Press Releases
Entry into force of the Tax Convention between Japan and Uzbekistan
1. On September 17, Japan received from Uzbakistan the notification confirming that its internal procedures necessary for the entry into force of the “Convention between Japan and the Republic of Uzbakistan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (hereinafter referred to as the New Convention) (signed on December 19, 2019) were completed. Thus, all the necessary procedures for the entry into force of the New Convention have been completed.
2. The New Convention, therefore, will enter into force on October 17, 2020 (the thirtieth day after the date of receipt of the latter notification) and will have effect:
(1) in Japan:
(a) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2021; and
(b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2021; and
(2) in Uzbekistan:
(a) with respect to taxes withheld at source, for income derived on or after January 1, 2021; and
(b) with respect to other taxes, for taxes chargeable for any taxable year beginning on or after January 1, 2021.
3. The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from October 17, 2020 without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
4. The New Convention will replace the current Tax Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) which entered into force in 1986. It is expected that, while eliminating double taxation and preventing international tax evasion and tax avoidance, the New Convention promotes further mutual investments and economic exchanges between the two countries.
This Convention will not affect the application of the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) between Japan and the countries other than the Republic of Uzbekistan.