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DIGESTSGlobal Law Firm

Tax Law

Legal advice on tax law for businesses operating in Uzbekistan.

Overview

Tax Law advice for businesses operating in Uzbekistan.

Tax consequences attach to most commercial decisions, and they are rarely the first thing considered. A transaction structured without regard to them can prove materially more expensive than the alternative that was available at the outset.

Digests Global Law Firm advises companies and individuals on the application of the Tax Code of the Republic of Uzbekistan and on the tax treatment of specific transactions, in both domestic and cross-border contexts.

Our tax practice covers:

  • Tax structuring of investments, acquisitions and group reorganisations
  • Value added tax, corporate profit tax, personal income tax and social tax
  • Transfer pricing and transactions between related parties
  • Application of double taxation treaties, permanent establishment, and withholding tax on payments abroad
  • Tax aspects of the special regimes available to residents of free economic zones and technology parks
  • Tax due diligence in corporate transactions
  • Support during tax audits, and objections to audit findings
  • Appeals against decisions of the tax authorities, administratively and before the economic courts

Where the position is genuinely unsettled, we say so and set out the exposure, rather than presenting one reading of the legislation as though it were certain.

Key services

  • Company formation and licensing
  • Shareholder and joint venture agreements
  • Mergers and acquisitions
  • Privatisation and state asset transactions
  • Corporate governance and board advice
  • Reorganisations and group restructuring
  • Share and asset purchase documentation
  • Corporate approvals and regulatory filings
  • Shareholder disputes and derivative claims