As previously reported, Uzbekistan published the Act on amendments and additions to the Tax Code in the Official Gazette on 31 December 2019, which generally applies from 1 January 2020. However, the new group consolidation rules, controlled foreign company (CFC) rules, and transfer pricing rules apply from 1 January 2022. It also provided that for the first year, a person (natural or legal) will be considered a controlling person of a CFC if their participation exceeds 50%. From 1 January 20…