• Ireland - Uzbekistan
    Provisions of Tax Treaty Come Into Effect

    21-01-2014

    The provisions of the Income Tax Treaty between Ireland and Uzbekistan came into effect on 1 January 2014.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a company which holds directly at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.

    • Interest: 5%.

    • Royalties: 5%.
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