On 14 October 2015, the protocol to the 2002 income and capital tax treaty between Switzerland and Uzbekistan entered into force. The protocol, signed 1 July 2014, is the first to amend the treaty. It amends Article 25 (exchange of Information), brining it in line with the OECD standard for information exchange.
The protocol applies from the date of its entry into force concerning tax periods beginning on or after 1 January 2016.