Azerbaijan and Cambodia have agreed on all tax-related provisions in their first draft income tax treaty, which aims to eliminate double taxation and strengthen tax cooperation and information exchange.
Azerbaijan’s State Tax Service announced that Azerbaijan has concluded the second negotiation round with Cambodia on 11 September 2026.
The two countries reached agreement on all tax-related provisions in their draft income tax treaty, marking the first such agreement between them.
The draft treaty covers the elimination of double taxation and the prevention of fiscal evasion on income. Both nations confirmed that the agreement will improve conditions for their investors and strengthen cooperation in tax matters. The State Tax Service also highlighted the treaty’s value for information exchange between tax authorities and assistance in collecting unpaid taxes.
The parties signed an Agreed Protocol to document the negotiation results. Work will continue on remaining provisions in the draft that fall outside direct taxation issues. Once finalised and signed, the treaty must pass ratification in both countries before it can enter into force.
