On 10 September 2026, the FTS LAB Academy (Moscow) and the Higher Tax School under the State Tax Committee of the Republic of Uzbekistan (Tashkent) executed a five-year Memorandum of Understanding aimed at harmonizing tax administration curricula, joint research on digital taxation, and mutual recognition of professional certifications. The agreement, signed during the 4th Eurasian Tax Administrations Forum in Moscow, operationalizes the 2023 Intergovernmental Agreement on Tax Cooperation and directly supports the implementation of the OECD/G20 Inclusive Framework on BEPS in both jurisdictions. Key focus areas include the development of a joint Master’s program in International Tax Law, synchronized training on Pillar Two GloBE rules implementation (effective in Russia from 1 January 2025 and Uzbekistan from 1 January 2026), and the establishment of a shared database of advance pricing agreement (APA) precedents.
Key Takeaways
- Certification Mutual Recognition: Graduates of the joint “Eurasian Tax Professional” program will receive dual certification recognized by both the Russian FTS and Uzbekistan State Tax Committee, facilitating cross-border mobility of tax advisors and auditors.
- Joint BEPS Research Hub: A virtual research center will publish quarterly comparative analyses of treaty interpretation disputes, with the first report covering the Russia-Uzbekistan DTT (signed 1999, amended 2018) and its interaction with the MLI (ratified by Russia 2019, Uzbekistan 2020).
- Capacity Building for SMEs: The partnership includes a mandatory module on simplified tax regimes for cross-border e-commerce, addressing the VAT collection obligations for non-resident digital service providers under Russian Federal Law No. 372-FZ and Uzbekistan’s analogous 2024 amendments.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement