Cross-border tax relations: problems and development prospects

Abstract

The article examines the transition of cross-border taxation from bilateral treaty arrangements to multilateral cooperation. It analyses the OECD/G20 BEPS initiative, exchange of tax information, multilateral instruments and the two-pillar reform addressing taxation in the digital economy. Drawing on comparative legal and systemic analysis, it identifies priorities for Uzbekistan concerning tax-base protection, improved information exchange and adaptation of international standards to national interests.