Japan's Ministry of Finance has announced the signing of an income tax treaty with Uzbekistan on 19 December 2019. Once in force and effective, the treaty will replace the 1986 tax treaty between Japan and the former Soviet Union as it applies in respect of Japan and Uzbekistan.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, the special income tax for reconstruction, local corporation tax, and local inhabitant taxes. It covers Uzbekistan tax on profit of legal perso…