Uzbekistan delegation attends OECD plenary meeting on BEPS in Paris

Participants are discussing how to counter base erosion and profit shifting, implement a global minimum tax, and advance the international exchange of tax information. In addition, approaches to taxing the digital economy and the use of artificial intelligence in tax administration are on the agenda.

Uzbekistan joined the Inclusive Framework on BEPS in 2023. According to the committee, the country is working to implement the framework's minimum standards, as well as refining transfer pricing procedures and tax dispute resolution mechanisms. In the summer, in July 2026, the country signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters; the document covers, among other things, the exchange of information between states.

The Tax Committee expects that aligning with international standards will help protect the national tax base, combat tax evasion more effectively, level the playing field for business, and increase the confidence of international investors. The agency also believes this will give the country an opportunity to participate more actively in shaping global tax solutions.