The Government of the Republic of Uzbekistan and the Government of the Republic of Turkey,

Desiring to conclude a Protocol to amend the Agreement between the Government of the Republic of Uzbekistan and the Government of the Republic of Turkey for the avoidance of double taxation with respect to taxes on income, signed at Tashkent on 8 May 1996 (hereinafter referred to as “the Agreement”),

Have agreed as follows:

Sub-paragraphs a) and b) of paragraph 3 of Article 2 (“Taxes covered”) of the Agreement shall be deleted and replaced by the following:

“a) in the Republic of Uzbekistan:

i) the tax on profit of legal persons;

ii) the tax on income of individuals;

(hereinafter referred to as “Uzbek tax”)”;

b) in the Republic of Turkey:

i) the income tax;

ii) the corporation tax;

(hereinafter referred to as “Turkish tax”).

Paragraph 1 of Article 4 (“Resident”) of the Agreement shall be deleted and replaced by the following:

“1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, registered office or any other criterion of a similar nature, and also includes that State and any administrative-territorial subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.”.

Sub-paragraph g) of paragraph 2 of Article 5 (“Permanent establishment”) of the Agreement shall be deleted and replaced by the following:

“g) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only such site, project or activities continue for a period of more than 12 months. For the purpose of this sub-paragraph, a site shall be deemed to exist from the date on which the contractor begins his work including any preparatory work, in the construction.

However in the event that pursuant to any other agreement concluded after the date of signature of the Protocol amending this Agreement by Uzbekistan with a country, Uzbekistan agrees in provisions that correspond this sub-paragraph to a time period that is longer than that provided in this sub-paragraph, then longest time period shall apply for the purpose of this sub-paragraph with effect from the date on which the longest time period under such other agreement becomes effective.”.

Paragraph 4 of Article 5 (“Permanent establishment”) of the Agreement shall be deleted and replaced by the following:

“4. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 5 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised througha fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph”.

Paragraph 3 of Article 12 (“Royalties”) of the Agreement shall be deleted and replaced by the following:

“3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and recordings for the radio and television, any patent, trade mark, design or model, plan, computer programs,secret formula or process, or for information concerning industrial, commercial or scientific experience ”.

The text of Article 25 (“Exchange of information”) of the Agreement shall be deleted and replaced by the following:

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their administrative - territorial subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, Article V 3 industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).

4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.”.

A new Article 25A (“Assistance in the collection of taxes”) shall be inserted immediately after Article 25 (“Exchange of information”) of the Agreement and have the following wording:

1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.

2. The term "revenue claim" as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the Contracting States, or of their administrative-territorial subdivisions or local authorities insofar as the taxation thereunder is not contrary to this Agreement or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.

3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent-authority of the other Contracting State. That 4 revenue claimshall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.

4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.

5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting Statefor purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.

6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be-brought before the courts or administrative bodies of the other Contracting State.

7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be

a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or

b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.

8. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to carry out measures which would be contrary to public policy (ordre public);

c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;

d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State.”.

1. Each of the Contracting States shall notify the other through diplomatic channels the completion of the procedures required by its law for the entry into force of this Protocol which shall form an integral part of the Agreement. This Protocol shall enter into force on the day when the latter of these notifications has been received and its provisions shall have effect for taxable years and periods beginning on or after the first day of January of the calendar year following that of entry into force of this Protocol.

2. Notwithstanding the provisions of Article 5 of the Agreement, in the first two years after this Protocol has entered into force, the term “permanent establishment” shall include a building site, a construction, assembly or installation project or supervisory activities inconnection therewith if such site, project or activities continue for a period of more than 36 months.

3. This Protocol shall cease to be effective at such time as the Agreement ceases to be effective in accordance with Article 28 of the Agreement.

IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Protocol.

DONE at Ankara on this 25 day of October, 2017 in duplicate in the Uzbek, Turkish and English languages, all texts being equally authentic. In case of any divergence of interpretation, the English text shall prevail.