The protocol to the 1998 income tax treaty between Finland and Uzbekistan was signed on 8 March 2016. The protocol replaces Article 25 (Exchange of information) to bring it in line with the OECD standard for information exchange, and inserts a new article, Article 25A (Assistance in the Collection of Taxes). The protocol will enter into force 30 days after the ratification instruments are exchanged. Article 25 (Exchange of Information) will apply from the date of its entry into force, while Article 25A (Assistance in the Collection of Taxes) will apply from 1 January of the year following its entry...