ARTICLE VI
The Convention between the Government of the Republic of Uzbekistan and the Government of the Republic of Korea for the Avoidance of Double Taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Tashkent on February 11,1998 · Дата: 19.04.2019 · Действует
1. Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the entry into force of this Protocol.
2. This Protocol shall enter into force on the thirtieth day after the later of the notifications referred to in paragraph 1, and its provisions shall have effect:
a) in respect of taxes withheld at source, for amounts payable on or after the first day of January in the first calendar year following that in which this Protocol enters into force;
b) in respect of other taxes, for the taxable year beginning on or after the first day of January in the first calendar year following that in which this Protocol enters into force; and
c) in respect of Article III of this Protocol, for a case presented to the competent authority of a Contracting State on or after the date of entry into force of this Protocol, without regard to the taxable period to which the case relates.
In witness whereof the undersigned, duly authorized thereto by their respective Governments, have signed this Protocol.
Done in duplicate at Tashkent, this 19 day of April, 2019 in the Uzbek, Korean and English languages, all three texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail.
(Signatures)
