LEGAL MECHANISMS FOR ELIMINATION OF DOUBLE TAXATION IN BILATERAL INVESTMENT TREATIES OF THE REPUBLIC OF UZBEKISTAN
Vol. 4 No. 67 (2026) 52-56
Abstract
The paper investigates legal approaches to overcoming double taxation as reflected in Uzbekistan's bilateral investment treaties (BITs). The credit and exemption methods are examined as two fundamental approaches to resolving tax conflicts; the interaction between BIT clauses and double taxation avoidance agreements (DTAs) is analysed. Shortcomings of Uzbekistan's current treaty system are identified, and directions for its modernisation based on OECD and UN standards are proposed.
Keywords:
References
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2. Schill S.W. The Multilateralization of International Investment Law. Cambridge University Press, 2009. 422 p.
3. UNCTAD. Bilateral Investment Treaties 1995–2006: Trends in Investment Rulemaking. New York; Geneva: UN, 2007. 184 p.
4. OECD Model Tax Convention on Income and on Capital: Condensed Version 2017. Paris: OECD Publishing, 2017. 656 p.
5. Тихоненко И.Н. Международное двойное налогообложение: механизмы устранения в праве Российской Федерации // Журнал российского права. 2019. № 4. С. 114–125.
6. Соглашение между Правительством Российской Федерации и Правительством Республики Узбекистан об избежании двойного налогообложения доходов и имущества от 2 марта 1994 г. // Собрание законодательства РФ. 1995. № 45. Ст. 4231.
7. OECD/G20 Base Erosion and Profit Shifting Project. Explanatory Statement: 2015 Final Reports. Paris: OECD Publishing, 2015. 24 p.
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Published
2026-07-30
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How to Cite
Эшбекова, Х. (2026). LEGAL MECHANISMS FOR ELIMINATION OF DOUBLE TAXATION
IN BILATERAL INVESTMENT TREATIES OF THE REPUBLIC OF UZBEKISTAN
. Science and Innovation, 4(67), 52-56. https://doi.org/10.5281/zenodo.21698100
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