“ARTICLE 1 Personal scope
Amending the Convention between the Government of the Republic of Uzbekistan and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at Tashkent on 15 October 1993 · Date: 24.01.2018 · In force
(1) This Convention shall apply to persons who are residents of one or both of the Contracting States.
(2) For the purposes of this Convention, income or gains derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income or gains of a resident of a Contracting State but only to the extent that the income or gain is treated, for purposes of taxation by that State, as the income or gain of a resident of that State.
(3) This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph (3) of Article 7, paragraph (2) of Article 9, and Articles 19, 20, 22, 25, 26 and 28.”.