Uzbekistan
A. Progress in the implementation of the minimum standard
Uzbekistan has 55 tax agreements in force as reported in its response to the Peer Review questionnaire. Five of those agreements comply with the minimum standard.
Uzbekistan has not signed the MLI.
Uzbekistan indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Austria, Bulgaria and Italy.
Uzbekistan is implementing the minimum standard through the inclusion of the preamble statement and the PPT, combined with the LOB for the agreement with Japan.
In its response to the Peer Review questionnaire, Switzerland indicated that its agreement with Switzerland did not give rise to material treaty shopping concerns, for their respective jurisdictions.
B. Conclusion
Uzbekistan is currently developing a plan, in consultation with the Secretariat, for the implementation of the minimum standard in its agreements with Azerbaijan, Bahrain, Belarus, Belgium, Canada, China (People’s Republic of), Czechia, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, India, Indonesia, Ireland, Israel, Jordan, Kazakhstan, Latvia, Lithuania, Malaysia, Oman, Pakistan, Poland, Romania, Russian Federation, Saudi Arabia, Singapore, Slovak Republic, Slovenia, Spain, Switzerland, Thailand, Türkiye, Ukraine, United Arab Emirates and Viet Nam.