General Information about Permanent Establishments

1. Grounds for establishment

PEs in Uzbekistan are used for tax purposes only and do not have any real meaning or impact on an entity in terms of the organisational or legal form of the foreign entity.

The Tax Code defines a PE of a non-resident as any place through which a non-resident carries out commercial activities in Uzbekistan including activities performed by an authorised person if these activities have been carried out for more than 183 calendar days in any consecutive 12 month period.

This definition of a PE includes:

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General Information about Permanent Establishments

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All payments currently accepted via bank transfers only. Please complete a form below to receive an Agreement for our product and invoice.