These tax benefits extended on the following conditions: - Placement of these enterprises in labor-surplus regions of the country;
- Investments involved without providing guarantees of the Government of Uzbekistan;
- The share of the foreign partner must be at least 50% of the authorized capital;
- Investments of the foreign investor shall be in the form of a freely convertible currency or new equipment;
- Income received from tax incentives, should reinvest in core activities with a view to further development of the company.
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