Protocol to Tax Treaty between Turkey and Uzbekistan has Entered into Force

The amending protocol to the 1996 income tax treaty between Turkey and Uzbekistan entered into force on 9 July 2020. The protocol, signed 25 October 2017, is the first to amend the treaty and includes the following changes:

• Article 2 (Taxes Covered) is amended with respect to the taxes covered for both countries, including Turkish income tax and corporation tax and Uzbek tax on profit of legal persons and tax on income of individuals;
• Paragraph 1 of Article 4 (Resident) is replaced regarding…