On 17 March 2023, the Ministry of Taxes of Azerbaijan released a statement regarding the implementation of obligations under BEPS activities. According to the statement, Azerbaijan plans to sign the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). If Azerbaijan signs the BEPS MLI, the corresponding additions and changes to the agreements on the elimination of double taxation concluded with foreign countries will be implemented automatically.
Related Posts
Azerbaijan, UK conclude first round of new tax treaty negotiations
Azerbaijan and the UK held the first round of negotiations in London on a new convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, according to a 10 June 2026
Read MoreAzerbaijan issues key updates to tax reforms, investment rules
Azerbaijan enacted Law No. 355-VIIQD on 23 February 2026, mandating tax registration for non-resident e-commerce operators. Businesses without permanent establishments must register electronically if their annual turnover exceeds USD 10,000 in
Read MoreAzerbaijan: STS raises VAT limit to encourage cashless payments
Azerbaijan’s State Tax Service (STS) has announced changes to the VAT registration threshold for businesses using cashless payments, aiming to encourage the adoption of electronic transactions in retail trade and public services. The
Read MoreAzerbaijan releases consolidated text of tax treaty with Bosnia and Herzegovina under BEPS MLI
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Bosnia and Herzegovina, reflecting the changes introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base
Read MoreAzerbaijan releases consolidated text of tax treaty with Belgium under BEPS MLI
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Belgium reflecting the changes introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
Read MoreAzerbaijan releases consolidated text of tax treaty with Austria under BEPS MLI
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Austria reflecting the changes introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
Read More