33 results found

According to paragraph 10 of Article 13.2.16.14-1 of the Tax Code, transfer of net income of the permanent establishment of non-resident located in the countries or territories with preferential tax

As of 2023, the Azerbaijani Tax Code defines jurisdictions with preferential taxation as:

The President of the Republic of Azerbaijan Ilham Aliyev had issued a Decree on approval the Law of the Republic of Azerbaijan on Amendments to the Tax Code that was adopted by Milli Mejlis...

On 6 May 2016 the President of Azerbaijan signed a number of laws amending the Tax Code, the Law On Social Insurance and the Law On Customs Tariffs.

International double taxation refers to the phenomenon of taxing the same income in more than one state. Double taxation adversely affects interstate trade and free movement of capital...

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan in connection with the provision of tax and other incentives to persons engaged in activities...

A number of amendments were made to the Tax Code of the Republic of Azerbaijan, the Migration Code of the Republic of Azerbaijan, and the Law of the Republic of Azerbaijan "On social insurance"...

The Milli Maclis passed the bill of amendments at first reading on 7 March 2025 – the amendments introducing virtual assets as a taxable object under the Tax Code also aim tracing beneficial ownership.

Law of the Republic of Azerbaijan "on Amendments to the Tax Code of the Republic of Azerbaijan" was approved by the President of the Republic of Azerbaijan on 23 February 2021.

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan establishing tax and other incentives in relation to activities in the liberated territories...

Effective 1 January 2023, the work permit exemptions and entitlement to temporary residence are available to...

During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...

The changes harshened financial sanctions for a failure to submit reports and other information...

One of the cases that we constantly encounter in practice is the procedure for sale and purchase of shares of a company (Limited Liability Company) (hereinafter referred to as the "Company").

Law No. 297 -VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channe ls, incentivizes cashless...

136 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting have agreed as of 8 October on a plan to reallocate part of the tax revenue from the largest...

The 13 July 2026 amendments approved by Law No. 445-VIIQD to the Tax Code expand the definition and permitted use of the VAT deposit account by allowing non-state-sector taxpayers operating outside the oil and gas industry to transfer funds from their VAT deposit accounts to the State Social Protection Fund.  This special mechanism will apply from 1 January 2027 for a period of four years and may be used only in accordance with procedures and conditions to be established by the Cabinet of Ministers.  Prior to the amendment, transfers from VAT deposit accounts to the Fund were not permitted