On 24 January 2018, officials from the UK and Uzbekistan signed an amending protocol to the 1993 tax treaty between the two countries. The protocol is the first to amend the treaty and includes the following changes:
- The second paragraph of the preamble is replaced with text developed as part of the BEPS project;
- Article 1 (Personal Scope) is replaced;
- Article 2 (Taxes Covered) is amended with respect to the specific taxes covered by the treaty for each country;
- Article 3 (General Definition…