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Kazakhstan Ratifies Amendments to Double Taxation Avoidance Agreement with Uzbekistan

Tuesday 18 September 2018

ASTANA (KazInform) — Kazakh President Nursultan Nazarbayev has signed the Law on Ratification of the Protocol on Amendments to the Agreement for the Avoidance of Double Taxation between Kazakhstan and Uzbekistan, the presidential press office has said.

The text of the Law of the Republic of Kazakhstan On ratification of the Protocol between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan on amendments to the Agreement between the Government of the Republic of Kazakhstan and the Government of the Republic of Uzbekistan for the avoidance of double taxation on income and property as of June 12, 1996, is to be published in the press.

Withholding tax (WHT) rates between Kazakhstan and Uzbekistan is 10% for dividends, interest and royalties.

Uzbekistan has signed comprehensive double taxation agreements with 54 countries. The agreements cover direct taxes, which in the case of Uzbekistan are income tax and corporation income tax.

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