Uzbekistan Ratifies Pending Tax Treaty with Japan

Uzbekistan has published Resolution No. PP-4826 of 15 September 2020, which provides for the ratification of the pending income tax treaty with Japan. The treaty, signed 19 December 2019, will enter into force 30 days after the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.  Once in force and effective, the treaty will replace the 1986 tax treaty between Japan and the former Soviet Union as it applies in re…