the UK and Uzbekistan has Entered into Force

The amending protocol to the 1993 income and capital tax treaty between the United Kingdom and Uzbekistan entered into force on 1 June 2018. The protocol, signed 24 January 2018, is the first to amend the treaty and includes the following changes:

• The second paragraph of the preamble is replaced with text developed as part of the BEPS project;
• Article 1 (Personal Scope) is replaced;
• Article 2 (Taxes Covered) is amended with respect to the specific taxes covered by the treaty for each country…