EFFECTIVENESS OF INTERNATIONAL DOUBLE TAXATION AVOIDANCE TREATIES

This study analyzes the effectiveness of international Double Taxation Avoidance Agreements in the context of Uzbekistan. It examines legal, economic, and institutional dimensions of tax treaties, focusing on their role in eliminating double taxation, attracting foreign direct investment, and improving tax administration efficiency. The findings indicate that Double Taxation Avoidance Agreements significantly enhance investment inflows and legal certainty, while also supporting structural modernization of the tax system.