A delegation from the Tax Committee of Uzbekistan participated in the Peer Review Mechanism (PRMG) meeting of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes. The working sessions took place in Paris.
Uzbekistan participated in this assessment as a jurisdiction undergoing review by the Global Forum. This assessment lasted approximately one year. During this time, the Tax Committee cooperated with the team of experts from the Global Forum, as well as with relevant ministries and state institutions.
During the review, experts examined national legislation and the operational methods of state bodies concerning tax transparency. Existing administrative procedures were also analyzed for compliance with international requirements.
Key Areas of Review
The working sessions focused primarily on the implementation of the international standard for the Exchange of Information Request (EOIR). Participants also discussed the results of the expert review.
Uzbekistan has been a member of the OECD Global Forum since 2022. Countries and jurisdictions belonging to this organization undergo mutual reviews according to established procedures. These reviews determine the degree to which national legislation and enforcement practices comply with the international standard for tax transparency and information exchange upon request.
After the completion of the established procedures, the official report and the results of Uzbekistan's assessment will be published on the OECD website. The country's participation in the peer review reflects ongoing efforts to implement international standards of tax transparency and strengthen cooperation with the tax authorities of other countries.
