The protocol to the 2001 income and capital tax treaty between the Netherlands and Uzbekistan was signed on 6 February 2017. The main amendments made by the protocol include:
- The title and preamble of the treaty are replaced to introduce language developed under BEPS Action 6 that the Contracting States have a common intention to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance;
- Paragraph 3 of Article 2 (Taxes Covered)…