This article analyzes the impact of double taxation on both international and domestic tax relations, highlightingits adverse economic consequences and the effective strategies implemented within Uzbekistan’s tax policy to mitigatesuch effects. The study focuses on the principles of tax residency and source-based taxation, the role of internationaltreaties, and modern methods adopted to prevent double taxation. Furthermore, it explores the relevance of OECDguidelines and their legal implementation in Uzbekistan’s national legislation
| Mualliflar | Rajapov, Shuxrat |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-04-30 |
| Jild | 1 |
| Son | 4 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17436850 |
DOI: 10.5281/zenodo.17436850 · Maqolaning asl sahifasi
double taxation, tax residency, international treaties, tax policy, source of income, tax incentives, Uzbekistan
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