OʻZBEKISTONDA IKKIYOQLAMA SOLIQQA TORTISH MUNOSABATLARIDA SOLIQDAN QOCHISHNI OLDINI OLISHNING XALQARO XUSUSIYATLARI, INTERNATIONAL FEATURES OF PREVENTING TAX EVASION IN DOUBLE TAXATION RELATIONS IN UZBEKISTAN, МЕЖДУНАРОДНЫЕ ОСОБЕННОСТИ ПРЕДОТВРАЩЕНИЯ УКЛОНЕНИЯ ОТ УПЛАТЫ НАЛОГОВ В ОТНОШЕНИЯХ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ В УЗБЕКИСТАНЕ

<jats:p>This article analyzes the international legal and organizational features of preventing tax evasion and reduction (Base Erosion and Profit Shifting  BEPS) in double taxation relations in the context of globalization and international economic integration. It also covers the reforms of the Republic of Uzbekistan in expanding the network of international tax treaties, improving transfer pricing rules, and introducing mechanisms for automatic exchange of international tax information. As a result of the study, scientific and practical proposals were developed to protect the national tax base and implement international standards.</jats:p>