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Protocol to Tax Treaty between Netherlands and Uzbekistan to Enter into Force

The protocol to the 2001 income and capital tax treaty between the Netherlands and Uzbekistan will enter into force on 31 December 2017. The protocol, signed 6 February 2017, is the first to amend the treaty and includes the following changes:

  • The title and preamble of the treaty are replaced to include language developed under BEPS Action 6 that the Contracting States have a common intention to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance;
  • Paragraph 3 of Article 2 (Taxes Covered) is updated with respect to the taxes covered for both the Netherlands and Uzbekistan;
  • Article 4 (Resident) is Replaced;
  • Article 24A (Entitlement to Benefits) is added, which provides that a benefit under the treaty will not be granted in respect of an item of income or capital if it is reasonable to conclude that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of the treaty;
  • Article 28 (Exchange of Information) is replaced to bring it in line with the OECD standard for information exchange;
  • Article 29 (Assistance in the Collection of Taxes) is replaced;
  • Article 30 (Limitation of Articles 28 and 29) is deleted;
  • Article 32 (Territorial Extension) is amended to replace the reference to the Netherlands Antilles or Aruba with a reference to any part of the Kingdom of the Netherlands situated outside Europe;
  • The final protocol to the treaty is amended, including:
    • The removal of the limitation on benefits provision with respect to the 0% withholding tax on interest and royalties provided under the protocol (dependent upon Netherlands maintaining 0% rate under its national legislation); and
    • The addition of the provision that the benefits of the treaty shall not apply to a Dutch tax exempt investment institution (Vrijgestelde beleggingsinstelling), and the provision that, notwithstanding the provision for Dutch investment institutions, the competent authorities shall decide by mutual agreement to which extent a resident of a Contracting State that is subject to a special regime shall not be entitled to the benefits of the treaty.

The protocol applies from 1 January 2018.

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