Uzbekistan signed the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters on 15 July 2026, becoming the 153rd signatory and gaining access to a network of more than 9,000 bilateral exchange relationships.
The OECD has announced that Uzbekistan signed the OECD-Council of Europe Convention on the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) as amended by the 2010 Protocol, on 15 July 2026.
The Convention will enable Uzbekistan to exchange information with 152 jurisdictions, including all major financial centres, which form a network of more than 9,000 exchange relationships.
The Convention enables jurisdictions to engage in a wide range of mutual assistance in tax matters: exchange of information on request, spontaneous exchange, automatic exchange, tax examinations abroad, simultaneous tax examinations and assistance in tax collection. It guarantees extensive safeguards for the protection of taxpayers’ rights.
The Convention is the primary instrument for the swift implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (the Common Reporting Standard or CRS). The CRS, developed by the OECD and G20 countries, enables more than 125 jurisdictions to automatically exchange offshore financial account information.
Beyond the exchange of information on request and the automatic exchange pursuant to the CRS, the Convention is also a powerful tool in the fight against illicit financial flows and is a key instrument for the implementation of the transparency standards of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.
The Convention will enter into force for Uzbekistan once it has been ratified and the instrument of ratification has been deposited.
