Abstract
This paper provides an overview of the key elements and provisions of corporate income tax in Uzbekistan. The Uzbekistan tax system has undergone significant reforms in recent years, aiming to create a favorable environment for domestic and foreign businesses. Understanding the elements of corporate income tax is crucial for companies operating in Uzbekistan to ensure compliance and optimize their tax obligations.
References
State Tax Committee of the Republic of Uzbekistan: The official website of the tax authority in Uzbekistan.: https://www.soliq.uz/
PwC Uzbekistan: PwC is a global professional services firm that provides tax advisory services.: https://www.pwc.com/uz/
Deloitte Uzbekistan: Deloitte is another reputable professional services firm that offers tax consulting services.: https://www2.deloitte.com/uz/en.html
KPMG Uzbekistan: KPMG is a global network of professional firms providing audit, tax, and advisory services.: https://home.kpmg/uz/en/home.html
International Taxation in Uzbekistan - Tax Guide 2021/2022: This publication by IBFD (International Bureau of Fiscal Documentation).
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