Tax Transparency in Uzbekistan: OECD Assessment Results

The Global Forum of the Organisation for Economic Co-operation and Development (OECD) has conducted its first comprehensive assessment of Uzbekistan's compliance with the international standard for Exchange of Information on Request (EOIR).

Uzbekistan received a Largely Compliant rating, indicating that it substantially meets the requirements of the standard.

📊 Key Findings

Between April 2022 and March 2025, Uzbekistan:

• received 230 requests from 25 foreign partners;

• responded to 95% of requests within 90 days;

• sent 382 requests to foreign tax authorities.

Following the signing of the Convention on Mutual Administrative Assistance in Tax Matters in July 2026, Uzbekistan's information exchange network expanded from approximately 56 to 159 jurisdictions.

✅ Full compliance with the standard was recorded in four areas: international legal instruments and coverage of partner jurisdictions, protection of taxpayers' rights, as well as notification and appeal procedures.

⚠️ The largest number of recommendations concerns information on legal and beneficial ownership. This area was assessed as Partially Compliant.

The OECD recommends:

• strengthening verification of the accuracy and up-to-date status of information in government registers;

• establishing uniform rules for identifying beneficial owners of companies, partnerships, trusts and nominee arrangements;

• providing tax authorities with access to information on beneficial owners of bank accounts;

• explicitly establishing powers to collect information for international exchange in the Tax Code;

• establishing a dedicated EOIR unit and adopting relevant procedural guidelines;

• strengthening the protection of confidential information.

📄 Global Forum on Transparency and Exchange of Information for Tax Purposes: Uzbekistan 2026 (Second Round)

🔗 Official OECD Report