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Singapore, Uzbekistan Sign TIE Protocol

by Mary Swire, Tax-News.com, Hong Kong

20 June 2011


Singapore and Uzbekistan have signed a protocol to incorporate the internationally-agreed Organization for Economic Cooperation and Development standard for the exchange of information for tax purposes, upon request, in their existing double taxation agreement.

The protocol was signed in Tashkent on June 14 by Singapore’s Ambassador to Uzbekistan, Zulkifli Baharudin, and the Chairman of Uzbekistan’s State Tax Committee, Botirjon Parpiev. The original DTA was signed on July 24, 2008.

The protocol will give the tax authorities of both countries a greater ability to exchange taxpayer information and to exchange information on a wider range of taxes. It also provides that neither tax authority can refuse to provide information solely because it does not require the information for its own domestic purposes, or because the information is held by a bank or similar institution.

The protocol will enter into force after its ratification by both countries.

TAGS: tax | tax information exchange agreement (TIEA) | double tax agreement (DTA) | law | Singapore | agreements | legislation | Uzbekistan

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