Uzbekistan has published Resolution No. PP-4827 of 15 September 2020, which provides for the ratification of the pending protocol to the 1998 income and capital tax treaty with South Korea. The protocol, signed 19 April 2019, updates the preamble and Articles 18 (Pensions) and 25 (Mutual Agreement Procedure), and adds new Articles 26A (Assistance in the Collection of Taxes) and 28 (Entitlement to Benefits). The protocol is the first to amend the treaty and will enter into force 30 days after…