Berlin Economics GmbH

In 2019, a request was received for the preparation of recommendations related to the development of the Tax Code of the Republic of Uzbekistan on the following issues:
1. General definition of service provision in the Tax Code.
2. Place of delivery for certain types of services.
3. Services subject to zero rate VAT.
4. Services not subject to VAT.
5. Services without VAT.
6. VAT taxation on tourism services and services provided by non-residents.
7. Taxation of companies controlled by foreign persons.
Otten Consulting experts have prepared detailed recommendations on the above issues to appear in the Tax Code of the Republic of Uzbekistan being developed.