Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Uzbekistan

Recent developments relating to MAP in Uzbekistan prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Treaty with Qatar signed and ratified in 2023

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

• Uzbekistan is yet to be peer reviewed under Action 14

Tax treaty network of Uzbekistan

• 54 treaties, applicable to 54 jurisdictions (covering all treaties signed, although not necessarily in force)

• Status of MLI: not signed

Table 1. State of play of Uzbekistan's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
42	No information	No information

Source: OECD

Uzbekistan's MAP programme

Organisation of competent authority function

• two persons (both of which work on other tasks as well)

• contact persons for MAP requests:

  • International Tax Relations Division

  • Tax Committee under the Cabinet of Ministers

  • Address: 100011, 13A Abdulla Kadiri str., Shaykhontohur District, Tashkent, Uzbekistan

  • Ms Nafisa Sadullaeva

  • Deputy Head of Division

  • Tel.: [phone]

  • Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published	-
MAP profile	No MAP profile published	-

Source: OECD

Overview of Uzbekistan's MAP Statistics for 2022

Uzbekistan joined the Inclusive Framework after the deadline for reporting 2022 MAP statistics.