Uzbekistan has published Decree No. UP-6002 of 28 May 2020 in the Official Gazette, which provides additional tax relief measures for the tourism sector in response to the COVID-19 pandemic. In particular, the Decree provides the following measures for tour operators, travel agents, and accommodation facilities:
- A 50% reduction of the established corporate tax rates for the period 1 June to 31 December 2020;
- An exemption from offset limits for losses carried forward from the results of 2020…