O‘ZBEKISTONNING IKKI YOQLAMA SOLIQQA TORTISHNING OLDINI OLISH TO‘G‘RISIDAGI BITIMLARINI MULTILATERAL INSTRUMENT KONVENSIYASI ASOSIDA TRANSFORMATSIYA QILISH MUAMMOLARI
Abstract
Tezisda O‘zbekiston Respublikasi tomonidan tuzilgan ikki yoqlama soliqqa tortishning oldini olish to‘g‘risidagi bitimlarni (DTT) OECD/G20 tomonidan ishlab chiqilgan “Soliq bazasini eroziyalash va foydani ko‘chirishning oldini olish bo‘yicha soliq bitimlari bilan bog‘liq choralarni amalga oshirish to‘g‘risidagi ko‘p tomonlama konvensiya” (Multilateral Instrument, MLI) asosida transformatsiya qilishning huquqiy, tashkiliy va texnik muammolari tahlil qilingan. O‘zbekistonning 55 ta soliq bitimi hamkorining MLI dagi holati, mintaqa davlatlari tajribasi hamda BEPS minimal standartlarini joriy etish talablari o‘rganilgan. Tahlil natijasida MLI ga qo‘shilishning bosqichma-bosqich yo‘l xaritasi, maqbul pozitsiyalar tanlovi va institutsional salohiyatni oshirish bo‘yicha takliflar ishlab chiqilgan.
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References
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