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Protocol to the Tax Treaty between Germany and Uzbekistan has Entered into Force

|Treaty Development|Germany-Uzbekistan
Germany-Uzbekistan

On 29 December 2015, the protocol to the 1999 income and capital tax treaty between Germany and Uzbekistan entered into force. The Protocol, signed 14 October 2014, is the first to amend the treaty. It replaces Article 26 (Exchange of Information), bringing it in line with the OECD standard for information exchange, and adds Article 26A concerning administrative assistance in tax collection. It also amends paragraph 6 of the protocol originally signed with the treaty concerning exchange of in…

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