Avoidance of double taxation: treaty amendment lowers withholding burdens and strengthens information exchange and tax collection assistance. Bilateral tax treaty between India and Uzbekistan sets rules to avoid double taxation and prevent fiscal evasion by: defining residents, taxes covered and key terms; allocating taxing rights for business profits, immovable property, dividends, interest, royalties, technical fees and capital gains; defining permanent establishment and profit attribution; providing non discrimination and elimination of double taxation by tax credits; and establishing mutual agreement, expanded exchange of information, assistance in collection and a limitation of benefits rule. A 2012 Protocol lowers withholding rate caps and inserts expanded information exchange, collection assistance and anti abuse measures.