Azerbaijan and Cambodia signed their first income tax treaty on 12 October 2026 to eliminate double taxation, prevent tax evasion, improve investment conditions, and strengthen tax cooperation, subject to ratification by both countries.
Azerbaijan and Cambodia signed an income tax treaty on 12 October 2026, according to a release from the Press Service of the President of Azerbaijan.
The treaty aims to eliminate double taxation on income and prevent tax evasion. Both countries expect the agreement to improve investment conditions and strengthen tax cooperation, including information exchange between tax authorities and assistance in recovering unpaid taxes.
The treaty becomes legally effective after both countries complete their respective ratification procedures.
Earlier, Azerbaijan and Cambodia concluded their second round of income tax treaty negotiations on 11 September 2026, reaching agreement on all tax-related provisions of their first draft treaty.
