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 clarifies tax treatment of employee meal expenses, AZN 5 daily threshold
July 30, 2026
Azerbaijan’s tax authority has published a new administrative guidance clarifying the tax treatment of employees'
Read More
Azerbaijan, UK conclude first round of new tax treaty negotiations
June 11, 2026
Azerbaijan and the UK held the first round of negotiations in London on a new convention for the avoidance of double
Read MoreAzerbaijan issues key updates to tax reforms, investment rules
March 02, 2026
Azerbaijan enacted Law No. 355-VIIQD on 23 February 2026, mandating tax registration for non-resident e-commerce
Read More
Azerbaijan: STS raises VAT limit to encourage cashless payments
January 06, 2026
Azerbaijan’s State Tax Service (STS) has announced changes to the VAT registration threshold for businesses using
Read More
Azerbaijan releases consolidated text of tax treaty with Bosnia and Herzegovina under BEPS MLI
December 24, 2025
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Bosnia and
Read More
Azerbaijan releases consolidated text of tax treaty with Belgium under BEPS MLI
December 24, 2025
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Belgium reflecting
Read More