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2.It is hereby declared— (a) that the arrangements specified in...
The Government of the United Kingdom of Great Britain and...
Desiring to conclude a Convention for the avoidance of double...
Have agreed as follows:
This Convention shall apply to persons who are residents of...
ARTICLE 5 Permanent establishment
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.A building site or construction or installation project constitutes a...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.For the purposes of the preceding paragraphs, the profits to...
6.Where profits include items of income or capital gains which...
2.However, such interest may also be taxed in the Contracting...
3.The term “interest” as used in this Article means income...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Interest shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
7.Any provision in the laws of either Contracting State relating...
10.Notwithstanding the provisions of paragraph (2) of this Article, interest...
11.Notwithstanding the provisions of Article 7 of this Convention and...
12.Notwithstanding the provisions of Article 7 of this Convention and...
2.However, such royalties may also be taxed in the Contracting...
3.The term “royalties” as used in this Article means payments...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Royalties shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
1.Gains derived by a resident of a Contracting State from...
2.Gains derived by a resident of a Contracting State from...
3.Gains from the alienation of movable property forming part of...
4.Gains derived by a resident of a Contracting State from...
5.Gains from the alienation of any property other than that...
6.The provisions of paragraph (5) of this Article shall not...
Directors' fees and other similar payments derived by a resident...
Students Payments which a student or business apprentice who is...
1.Nationals of a Contracting State shall not be subjected in...
2.Stateless persons who are residents of a Contracting State shall...
3.The taxation on a permanent establishment which an enterprise of...
4.Except where the provisions of paragraph (1) of Article 9,...
5.Enterprises of a Contracting State, the capital of which is...
6.Nothing contained in this Article shall be construed as obliging...
7.The provisions of this Article shall apply to the taxes...
Members of diplomatic or permanent missions and consular posts Nothing...
Each of the Contracting States shall notify to the other...
This Convention shall remain in force until terminated by one...
In witness whereof the undersigned, duly authorised thereto have signed...
Done at Tashkent this 15th day of October 1993.A translation...
For the Government of the United Kingdom of Great Britain...
DOUGLAS HOGG
For the Government of the Republic of Uzbekistan:
UTKUR SULTANOV
London
17th November 1993
Excellency
I have the honour to refer to the Convention between...
Article 2: Taxes covered
Articles 7: Business profits
In computing tax payable on its income or profits, there...
Articles 11 Interest and 12 Royalties
The Contracting States agree that where Uzbekistan agrees to a...
Article 22: Elimination of Double Taxation
In computing tax payable on its income or profits, there...
Article 29: Entry Into Force
Withholding tax
If the following proposals are acceptable to the Government of...
I avail myself of this opportunity to extend to Your...
S. A. IVANCHENKO
Head of the Department of Treaty Law, Ministry of Foreign...
London
17th November 1993
Excellency
I am in receipt of your note dated 17th November...
The foregoing proposals being acceptable to the Government of the...
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