It depends on the income: 10, 6 or 20 per cent — before treaty relief.
Income of a non-resident legal entity from Uzbek sources, where it is not connected to a permanent establishment, is taxed at the source of payment: 10 per cent on dividends and interest and on insurance premiums, 6 per cent on international telecommunications and freight, and 20 per cent on other income. The paying company withholds as tax agent. (Tax Code, Arts. 353–354 — lex.uz ↗)
Where a double-tax treaty is in force with the recipient’s country, the treaty’s rate commonly applies instead, claimed under the treaty’s own procedure rather than automatically.
Accounting keeps the books and makes every filing on time, with monthly reports in English.
Part of the answer bank — 52 questions, each cited to the article it rests on.