What is the tax on dividends paid abroad from Uzbekistan?

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10 per cent withheld at source — before treaty relief. 10% To non-resident companies — dividends and interest, withheld at source. 10% To non-resident individuals — dividends and interest, withheld at source. 5% To Uzbek legal entities — domestic dividends carry the lower rate. Treaty Relief — a double-tax treaty with the recipient’s country commonly reduces the rate; the treaty’s own procedure applies. Dividends leave Uzbekistan with tax withheld at source. For non-residents — companies and individuals alike — the rate is 10 per cent on dividends and interest. Dividends paid to Uzbek legal entities are taxed at 5 per cent. Where a double-tax treaty is in force between Uzbekistan and the recipient’s country, the treaty rate commonly applies instead — the reduction is claimed under the treaty’s procedure, not automatically.

What is the tax on dividends paid abroad from Uzbekistan?

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