The protocol to the 1997 income and capital tax treaty between Luxembourg and Uzbekistan entered into force on 26 July 2019. The protocol, signed 18 September 2017, is the first to amend the treaty and includes the following changes:

• The preamble of the treaty is replaced in line with BEPS standards;
• Article 25 (Mutual Agreement Procedure) is amended to provide that a case may be presented to …