DETERMINATION OF TAX RESIDENCY STATUS IN UZBEKISTAN | Zenodo Skip to main Communities My dashboard Log in Sign up Published April 23, 2026 | Version v1 Publication Open DETERMINATION OF TAX RESIDENCY STATUS IN UZBEKISTAN Authors/Creators Aniyazov, Umidbek Description The concept of tax residency is foundational to the structure of international taxation, determining which taxpayers are subject to unlimited (worldwide) versus limited (source-based) tax liability in a given jurisdiction. Articles 30 through 36 of the Tax Code of the Republic of Uzbekistan (2019) establish a comprehensive framework for determining the tax residency of both natural persons and legal entities. This article analyzes these provisions, examining the 183-day rule for individual residency, the place-of-effective-management standard for corporate residency, the concept of a permanent establishment for non-resident entities, and the interaction of domestic residency rules with Uzbekistan's network of double taxation treaties. The paper identifies potential areas of uncertainty in the application of these rules and proposes clarifications to reduce compliance risk for cross-border taxpayers. Files Ilm-fan 2805.pdf Files (229.3 kB) Name Size Download all Ilm-fan 2805.pdf md5:7f979447015f411db2e4254899f3dfcd 229.3 kB Preview Download 109 Views 30 Downloads Show more details All versions This version Views Total views 109 109 Downloads Total downloads 30 30 Data volume Total data volume 7.1 MB 7.1 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Details DOI DOI Badge DOI 10.5281/zenodo.19705192 Markdown [](https://doi.org/10.5281/zenodo.19705192) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19705192.svg :target: https://doi.org/10.5281/zenodo.19705192 HTML <a href="https://doi.org/10.5281/zenodo.19705192"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19705192.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19705192.svg Target URL https://doi.org/10.5281/zenodo.19705192 Resource type Publication Publisher Zenodo Published in Ilm-fan, 4(28), 20-22, 2026. Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created April 23, 2026 Modified April 23, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies