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.
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