THE CONVENTION BETWEEN THE REPUBLIC OF UZBEKISTAN AND THE KINGDOM OF BELGIUM

of November 14, 1996

About avoidance of double taxation and prevention of tax avoidance on the income and on the capital

Government of the Republic of Uzbekistan and Government of the Kingdom of Belgium,

wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidance on the income and on the capital,

agreed as follows:

Chapter 1 Convention Scope

Article 1 Scope

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

Article 2 Taxes to which the Convention extends

1. This Convention extends to the taxes on the income and on the capital levied on behalf of the Contracting State or its local authorities irrespective of method of their collection.

2. All taxes levied from total income on the general capital or from part of the income, or from part of the capital, including taxes on the income from alienation of personal or real estate and taxes on the total amounts of the salary or salaries paid by the companies and also taxes on value increase of the capital belong to taxes on the income and on the capital.

3. The existing taxes to which this Convention extends are, in particular:

a) in relation to the Republic of Uzbekistan:

1 * tax on the income (profit) of the companies, associations and organizations;

2 * the income tax from citizens of the Republic of Uzbekistan, foreign citizens and stateless persons; and

3 * property tax;

(further referred to as as "taxes of Uzbekistan");

b) in relation to Belgium:

1 * income tax;

2 * corporate tax;

3 * the income tax from legal entities;

4 * the income tax from nonresidents;

5 * special collection from the income of movable property;

6 * additional assignments on crisis case, including advance payments, the additional charges from these taxes and advance payments and additional payments to the income tax from physical persons, (further referred to as as "taxes of Belgium").

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