On 15 January 2020, Turkey's parliament approved the law for the ratification of the pending protocol to the 1996 income tax treaty with Uzbekistan. The protocol is the first to amend the treaty and includes the following changes:

• Article 2 (Taxes Covered) is amended with respect to the taxes covered for both countries, including Turkish income tax and corporation tax and Uzbek tax on profit of legal persons and tax on income of individuals;
• Paragraph 1 of Article 4 (Resident) is replaced regarding the meaning of the term "resident of Contracting State";
• Paragraph 2 of Article 5 (Permanent Establishment) is replaced, including that a construction PE will be deemed constituted where the site, project or activities continue for a period of more than 12 months, along with the provision that if Uzbekistan concludes an agreement with another country that provides for longer time period, then such longer time period will apply;
• Paragraph 4 of Article 5 (Permanent Establishment) is replaced, including updated provisions for an agent PE;
• Paragraph 3 of Article 12 (Royalties) is replaced, including a new definition of the term "royalties", which means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and recordings for the radio and television, any patent, trademark, design or model, plan, computer programs, secret formula or process, or for information concerning industrial, commercial or scientific experience;
• Article 25 (Exchange of Information) is replaced in line with the OECD standard for information exchange; and
• A new Article 25A (Assistance in the Collection of Taxes) is inserted.

The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.