The protocol to the 2001 income and capital tax treaty between the Netherlands and Uzbekistan will enter into force on 31 December 2017. The protocol, signed 6 February 2017, is the first to amend the treaty and includes the following changes: The title and preamble of the treaty are replaced to include language developed under BEPS Action 6 that the Contracting States have a common intention to eliminate double taxation without creating opportunities for non-taxation or reduced taxation through evasion or avoidance; Paragraph 3 of Article 2 (Taxes Covered) is updated with respect to the taxes covered for both the...