№ files_lp_4_process_3_061670
International bilateral tax treaty establishing definitions, scope of taxation, and rules for determining residence and permanent establishment in relation to taxes on income and capital between France and Uzbekistan.
Type of document: International tax convention
Subject: Double taxation avoidance and prevention of fiscal evasion
Countries involved: French Republic; Republic of Uzbekistan
Tax scope: Taxes on income and taxes on capital
Competent authorities: Minister in charge of the budget of France; State Taxation Committee of the Republic of Uzbekistan
Legal scope: Residents of one or both Contracting States
Key concepts defined: Resident; Permanent establishment; Enterprise; International traffic; Company; Person
Taxes covered in France: Income tax; Corporation tax; Tax on salaries; Wealth tax
Taxes covered in Uzbekistan: Tax on income of enterprises, associations and organisations; Individual income tax; Property tax
Institutions referenced: Government of the French Republic; Government of the Republic of Uzbekistan
Field: International taxation law
Price: 8 / 10 USD
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