On 17 May 2017, the protocol to the 1996 income and capital tax treaty between Romania and Uzbekistan entered into force. The protocol updates Articles 2 (Taxes Covered) and 3 (General Definitions) with respect to both countries, replaces Article 27 (Exchange of Information), adds Article 27A (Assistance in Tax Collection), and adds Article 28A concerning modifications of the treaty through protocols.
The protocol is the first to amend the treaty and applies from 1 January 2018.