Uzbekistan rated largely compliant on tax information exchange

What the review found

The assessment is a second-round peer review of Uzbekistan's practical implementation of the exchange-of-information-on-request standard, not a new Uzbek tax law or a change to a taxpayer filing obligation. The Global Forum says Uzbekistan introduced beneficial-ownership reporting requirements after joining the Forum in 2022 and demonstrated very good timeliness in responding to partners' information requests. Its exchange network expanded after it signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in July 2026.^[1][2]

Recommendations remain

The review calls for stronger supervision connected with ownership information, clearer access powers, improved confidentiality safeguards and implementing procedures to keep exchanges effective. The rating means the framework has been assessed as broadly meeting the standard, but it is not a guarantee that information will or will not be exchanged in a particular case and does not establish compliance with every domestic record-keeping or beneficial-ownership rule.^[1][2]

Practical relevance

For multinational groups operating in or through Uzbekistan, the rating is a governance and tax-transparency signal rather than a direct tax charge or new return. Groups with Uzbek subsidiaries, counterparties or beneficial owners should keep existing tax and ownership records accurate and accessible, monitor how the recommendations are implemented and review the applicable international and domestic rules if an information request arises.^[1][2]