On 20 November 2023, Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), at a signing ceremony held in Baku. Azerbaijan has become the 102nd jurisdiction to join the BEPS Convention, which now covers over 1900 bilateral tax treaties. Through this MLI, Azerbaijan includes 54 double tax treaties within the scope of the MLI.
Related Posts

Azerbaijan, Cambodia sign income tax treaty
Azerbaijan and Cambodia signed an income tax treaty on 12 October 2026, according to a release from the Press Service
Read More
Azerbaijan: Cabinet amends e-commerce VAT rules for non-residents
The Azerbaijan Cabinet has issued Resolution No. 295 of 14 September 2026, amending Resolution No. 387 of 30 October
Read More
Azerbaijan, Cambodia agree on tax provisions in draft income tax treaty
Azerbaijan's State Tax Service announced that Azerbaijan has concluded the second negotiation round with Cambodia on 11
Read More
Azerbaijan clarifies tax treatment of employee meal expenses, AZN 5 daily threshold
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
Azerbaijan and the UK held the first round of negotiations in London on a new convention for the avoidance of double
Read More
Azerbaijan 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
Read More
