Taxes in Uzbekistan (article from Private Equity Russia & CIS Journal №6)
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TAXES IN UZBEKISTANAbdulkhamid Muminov, PricewaterhouseCoopers | |
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CONTENTS OF THE ARTICLE
Corporate Taxation
- Rate
- Thin capitalization (debt : equity ratio)
- Tax loss carry-forward
- Withholding tax
- Special features
Value Added Tax
- General rate
- Reduced rate
- Refund period
- Special features
Individual Taxation
- Personal Income Tax
- Mandatory Social Security Contributions
- Special features
Other Taxes
- Property tax
- Mandatory contributions to designated funds
- Taxes on resources
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