DT19950 | Double Taxation Relief Manual: Uzbekistan: agreement

The comprehensive agreement (SI1994/770) entered into force on 10 June 1994 and has effect

• In the United Kingdom for

  • Income Tax and Capital Gains Tax from 1995-96

  • Corporation Tax from 1 April 1995

• In Uzbekistan from 1 January 1995

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Uzbekistan” will provide a link to the agreement.

The text of the Tax Treaty can be found via the Gov.uk website.