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Uzbekistan

Article 1 : Personal scope
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Resident
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business profits
Article 8 : Shipping air and motor transport
Article 9 : Associated enterprises
Article 10 : Dividends
Article 11 : Interest
Article 12 : Royalties
Article 13 : Technical fees
Article 14 : Capital gains
Article 15 : Independent personal services
Article 16 : Dependent personal services
Article 17 : Directors fees
Article 18 : Income earned by entertainers and sportspersons
Article 19 : Remuneration and pensions in respect of Government service
Article 20 : Non-Government pensions and annuities
Article 21 : Payment received by students and apprentices
Article 22 : Payments received by professors, teachers and research scholars
Article 23 : Other income
Article 24 : Capital
Article 25 : Avoidance of double taxation
Article 26 : Non-discrimination
Article 27 : Mutual agreement procedure
Article 28 : Exchange of information
Article 28A : Assistance in the Collection of Taxes
Article 28B : Limitation of Benefits
Article 29 : Diplomatic and consular activities
Article 30 : Entry into force
Article 31 : Termination
-Protocol : Protocol Dated 7-11-2012
 
 
 
 
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