Agreement between the Government of the Russian Federation and Government of the Republic of Uzbekistan on avoidance of double taxation of the income and property

of March 2, 1994

Government of the Russian Federation and Government of the Republic of Uzbekistan,

wishing to sign the Agreement on avoidance of double taxation of the income and property,

agreed as follows:

Article 1. Scope

1. This agreement is applied to persons who are residents of one or both Contracting States.

Article 2. Taxes to which the Agreement extends

1. This agreement extends to the taxes on the income (profit) and on property levied on behalf of each Contracting State irrespective of method of their collection.

2. All taxes levied from total income or on part of the income, including taxes on the income from alienation of personal or real estate, and also the property increment value duties belong to taxes on the income (profit) and on property.

3. Taxes to which this agreement extends are:

- in the Russian Federation - the taxes levied according to the following laws:

(i) "About the income tax of the companies and organizations";

(ii) "About the income tax from physical persons";

(iii) "About the property tax of the companies";

(iv) "About the property tax of physical persons" (further referred to as as "The Russian taxes");

- in the Republic of Uzbekistan:

(i) tax on the income of the companies, associations and organizations;

(ii) the income tax from citizens of Uzbekistan, foreign citizens and stateless persons;

(iii) property tax of the companies;

(iv) the property tax of physical persons (further referred to as as "taxes of Uzbekistan").

4. This Agreement will be is applied also to any to similar or in essence to similar taxes which will be levied by any of Contracting States after signature date of this agreement in amendment or instead of the taxes specified in Item 3 of this Article. Competent authorities of Contracting States will notify each other on any essential changes in their tax legislations.

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