The new Protocol to the UK/Uzbekistan double taxation convention, signed in January 2018, entered into force on 1 June 2018 (see https://bit.ly/2Jwhh3n).
In the UK, this is effective:
for taxes withheld at source for amounts paid or credited on or after 1 August 2018;
for income tax and capital gains tax for any year of assessment beginning on or after 6th April 2019; and
for corporation tax any financial year beginning on or after 1 April 2019.
In Uzbekistan, this is effective:
for taxes withheld at source for amounts paid or credited on or after 1 August 2018; and
for other taxes from 1 January 2019.
The provisions of article 13 (mutual agreement procedure), article 14 (exchange of information) and article 15 (assistance in the collection of taxes) are effective in both the UK and Uzbekistan from 1 June 2018, without regard to the taxable year or chargeable period to which the matter relates.
The new Protocol to the UK/Uzbekistan double taxation convention, signed in January 2018, entered into force on 1 June 2018 (see https://bit.ly/2Jwhh3n).
In the UK, this is effective:
for taxes withheld at source for amounts paid or credited on or after 1 August 2018;
for income tax and capital gains tax for any year of assessment beginning on or after 6th April 2019; and
for corporation tax any financial year beginning on or after 1 April 2019.
In Uzbekistan, this is effective:
for taxes withheld at source for amounts paid or credited on or after 1 August 2018; and
for other taxes from 1 January 2019.
The provisions of article 13 (mutual agreement procedure), article 14 (exchange of information) and article 15 (assistance in the collection of taxes) are effective in both the UK and Uzbekistan from 1 June 2018, without regard to the taxable year or chargeable period to which the matter relates.
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