Uzbekistan's integration into the international tax system: BEPS minimum standards and their significance for national tax policy

Abstract

This article examines the transformation of the international tax system and Uzbekistan's integration into this process through four minimum standards of the Base Erosion and Profit Shifting (BEPS) initiative: Actions 5, 6, 13, and 14. The main research question is why these four areas, out of the fifteen BEPS Actions, were designated as minimum standards and what economic and institutional outcomes their implementation may generate in developing countries, particularly Uzbekistan. The article considers BEPS not merely as a consequence of aggressive tax planning by multinational enterprises, but as a systemic problem arising from differences between national tax systems, international information asymmetry, and gaps in tax treaties.