Наука и инновации 4-jild vation-son (2026) · 52–56-betlar

LEGAL MECHANISMS FOR ELIMINATION OF DOUBLE TAXATION IN BILATERAL INVESTMENT TREATIES OF THE REPUBLIC OF UZBEKISTAN

Эшбекова, Хилола

DOI: 10.5281/zenodo.21698100 · Manbada o'qish → · PDF (manba serverida)

Annotatsiya

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.

двойное налогообложениедвусторонний инвестиционный договорсоглашение об избежании двойного налогообложенияметод зачётаметод освобождениямеждународное налоговое правокапиталовложенияУзбекистан.double taxationbilateral investment treaty

Metadata manbasi: jurnal OAI-PMH arxivi · Sindex to'liq matnni saqlamaydi, manbaga havola beradi.