The income and capital tax treaty between Spain and Uzbekistan will enter into force on 19 September 2015. The treaty, signed 8 July 2013, is the first of its kind signed between the two countries, although the 1985 tax treaty between Spain and the former Soviet Union had applied up to 20 July 2010.
Taxes Covered
The treaty covers Spanish individual income tax, corporation tax, non-resident income tax, capital tax, and local taxes on income and capital. It covers Uzbekistan profits tax on …