On 26 October 2022, the President of the Republic of Azerbaijan published a law ratifying the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), which was approved by the President on 11 October 2022. The form of exchange of letters signed on 26 November 2021 and 1 June 2022 between the Republic of Azerbaijan and the Organization for Economic Cooperation and Development (OECD) on joining the Inclusive Framework as an associate member in the BEPS project.
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