According to recent reports, officials from the U.S. and Uzbekistan met on 26 February 2019 to discuss bilateral cooperation including the negotiation of an income tax treaty. Any resulting treaty would be the first of its kind between the two countries and must be finalize, signed, and ratified before entering into force. Note, the U.S. generally continues to apply the 1973 tax treaty with the former Soviet Union, while Uzbekistan does not.