The Agreement between Japan and Uzbekistan to Eliminate Double Taxation enters into force – Tax


The agreement between Japan and Uzbekistan to eliminate double taxation enters into force

June 09, 2021

GRATA International

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On September 17, 2020, the procedures for the entry into force of the “Agreement between Japan and the Republic of Uzbekistan on the Elimination of Double Taxation in the Field of Income Taxes and the Prevention of Tax Evasion and Avoidance” (the “Agreement”) were signed in December 2019. The convention will enter into force on October 17, 2020.

It was pointed out that the entry into force of the agreement will prevent international tax evasion and avoidance by eliminating double taxation in both countries and will also contribute to the further development of investment and economic exchanges.

According to the provisions of the agreement, double taxation of income of Japanese or Uzbek companies and individuals in one of the participating countries will be eliminated.

Income generated by a Japanese company in Uzbekistan is taxed either in Japan, the “country of residence” or in Uzbekistan, the “country where the income was obtained”.

This Convention applies to the following:

1. In Japan:

  • in relation to taxes levied after tax periods: taxes for each tax period beginning on January 1, 2021;
  • In relation to non-taxable taxes: taxes levied from January 1, 2021.

2. In the Republic of Uzbekistan:

  • for withholding taxes: income from January 1, 2021;
  • In relation to other taxes: taxes levied for each tax period beginning on January 1, 2021.

In addition, the provisions on the exchange of information and mutual assistance in the collection of taxes apply from the date of the tax collection or from the date on which the agreement comes into force, regardless of the tax period.

Partial taxation and income tax rates must be approved in the full text of the agreement, which will be published shortly.

Originally published October 2, 2020

The content of this article is intended to provide general guidance on the subject. Expert advice should be sought regarding your specific circumstances.

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